LA PETITE PAUSE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LA PETITE PAUSE
Largest movements
- Tangible fixed assets +€91,929
up €91,929 (+1087.4%), from €8,454 to €100,383
of which Plant, machinery and equipment: +€89,049
- Receivables within one year +€32,345
up €32,345 (+408.4%), from €7,920 to €40,265
of which Trade receivables: +€24,570
- Cash +€27,828
up €27,828 (+128.0%), from €21,733 to €49,561
mainly Other debts (+€275,000) and Depreciation (+€2,398)
- Financial fixed assets +€7,000
new in 2022: €7,000
- Other debts +€275,000
new in 2022: €275,000
- Profit (loss) carried forward -€55,696
down €55,696 (-119.0%), from -€46,818 to -€102,514
- Trade debts -€43,761
down €43,761 (-93.0%), from €47,031 to €3,270
- Tax, wage and social debts -€7,024
down €7,024 (-74.6%), from €9,419 to €2,395
of which Taxes: -€3,681
- Current portion of long-term debt -€6,332
down €6,332 (-58.1%), from €10,895 to €4,563
- Gross operating margin -€104,444
down €104,444, from €93,981 to -€10,463
- Staff costs -€31,499
down €31,499 (-59.5%), from €52,983 to €21,484
- Other operating charges +€16,641
up €16,641 (+1053.9%), from €1,579 to €18,220
- Depreciation -€7,447
down €7,447 (-75.6%), from €9,845 to €2,398
From the 2021 result to the 2022 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,954 | €201,314 | +€157,360 | +358.0% |
| Fixed assets | 21/28 | €8,454 | €107,383 | +€98,929 | +1170.2% |
| Tangible fixed assets | 22/27 | €8,454 | €100,383 | +€91,929 | +1087.4% |
| Plant, machinery and equipment | 23 | €7,305 | €96,354 | +€89,049 | +1219.0% |
| Furniture and vehicles | 24 | €497 | €4,029 | +€3,532 | +710.7% |
| Other tangible fixed assets | 26 | €652 | - | -€652 | |
| Financial fixed assets | 28 | - | €7,000 | +€7,000 | |
| Current assets | 29/58 | €35,500 | €93,931 | +€58,431 | +164.6% |
| Stocks and contracts in progress | 3 | €2,000 | - | -€2,000 | |
| Stocks | 30/36 | €2,000 | - | -€2,000 | |
| Amounts receivable within one year | 40/41 | €7,920 | €40,265 | +€32,345 | +408.4% |
| Trade receivables | 40 | €2,359 | €26,929 | +€24,570 | +1041.5% |
| Other amounts receivable | 41 | €5,561 | €13,336 | +€7,775 | +139.8% |
| Cash at bank and in hand | 54/58 | €21,733 | €49,561 | +€27,828 | +128.0% |
| Deferred charges and accrued income | 490/1 | €3,847 | €4,105 | +€258 | +6.7% |
| Total equity and liabilities | 10/49 | €43,954 | €201,314 | +€157,360 | +358.0% |
| Equity | 10/15 | -€28,218 | -€83,914 | -€55,696 | -197.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,818 | -€102,514 | -€55,696 | -119.0% |
| Amounts payable | 17/49 | €72,172 | €285,228 | +€213,056 | +295.2% |
| Amounts payable after more than one year | 17 | €4,827 | - | -€4,827 | |
| Financial debts | 170/4 | €4,827 | - | -€4,827 | |
| Amounts payable within one year | 42/48 | €67,345 | €285,228 | +€217,883 | +323.5% |
| Current portion of amounts payable after more than one year | 42 | €10,895 | €4,563 | -€6,332 | -58.1% |
| Trade debts | 44 | €47,031 | €3,270 | -€43,761 | -93.0% |
| Suppliers | 440/4 | €47,031 | €3,270 | -€43,761 | -93.0% |
| Taxes, remuneration and social security | 45 | €9,419 | €2,395 | -€7,024 | -74.6% |
| Taxes | 450/3 | €4,599 | €918 | -€3,681 | -80.0% |
| Remuneration and social security | 454/9 | €4,820 | €1,477 | -€3,343 | -69.4% |
| Other amounts payable | 47/48 | - | €275,000 | +€275,000 | |
| Non-recurring operating income | 76A | - | €101,546 | +€101,546 | |
| Remuneration, social security and pensions | 62 | €52,983 | €21,484 | -€31,499 | -59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,845 | €2,398 | -€7,447 | -75.6% |
| Other operating charges | 640/8 | €1,579 | €18,220 | +€16,641 | +1053.9% |
| Gross operating margin | 9900 | €93,981 | -€10,463 | -€104,444 | |
| Operating profit (loss) | 9901 | €29,574 | -€52,565 | -€82,139 | |
| Financial income | 75/76B | €10 | €1 | -€9 | -90.0% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -90.0% |
| Financial charges | 65/66B | €2,038 | €2,215 | +€177 | +8.7% |
| Recurring financial charges | 65 | €2,038 | €2,215 | +€177 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €27,546 | -€54,779 | -€82,325 | |
| Income taxes | 67/77 | €115 | €918 | +€803 | +698.3% |
| Profit (loss) for the period | 9904 | €27,431 | -€55,697 | -€83,128 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,431 | -€55,697 | -€83,128 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.