LAGAYSSE DANY: what changed
What changed
LAGAYSSE DANY
NACE 46.190, Agents in non-specialised wholesale trade
filed annual accounts (NBB)
Net result for the year
€60,353
2022 · €14,941+€45,412
Equity
€102,571
2022 · €42,218+€60,353
Cash
-
not filed
Balance sheet total
€159,840
2022 · €84,188+€75,652
Largest movements
Assets
- Receivables within one year +€49,403
up €49,403 (+121%), from €40,959 to €90,362
of which Other amounts receivable: +€51,610
- Current investments +€20,507
up €20,507 (+341%), from €6,016 to €26,523
- Tangible fixed assets +€6,357
up €6,357 (+17.6%), from €36,129 to €42,486
of which Other tangible fixed assets: +€9,962
Equity and liabilities
- Reserves +€60,000
up €60,000 (+162%), from €37,000 to €97,000
- Tax, wage and social debts +€17,526
up €17,526 (+142%), from €12,328 to €29,854
- Trade debts -€2,230
down €2,230 (-92.4%), from €2,414 to €183
Income statement
- Gross operating margin +€77,981
up €77,981 (+305%), from €25,579 to €103,560
- Taxes +€10,477
up €10,477 (+190%), from €5,522 to €15,999
- Depreciation +€2,905
up €2,905 (+91.4%), from €3,180 to €6,086
- Financial income +€1,082
up €1,082 (+84.1%), from €1,287 to €2,369
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2022
€14,941
Gross operating margin
+€77,981
Depreciation
-€2,905
Other operating charges
-€659
Other operating items
-€19,822
Financial income
+€1,082
Financial charges
+€212
Taxes
-€10,477
Result 2023
€60,353
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,188 | €159,840 | +€75,652 | +89.9% |
| Fixed assets | 21/28 | €36,129 | €42,486 | +€6,357 | +17.6% |
| Tangible fixed assets | 22/27 | €36,129 | €42,486 | +€6,357 | +17.6% |
| Plant, machinery and equipment | 23 | €2,162 | €1,564 | -€598 | -27.6% |
| Furniture and vehicles | 24 | €26,336 | €30,959 | +€4,623 | +17.6% |
| Leasing and similar rights | 25 | €7,631 | - | -€7,631 | |
| Other tangible fixed assets | 26 | - | €9,962 | +€9,962 | |
| Current assets | 29/58 | €48,059 | €117,354 | +€69,295 | +144% |
| Amounts receivable within one year | 40/41 | €40,959 | €90,362 | +€49,403 | +121% |
| Trade receivables | 40 | €2,208 | - | -€2,208 | |
| Other amounts receivable | 41 | €38,751 | €90,362 | +€51,610 | +133% |
| Current investments | 50/53 | €6,016 | €26,523 | +€20,507 | +341% |
| Deferred charges and accrued income | 490/1 | €1,084 | €469 | -€615 | -56.7% |
| Total equity and liabilities | 10/49 | €84,188 | €159,840 | +€75,652 | +89.9% |
| Equity | 10/15 | €42,218 | €102,571 | +€60,353 | +143% |
| Contributions | 10/11 | €5,085 | €5,085 | = | 0.0% |
| Reserves | 13 | €37,000 | €97,000 | +€60,000 | +162% |
| Distributable reserves | 133 | €37,000 | €97,000 | +€60,000 | +162% |
| Profit (loss) carried forward | 14 | €133 | €486 | +€353 | +265% |
| Amounts payable | 17/49 | €41,970 | €57,269 | +€15,299 | +36.5% |
| Amounts payable after more than one year | 17 | €20,941 | €22,389 | +€1,448 | +6.9% |
| Financial debts | 170/4 | €20,941 | €22,389 | +€1,448 | +6.9% |
| Amounts payable within one year | 42/48 | €18,259 | €32,548 | +€14,290 | +78.3% |
| Current portion of amounts payable after more than one year | 42 | €3,518 | €2,511 | -€1,007 | -28.6% |
| Trade debts | 44 | €2,414 | €183 | -€2,230 | -92.4% |
| Suppliers | 440/4 | €2,414 | €183 | -€2,230 | -92.4% |
| Taxes, remuneration and social security | 45 | €12,328 | €29,854 | +€17,526 | +142% |
| Taxes | 450/3 | €12,328 | €29,854 | +€17,526 | +142% |
| Accrued charges and deferred income | 492/3 | €2,770 | €2,332 | -€438 | -15.8% |
| Non-recurring operating income | 76A | - | €24,172 | +€24,172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,180 | €6,086 | +€2,905 | +91.4% |
| Other operating charges | 640/8 | €1,353 | €2,012 | +€659 | +48.7% |
| Non-recurring operating charges | 66A | €1,488 | €21,311 | +€19,822 | +1,332% |
| Gross operating margin | 9900 | €25,579 | €103,560 | +€77,981 | +305% |
| Operating profit (loss) | 9901 | €19,557 | €74,152 | +€54,595 | +279% |
| Financial income | 75/76B | €1,287 | €2,369 | +€1,082 | +84.1% |
| Recurring financial income | 75 | €1,287 | €2,369 | +€1,082 | +84.1% |
| Financial charges | 65/66B | €381 | €169 | -€212 | -55.6% |
| Recurring financial charges | 65 | €381 | €169 | -€212 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €20,463 | €76,352 | +€55,889 | +273% |
| Income taxes | 67/77 | €5,522 | €15,999 | +€10,477 | +190% |
| Profit (loss) for the period | 9904 | €14,941 | €60,353 | +€45,412 | +304% |
| Profit (loss) for the period to be appropriated | 9905 | €14,941 | €60,353 | +€45,412 | +304% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.