LE BOCHOLTZ: what changed
Two financial 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.
LE BOCHOLTZ
Largest movements
- Tangible fixed assets -€56,207
down €56,207 (-5.9%), from €948,418 to €892,210
of which Land and buildings: -€37,482
- Receivables within one year -€10,697
down €10,697 (-15.6%), from €68,735 to €58,038
of which Trade receivables: -€13,228
- Profit (loss) carried forward -€313,641
down €313,641 (-13.5%), from -€2.3m to -€2.6m
- Other debts +€218,018
up €218,018 (+11.3%), from €1.9m to €2.2m
- Debts after one year -€117,626
down €117,626 (-11.7%), from €1.0m to €883,609
- Trade debts +€107,615
up €107,615 (+520%), from €20,701 to €128,316
- Tax, wage and social debts +€19,000
up €19,000 (+126%), from €15,033 to €34,033
of which Remuneration and social security: +€12,510
- Gross operating margin -€85,511
down €85,511, from €21,327 to -€64,184
- Depreciation -€33,487
down €33,487 (-30.2%), from €110,966 to €77,478
- Financial charges +€19,786
up €19,786 (+50.2%), from €39,424 to €59,209
- Other operating charges +€10,982
up €10,982 (+46.1%), from €23,843 to €34,826
- Write-downs +€10,850
new in 2023: €10,850
From the 2022 result to the 2023 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,023,946 | €957,329 | -€66,616 | -6.5% |
| Fixed assets | 21/28 | €950,613 | €894,405 | -€56,207 | -5.9% |
| Tangible fixed assets | 22/27 | €948,418 | €892,210 | -€56,207 | -5.9% |
| Land and buildings | 22 | €896,130 | €858,647 | -€37,482 | -4.2% |
| Plant, machinery and equipment | 23 | - | €2,561 | +€2,561 | |
| Furniture and vehicles | 24 | €26,038 | €4,752 | -€21,286 | -81.7% |
| Other tangible fixed assets | 26 | €26,250 | €26,250 | = | 0.0% |
| Financial fixed assets | 28 | €2,195 | €2,195 | = | 0.0% |
| Current assets | 29/58 | €73,333 | €62,924 | -€10,409 | -14.2% |
| Amounts receivable within one year | 40/41 | €68,735 | €58,038 | -€10,697 | -15.6% |
| Trade receivables | 40 | €68,735 | €55,506 | -€13,228 | -19.2% |
| Other amounts receivable | 41 | - | €2,531 | +€2,531 | |
| Cash at bank and in hand | 54/58 | €217 | €217 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €4,381 | €4,669 | +€288 | +6.6% |
| Total equity and liabilities | 10/49 | €1,023,946 | €957,329 | -€66,616 | -6.5% |
| Equity | 10/15 | -€2,131,756 | -€2,445,397 | -€313,641 | -14.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Uncalled capital | 101 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,331,756 | -€2,645,397 | -€313,641 | -13.5% |
| Amounts payable | 17/49 | €3,155,702 | €3,402,726 | +€247,024 | +7.8% |
| Amounts payable after more than one year | 17 | €1,001,235 | €883,609 | -€117,626 | -11.7% |
| Financial debts | 170/4 | €1,001,235 | €883,609 | -€117,626 | -11.7% |
| Amounts payable within one year | 42/48 | €2,154,467 | €2,517,462 | +€362,995 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €134,394 | €144,705 | +€10,311 | +7.7% |
| Financial debts | 43 | €49,462 | €57,033 | +€7,571 | +15.3% |
| Credit institutions | 430/8 | €49,462 | €57,033 | +€7,571 | +15.3% |
| Trade debts | 44 | €20,701 | €128,316 | +€107,615 | +520% |
| Suppliers | 440/4 | €20,701 | €128,316 | +€107,615 | +520% |
| Advances received on contracts in progress | 46 | - | €480 | +€480 | |
| Taxes, remuneration and social security | 45 | €15,033 | €34,033 | +€19,000 | +126% |
| Taxes | 450/3 | €662 | €7,151 | +€6,490 | +981% |
| Remuneration and social security | 454/9 | €14,372 | €26,882 | +€12,510 | +87.0% |
| Other amounts payable | 47/48 | €1,934,877 | €2,152,894 | +€218,018 | +11.3% |
| Accrued charges and deferred income | 492/3 | - | €1,655 | +€1,655 | |
| Remuneration, social security and pensions | 62 | €60,993 | €67,169 | +€6,176 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,966 | €77,478 | -€33,487 | -30.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,850 | +€10,850 | |
| Other operating charges | 640/8 | €23,843 | €34,826 | +€10,982 | +46.1% |
| Gross operating margin | 9900 | €21,327 | -€64,184 | -€85,511 | |
| Operating profit (loss) | 9901 | -€174,475 | -€254,507 | -€80,032 | -45.9% |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | €39,424 | €59,209 | +€19,786 | +50.2% |
| Recurring financial charges | 65 | €39,424 | €59,209 | +€19,786 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | -€213,899 | -€313,641 | -€99,742 | -46.6% |
| Profit (loss) for the period | 9904 | -€213,899 | -€313,641 | -€99,742 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€213,899 | -€313,641 | -€99,742 | -46.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.