LE DINAN: 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.
LE DINAN
Largest movements
- Receivables within one year -€2,419
no longer reported in 2022 (was €2,419)
of which Trade receivables: -€2,166
- Cash -€1,861
down €1,861 (-52.2%), from €3,568 to €1,707
mainly Net result for the year (-€8,023) and Tax, wage and social debts (-€5,557)
- Deferred charges and accrued income -€343
no longer reported in 2022 (was €343)
- Other debts +€8,886
up €8,886 (+43.2%), from €20,565 to €29,451
- Profit (loss) carried forward -€8,023
down €8,023 (-17.0%), from -€47,133 to -€55,156
- Tax, wage and social debts -€5,557
down €5,557 (-57.7%), from €9,623 to €4,066
of which Remuneration and social security: -€5,716
- Trade debts +€71
up €71 (+1.6%), from €4,491 to €4,562
- Staff costs +€6,435
up €6,435 (+58.6%), from €10,975 to €17,410
- Gross operating margin +€1,975
up €1,975 (+22.7%), from €8,691 to €10,666
- Other operating charges -€404
down €404 (-29.6%), from €1,363 to €959
- Financial charges -€257
down €257 (-44.5%), from €577 to €320
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 | €6,380 | €1,757 | -€4,623 | -72.5% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €6,330 | €1,707 | -€4,623 | -73.0% |
| Amounts receivable within one year | 40/41 | €2,419 | - | -€2,419 | |
| Trade receivables | 40 | €2,166 | - | -€2,166 | |
| Other amounts receivable | 41 | €253 | - | -€253 | |
| Cash at bank and in hand | 54/58 | €3,568 | €1,707 | -€1,861 | -52.2% |
| Deferred charges and accrued income | 490/1 | €343 | - | -€343 | |
| Total equity and liabilities | 10/49 | €6,380 | €1,757 | -€4,623 | -72.5% |
| Equity | 10/15 | -€28,299 | -€36,322 | -€8,023 | -28.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €284 | €284 | = | 0.0% |
| Non-distributable reserves | 130/1 | €284 | €284 | = | 0.0% |
| Other | 1319 | €284 | €284 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,133 | -€55,156 | -€8,023 | -17.0% |
| Amounts payable | 17/49 | €34,679 | €38,079 | +€3,400 | +9.8% |
| Amounts payable within one year | 42/48 | €34,679 | €38,079 | +€3,400 | +9.8% |
| Trade debts | 44 | €4,491 | €4,562 | +€71 | +1.6% |
| Suppliers | 440/4 | €4,491 | €4,562 | +€71 | +1.6% |
| Taxes, remuneration and social security | 45 | €9,623 | €4,066 | -€5,557 | -57.7% |
| Taxes | 450/3 | €1,353 | €1,512 | +€159 | +11.8% |
| Remuneration and social security | 454/9 | €8,270 | €2,554 | -€5,716 | -69.1% |
| Other amounts payable | 47/48 | €20,565 | €29,451 | +€8,886 | +43.2% |
| Remuneration, social security and pensions | 62 | €10,975 | €17,410 | +€6,435 | +58.6% |
| Other operating charges | 640/8 | €1,363 | €959 | -€404 | -29.6% |
| Gross operating margin | 9900 | €8,691 | €10,666 | +€1,975 | +22.7% |
| Operating profit (loss) | 9901 | -€3,647 | -€7,703 | -€4,056 | -111.2% |
| Financial charges | 65/66B | €577 | €320 | -€257 | -44.5% |
| Recurring financial charges | 65 | €577 | €320 | -€257 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,224 | -€8,023 | -€3,799 | -89.9% |
| Profit (loss) for the period | 9904 | -€4,224 | -€8,023 | -€3,799 | -89.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,224 | -€8,023 | -€3,799 | -89.9% |
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 7 October 2026 via checked.be.