LE PARTHENON: 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 PARTHENON
Largest movements
- Cash +€31,078
up €31,078 (+45.8%), from €67,841 to €98,919
mainly Depreciation (+€27,763) and Net result for the year (+€23,160)
- Financial fixed assets +€17,205
new in 2022: €17,205
- Intangible fixed assets -€12,395
down €12,395 (-9.9%), from €124,900 to €112,505
- Tangible fixed assets -€11,833
down €11,833 (-13.4%), from €87,983 to €76,150
- Profit (loss) carried forward +€23,160
up €23,160 (+5.4%), from -€430,552 to -€407,392
- Tax, wage and social debts +€8,894
up €8,894 (+111.0%), from €8,015 to €16,908
of which Remuneration and social security: +€5,986
- Trade debts -€7,876
down €7,876 (-22.2%), from €35,454 to €27,577
- Turnover +€80,450
up €80,450 (+30.1%), from €267,546 to €347,996
- Purchases and services +€53,439
up €53,439 (+28.5%), from €187,638 to €241,077
- Staff costs +€32,377
up €32,377 (+174.1%), from €18,596 to €50,973
- Gross operating margin +€27,427
up €27,427 (+32.3%), from €84,827 to €112,254
- Financial charges -€5,793
down €5,793 (-65.7%), from €8,814 to €3,021
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 | €300,052 | €324,349 | +€24,297 | +8.1% |
| Fixed assets | 21/28 | €212,883 | €205,860 | -€7,023 | -3.3% |
| Intangible fixed assets | 21 | €124,900 | €112,505 | -€12,395 | -9.9% |
| Tangible fixed assets | 22/27 | €87,983 | €76,150 | -€11,833 | -13.4% |
| Plant, machinery and equipment | 23 | €25,793 | €25,268 | -€525 | -2.0% |
| Furniture and vehicles | 24 | €11,389 | €5,776 | -€5,613 | -49.3% |
| Other tangible fixed assets | 26 | €50,800 | €45,106 | -€5,694 | -11.2% |
| Financial fixed assets | 28 | - | €17,205 | +€17,205 | |
| Current assets | 29/58 | €87,169 | €118,489 | +€31,320 | +35.9% |
| Stocks and contracts in progress | 3 | €12,350 | €11,719 | -€631 | -5.1% |
| Stocks | 30/36 | €12,350 | €11,719 | -€631 | -5.1% |
| Amounts receivable within one year | 40/41 | €102 | €1,861 | +€1,760 | +1731.5% |
| Trade receivables | 40 | €57 | €1,836 | +€1,779 | +3120.2% |
| Other amounts receivable | 41 | €45 | €26 | -€19 | -42.8% |
| Cash at bank and in hand | 54/58 | €67,841 | €98,919 | +€31,078 | +45.8% |
| Deferred charges and accrued income | 490/1 | €6,875 | €5,988 | -€887 | -12.9% |
| Total equity and liabilities | 10/49 | €300,052 | €324,349 | +€24,297 | +8.1% |
| Equity | 10/15 | €209,013 | €232,173 | +€23,160 | +11.1% |
| Contributions | 10/11 | €143,778 | €143,778 | = | 0.0% |
| Capital | 10 | €143,778 | €143,778 | = | 0.0% |
| Issued capital | 100 | €143,778 | €143,778 | = | 0.0% |
| Revaluation surpluses | 12 | €261,242 | €261,242 | = | 0.0% |
| Reserves | 13 | €234,545 | €234,545 | = | 0.0% |
| Distributable reserves | 133 | €234,545 | €234,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€430,552 | -€407,392 | +€23,160 | +5.4% |
| Amounts payable | 17/49 | €91,039 | €92,175 | +€1,137 | +1.2% |
| Amounts payable within one year | 42/48 | €91,039 | €92,175 | +€1,137 | +1.2% |
| Trade debts | 44 | €35,454 | €27,577 | -€7,876 | -22.2% |
| Suppliers | 440/4 | €35,454 | €27,577 | -€7,876 | -22.2% |
| Taxes, remuneration and social security | 45 | €8,015 | €16,908 | +€8,894 | +111.0% |
| Taxes | 450/3 | €2,890 | €5,798 | +€2,908 | +100.6% |
| Remuneration and social security | 454/9 | €5,124 | €11,110 | +€5,986 | +116.8% |
| Other amounts payable | 47/48 | €47,570 | €47,689 | +€119 | +0.3% |
| Turnover | 70 | €267,546 | €347,996 | +€80,450 | +30.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €187,638 | €241,077 | +€53,439 | +28.5% |
| Remuneration, social security and pensions | 62 | €18,596 | €50,973 | +€32,377 | +174.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,987 | €27,763 | +€1,776 | +6.8% |
| Other operating charges | 640/8 | €3,715 | €7,337 | +€3,622 | +97.5% |
| Gross operating margin | 9900 | €84,827 | €112,254 | +€27,427 | +32.3% |
| Operating profit (loss) | 9901 | €36,529 | €26,181 | -€10,348 | -28.3% |
| Financial income | 75/76B | €65 | €1 | -€64 | -98.5% |
| Recurring financial income | 75 | €65 | €1 | -€64 | -98.5% |
| Financial charges | 65/66B | €8,814 | €3,021 | -€5,793 | -65.7% |
| Recurring financial charges | 65 | €8,814 | €3,021 | -€5,793 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €27,780 | €23,160 | -€4,619 | -16.6% |
| Income taxes | 67/77 | €108 | - | -€108 | |
| Profit (loss) for the period | 9904 | €27,672 | €23,160 | -€4,511 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,672 | €23,160 | -€4,511 | -16.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.