LE POTELIER: 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 POTELIER
Largest movements
- Tangible fixed assets -€47,402
down €47,402 (-8.7%), from €542,107 to €494,705
- Current assets +€42,514
up €42,514 (+8.8%), from €480,916 to €523,430
of which Receivables within one year: +€165,323
- Equity -€28,887
down €28,887 (-3.2%), from €910,705 to €881,818
- Debts within one year +€23,770
up €23,770 (+23.1%), from €102,776 to €126,546
- Gross operating margin -€143,986
down €143,986 (-13.2%), from €1.1m to €945,355
From the 2019 result to the 2020 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,023,481 | €1,018,364 | -€5,117 | -0.5% |
| Fixed assets | 21/28 | €542,565 | €494,934 | -€47,631 | -8.8% |
| Intangible fixed assets | 21 | €458 | €229 | -€229 | -50.0% |
| Tangible fixed assets | 22/27 | €542,107 | €494,705 | -€47,402 | -8.7% |
| Current assets | 29/58 | €480,916 | €523,430 | +€42,514 | +8.8% |
| Amounts receivable within one year | 40/41 | €74,976 | €240,299 | +€165,323 | +221% |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €397,473 | €259,276 | -€138,197 | -34.8% |
| Total equity and liabilities | 10/49 | €1,023,481 | €1,018,364 | -€5,117 | -0.5% |
| Equity | 10/15 | €910,705 | €881,818 | -€28,887 | -3.2% |
| Profit (loss) carried forward | 14 | €401,994 | €407,268 | +€5,274 | +1.3% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €102,776 | €126,546 | +€23,770 | +23.1% |
| Amounts payable within one year | 42/48 | €102,776 | €126,546 | +€23,770 | +23.1% |
| Trade debts | 44 | €5,109 | €45,773 | +€40,664 | +796% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,592 | €47,962 | -€630 | -1.3% |
| Gross operating margin | 9900 | €1,089,341 | €945,355 | -€143,986 | -13.2% |
| Operating profit (loss) | 9901 | €97,838 | €5,675 | -€92,163 | -94.2% |
| Recurring financial charges | 65 | €1,668 | €171 | -€1,497 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | €96,170 | €5,274 | -€90,896 | -94.5% |
| Profit (loss) for the period | 9904 | €96,521 | €5,274 | -€91,247 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,521 | €5,274 | -€91,247 | -94.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.