Les Crécerelles: 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.
Les Crécerelles
Largest movements
- Stocks and contracts -€86,179
down €86,179 (-27.2%), from €316,741 to €230,561
- Receivables within one year -€44,721
down €44,721 (-87.8%), from €50,929 to €6,208
of which Trade receivables: -€50,000
- Current investments +€19,296
up €19,296 (+605.3%), from €3,188 to €22,484
- Debts after one year -€82,806
no longer reported in 2022 (was €82,806)
- Trade debts -€27,082
down €27,082 (-17.9%), from €151,655 to €124,573
- Profit (loss) carried forward -€18,576
down €18,576 (-215.9%), from -€8,603 to -€27,179
- Tax, wage and social debts +€16,105
new in 2022: €16,105
- Gross operating margin -€8,701
down €8,701 (-199.9%), from -€4,353 to -€13,054
- Financial charges +€1,836
up €1,836 (+90.6%), from €2,027 to €3,864
- Other operating charges -€583
down €583 (-26.0%), from €2,242 to €1,659
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
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 | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €370,858 | €259,253 | -€111,604 | -30.1% |
| Current assets | 29/58 | €370,858 | €259,253 | -€111,604 | -30.1% |
| Stocks and contracts in progress | 3 | €316,741 | €230,561 | -€86,179 | -27.2% |
| Stocks | 30/36 | €316,741 | €230,561 | -€86,179 | -27.2% |
| Amounts receivable within one year | 40/41 | €50,929 | €6,208 | -€44,721 | -87.8% |
| Trade receivables | 40 | €50,000 | - | -€50,000 | |
| Other amounts receivable | 41 | €929 | €6,208 | +€5,279 | +567.9% |
| Current investments | 50/53 | €3,188 | €22,484 | +€19,296 | +605.3% |
| Total equity and liabilities | 10/49 | €370,858 | €259,253 | -€111,604 | -30.1% |
| Equity | 10/15 | €11,397 | -€7,179 | -€18,576 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,603 | -€27,179 | -€18,576 | -215.9% |
| Amounts payable | 17/49 | €359,460 | €266,432 | -€93,028 | -25.9% |
| Amounts payable after more than one year | 17 | €82,806 | - | -€82,806 | |
| Financial debts | 170/4 | €82,806 | - | -€82,806 | |
| Amounts payable within one year | 42/48 | €276,655 | €266,432 | -€10,222 | -3.7% |
| Trade debts | 44 | €151,655 | €124,573 | -€27,082 | -17.9% |
| Suppliers | 440/4 | €151,655 | €124,573 | -€27,082 | -17.9% |
| Taxes, remuneration and social security | 45 | - | €16,105 | +€16,105 | |
| Taxes | 450/3 | - | €16,105 | +€16,105 | |
| Other amounts payable | 47/48 | €125,000 | €125,754 | +€754 | +0.6% |
| Other operating charges | 640/8 | €2,242 | €1,659 | -€583 | -26.0% |
| Gross operating margin | 9900 | -€4,353 | -€13,054 | -€8,701 | -199.9% |
| Operating profit (loss) | 9901 | -€6,595 | -€14,713 | -€8,118 | -123.1% |
| Financial income | 75/76B | €20 | €1 | -€19 | -97.0% |
| Recurring financial income | 75 | €20 | €1 | -€19 | -97.0% |
| Financial charges | 65/66B | €2,027 | €3,864 | +€1,836 | +90.6% |
| Recurring financial charges | 65 | €2,027 | €3,864 | +€1,836 | +90.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,603 | -€18,576 | -€9,974 | -115.9% |
| Profit (loss) for the period | 9904 | -€8,603 | -€18,576 | -€9,974 | -115.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,603 | -€18,576 | -€9,974 | -115.9% |
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 10 October 2026 via checked.be.