LES FOLIES D'IGOR: 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 FOLIES D'IGOR
Largest movements
- Cash +€23,081
up €23,081 (+115%), from €20,006 to €43,086
mainly Net result for the year (+€15,046) and Stocks and contracts (+€9,413)
- Stocks and contracts -€9,413
down €9,413 (-37.2%), from €25,308 to €15,895
- Receivables within one year -€4,912
down €4,912 (-26.0%), from €18,918 to €14,006
of which Trade receivables: -€2,912
- Tangible fixed assets -€1,808
down €1,808 (-41.8%), from €4,331 to €2,523
of which Plant, machinery and equipment: -€1,529
- Profit (loss) carried forward +€15,046
up €15,046 (+43.9%), from €34,305 to €49,351
- Tax, wage and social debts -€5,487
down €5,487 (-30.1%), from €18,259 to €12,772
of which Taxes: -€5,092
- Other debts -€1,600
down €1,600 (-25.0%), from €6,400 to €4,800
- Trade debts -€1,149
down €1,149 (-12.4%), from €9,246 to €8,097
- Gross operating margin +€18,816
up €18,816 (+49.4%), from €38,095 to €56,911
- Staff costs +€12,079
up €12,079 (+56.0%), from €21,571 to €33,650
- Taxes +€1,800
up €1,800 (+41.2%), from €4,371 to €6,171
- Depreciation +€622
up €622 (+44.5%), from €1,400 to €2,022
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 | €70,209 | €77,369 | +€7,159 | +10.2% |
| Fixed assets | 21/28 | €4,331 | €2,523 | -€1,808 | -41.8% |
| Tangible fixed assets | 22/27 | €4,331 | €2,523 | -€1,808 | -41.8% |
| Plant, machinery and equipment | 23 | €3,569 | €2,040 | -€1,529 | -42.8% |
| Furniture and vehicles | 24 | €762 | €482 | -€279 | -36.7% |
| Current assets | 29/58 | €65,879 | €74,846 | +€8,968 | +13.6% |
| Stocks and contracts in progress | 3 | €25,308 | €15,895 | -€9,413 | -37.2% |
| Stocks | 30/36 | €25,308 | €15,895 | -€9,413 | -37.2% |
| Amounts receivable within one year | 40/41 | €18,918 | €14,006 | -€4,912 | -26.0% |
| Trade receivables | 40 | €3,412 | €500 | -€2,912 | -85.3% |
| Other amounts receivable | 41 | €15,506 | €13,506 | -€2,000 | -12.9% |
| Cash at bank and in hand | 54/58 | €20,006 | €43,086 | +€23,081 | +115% |
| Deferred charges and accrued income | 490/1 | €1,647 | €1,859 | +€212 | +12.9% |
| Total equity and liabilities | 10/49 | €70,209 | €77,369 | +€7,159 | +10.2% |
| Equity | 10/15 | €36,305 | €51,351 | +€15,046 | +41.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,305 | €49,351 | +€15,046 | +43.9% |
| Amounts payable | 17/49 | €33,904 | €26,017 | -€7,887 | -23.3% |
| Amounts payable within one year | 42/48 | €33,904 | €26,017 | -€7,887 | -23.3% |
| Financial debts | 43 | - | €349 | +€349 | |
| Credit institutions | 430/8 | - | €349 | +€349 | |
| Trade debts | 44 | €9,246 | €8,097 | -€1,149 | -12.4% |
| Suppliers | 440/4 | €9,246 | €8,097 | -€1,149 | -12.4% |
| Taxes, remuneration and social security | 45 | €18,259 | €12,772 | -€5,487 | -30.1% |
| Taxes | 450/3 | €16,368 | €11,276 | -€5,092 | -31.1% |
| Remuneration and social security | 454/9 | €1,891 | €1,496 | -€395 | -20.9% |
| Other amounts payable | 47/48 | €6,400 | €4,800 | -€1,600 | -25.0% |
| Remuneration, social security and pensions | 62 | €21,571 | €33,650 | +€12,079 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,400 | €2,022 | +€622 | +44.5% |
| Other operating charges | 640/8 | €443 | - | -€443 | |
| Gross operating margin | 9900 | €38,095 | €56,911 | +€18,816 | +49.4% |
| Operating profit (loss) | 9901 | €14,681 | €21,238 | +€6,557 | +44.7% |
| Financial income | 75/76B | €310 | €50 | -€260 | -84.0% |
| Recurring financial income | 75 | €310 | €50 | -€260 | -84.0% |
| Financial charges | 65/66B | €131 | €71 | -€60 | -45.5% |
| Recurring financial charges | 65 | €131 | €71 | -€60 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €14,860 | €21,217 | +€6,356 | +42.8% |
| Income taxes | 67/77 | €4,371 | €6,171 | +€1,800 | +41.2% |
| Profit (loss) for the period | 9904 | €10,490 | €15,046 | +€4,557 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,490 | €15,046 | +€4,557 | +43.4% |
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 1 November 2026 via checked.be.