LES PETITS HERISSONS: what changed
LES PETITS HERISSONS
Largest movements
- Current assets -€2,502
down €2,502 (-12.5%), from €20,013 to €17,511
of which Cash: -€3,716
- Tangible fixed assets -€560
no longer reported in 2021 (was €560)
- Equity -€3,487
down €3,487 (-21.0%), from €16,613 to €13,126
of which Profit (loss) carried forward: -€3,487
- Debts +€425
up €425 (+10.6%), from €4,010 to €4,435
- Gross operating margin -€23,378
down €23,378, from €21,471 to -€1,907
- Staff costs +€531
new in 2021: €531
- Depreciation -€377
down €377 (-40.3%), from €936 to €559
- Other operating charges +€348
new in 2021: €348
Change in the result, 2020 to 2021
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,623 | €17,561 | -€3,062 | -14.8% |
| Fixed assets | 21/28 | €610 | €50 | -€560 | -91.8% |
| Tangible fixed assets | 22/27 | €560 | - | -€560 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €20,013 | €17,511 | -€2,502 | -12.5% |
| Amounts receivable within one year | 40/41 | €2,885 | €2,670 | -€215 | -7.5% |
| Trade receivables | 40 | - | €518 | +€518 | |
| Other amounts receivable | 41 | - | €2,152 | +€2,152 | |
| Current investments | 50/53 | €10,722 | €11,996 | +€1,274 | +11.9% |
| Cash at bank and in hand | 54/58 | €6,131 | €2,415 | -€3,716 | -60.6% |
| Deferred charges and accrued income | 490/1 | - | €430 | +€430 | |
| Total equity and liabilities | 10/49 | €20,623 | €17,561 | -€3,062 | -14.8% |
| Equity | 10/15 | €16,613 | €13,126 | -€3,487 | -21.0% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €3,233 | €3,233 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €1,373 | +€1,373 | |
| Profit (loss) carried forward | 14 | €7,180 | €3,693 | -€3,487 | -48.6% |
| Amounts payable | 17/49 | €4,010 | €4,435 | +€425 | +10.6% |
| Amounts payable within one year | 42/48 | €3,670 | €4,435 | +€765 | +20.8% |
| Other amounts payable | 47/48 | - | €4,435 | +€4,435 | |
| Remuneration, social security and pensions | 62 | - | €531 | +€531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €936 | €559 | -€377 | -40.3% |
| Other operating charges | 640/8 | - | €348 | +€348 | |
| Gross operating margin | 9900 | €21,471 | -€1,907 | -€23,378 | |
| Operating profit (loss) | 9901 | €10,144 | -€3,345 | -€13,489 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | €4 | €9 | +€5 | +125% |
| Financial charges | 65/66B | - | €151 | +€151 | |
| Recurring financial charges | 65 | €9 | €151 | +€142 | +1,578% |
| Profit (loss) for the period before taxes | 9903 | €10,139 | -€3,487 | -€13,626 | |
| Profit (loss) for the period | 9904 | €10,139 | -€3,487 | -€13,626 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,139 | -€3,487 | -€13,626 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.