LOUIS DEBAERE: what changed
LOUIS DEBAERE
Largest movements
- Tangible fixed assets -€6,097
down €6,097 (-100%), from €6,097 to €0
- Receivables within one year -€2,900
down €2,900 (-31.9%), from €9,097 to €6,197
of which Other amounts receivable: -€2,900
- Cash -€998
down €998 (-87.7%), from €1,138 to €140
mainly Net result for the year (-€8,014) and Trade debts (-€1,067)
- Deferred charges and accrued income +€452
up €452, from €0 to €452
- Profit (loss) carried forward -€8,014
down €8,014 (-80.1%), from €10,003 to €1,988
- Trade debts -€1,067
down €1,067 (-100%), from €1,067 to €0
- Tax, wage and social debts -€462
down €462 (-100%), from €462 to €0
- Purchases and services -€36,846
no longer reported in 2023 (was €36,846)
- Turnover -€21,416
no longer reported in 2023 (was €21,416)
- Gross operating margin +€12,459
up €12,459 (+80.7%), from -€15,430 to -€2,971
- Other operating charges +€5,280
up €5,280 (+4,335%), from €122 to €5,402
- Depreciation -€1,751
down €1,751 (-100.0%), from €1,751 to €1
Change in the result, 2022 to 2023
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
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,332 | €6,788 | -€9,544 | -58.4% |
| Fixed assets | 21/28 | €6,097 | €0 | -€6,097 | -100% |
| Intangible fixed assets | 21 | €1 | €0 | -€1 | -100% |
| Tangible fixed assets | 22/27 | €6,097 | €0 | -€6,097 | -100% |
| Furniture and vehicles | 24 | €6,097 | €0 | -€6,097 | -100% |
| Current assets | 29/58 | €10,235 | €6,788 | -€3,446 | -33.7% |
| Amounts receivable within one year | 40/41 | €9,097 | €6,197 | -€2,900 | -31.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,097 | €6,197 | -€2,900 | -31.9% |
| Cash at bank and in hand | 54/58 | €1,138 | €140 | -€998 | -87.7% |
| Deferred charges and accrued income | 490/1 | €0 | €452 | +€452 | |
| Total equity and liabilities | 10/49 | €16,332 | €6,788 | -€9,544 | -58.4% |
| Equity | 10/15 | €14,803 | €6,788 | -€8,014 | -54.1% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,003 | €1,988 | -€8,014 | -80.1% |
| Amounts payable | 17/49 | €1,530 | €0 | -€1,530 | -100% |
| Amounts payable within one year | 42/48 | €1,530 | €0 | -€1,530 | -100% |
| Trade debts | 44 | €1,067 | €0 | -€1,067 | -100% |
| Suppliers | 440/4 | €1,067 | €0 | -€1,067 | -100% |
| Taxes, remuneration and social security | 45 | €462 | €0 | -€462 | -100% |
| Taxes | 450/3 | €462 | €0 | -€462 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €21,416 | - | -€21,416 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €36,846 | - | -€36,846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,751 | €1 | -€1,751 | -100.0% |
| Other operating charges | 640/8 | €122 | €5,402 | +€5,280 | +4,335% |
| Gross operating margin | 9900 | -€15,430 | -€2,971 | +€12,459 | +80.7% |
| Operating profit (loss) | 9901 | -€17,303 | -€8,374 | +€8,930 | +51.6% |
| Financial income | 75/76B | €780 | €452 | -€328 | -42.1% |
| Recurring financial income | 75 | €780 | €452 | -€328 | -42.1% |
| Financial charges | 65/66B | €91 | €92 | +€1 | +1.2% |
| Recurring financial charges | 65 | €91 | €92 | +€1 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,614 | -€8,014 | +€8,600 | +51.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€16,614 | -€8,014 | +€8,600 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,614 | -€8,014 | +€8,600 | +51.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.