MIRIAM & CAPUCINE: 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.
MIRIAM & CAPUCINE
Largest movements
- Receivables within one year +€88,243
up €88,243 (+466%), from €18,941 to €107,184
of which Trade receivables: +€70,132
- Cash -€55,806
down €55,806 (-55.4%), from €100,663 to €44,856
mainly Receivables within one year (-€88,243) and Net result for the year (-€16,121)
- Tangible fixed assets -€24,470
down €24,470 (-11.7%), from €209,843 to €185,372
of which Land and buildings: -€12,806
- Advances received +€54,601
up €54,601 (+690%), from €7,911 to €62,511
- Profit (loss) carried forward -€16,121
new in 2022: -€16,121
- Trade debts -€15,766
down €15,766 (-38.0%), from €41,513 to €25,748
- Debts after one year -€13,107
down €13,107 (-9.2%), from €141,768 to €128,661
- Gross operating margin -€44,882
down €44,882 (-12.7%), from €353,062 to €308,180
- Staff costs +€17,197
up €17,197 (+6.4%), from €270,204 to €287,401
- Taxes -€12,154
down €12,154 (-99.9%), from €12,164 to €10
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.
Derived cash bridge
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €345,631 | €356,979 | +€11,348 | +3.3% |
| Fixed assets | 21/28 | €209,843 | €185,372 | -€24,470 | -11.7% |
| Tangible fixed assets | 22/27 | €209,843 | €185,372 | -€24,470 | -11.7% |
| Land and buildings | 22 | €140,774 | €127,968 | -€12,806 | -9.1% |
| Furniture and vehicles | 24 | €18,315 | €14,573 | -€3,743 | -20.4% |
| Other tangible fixed assets | 26 | €50,753 | €42,831 | -€7,922 | -15.6% |
| Current assets | 29/58 | €135,788 | €171,606 | +€35,818 | +26.4% |
| Stocks and contracts in progress | 3 | €5,688 | €7,128 | +€1,440 | +25.3% |
| Stocks | 30/36 | €5,688 | €7,128 | +€1,440 | +25.3% |
| Amounts receivable within one year | 40/41 | €18,941 | €107,184 | +€88,243 | +466% |
| Trade receivables | 40 | €10,988 | €81,120 | +€70,132 | +638% |
| Other amounts receivable | 41 | €7,953 | €26,065 | +€18,111 | +228% |
| Cash at bank and in hand | 54/58 | €100,663 | €44,856 | -€55,806 | -55.4% |
| Deferred charges and accrued income | 490/1 | €10,496 | €12,438 | +€1,942 | +18.5% |
| Total equity and liabilities | 10/49 | €345,631 | €356,979 | +€11,348 | +3.3% |
| Equity | 10/15 | €121,257 | €105,136 | -€16,121 | -13.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €91,257 | €91,257 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €88,257 | €88,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€16,121 | -€16,121 | |
| Amounts payable | 17/49 | €224,374 | €251,843 | +€27,469 | +12.2% |
| Amounts payable after more than one year | 17 | €141,768 | €128,661 | -€13,107 | -9.2% |
| Financial debts | 170/4 | €141,768 | €128,661 | -€13,107 | -9.2% |
| Amounts payable within one year | 42/48 | €82,606 | €123,181 | +€40,575 | +49.1% |
| Current portion of amounts payable after more than one year | 42 | €12,883 | €13,107 | +€223 | +1.7% |
| Financial debts | 43 | €371 | €597 | +€226 | +60.9% |
| Credit institutions | 430/8 | €371 | €597 | +€226 | +60.9% |
| Trade debts | 44 | €41,513 | €25,748 | -€15,766 | -38.0% |
| Suppliers | 440/4 | €41,513 | €25,748 | -€15,766 | -38.0% |
| Advances received on contracts in progress | 46 | €7,911 | €62,511 | +€54,601 | +690% |
| Taxes, remuneration and social security | 45 | €19,521 | €21,219 | +€1,698 | +8.7% |
| Taxes | 450/3 | €2,554 | €2,115 | -€439 | -17.2% |
| Remuneration and social security | 454/9 | €16,967 | €19,104 | +€2,137 | +12.6% |
| Other amounts payable | 47/48 | €407 | - | -€407 | |
| Remuneration, social security and pensions | 62 | €270,204 | €287,401 | +€17,197 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,438 | €29,744 | +€306 | +1.0% |
| Other operating charges | 640/8 | €348 | €348 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €353,062 | €308,180 | -€44,882 | -12.7% |
| Operating profit (loss) | 9901 | €53,073 | -€11,313 | -€64,386 | |
| Financial income | 75/76B | €1,574 | €755 | -€819 | -52.0% |
| Recurring financial income | 75 | €1,574 | €755 | -€819 | -52.0% |
| Financial charges | 65/66B | €5,113 | €5,553 | +€440 | +8.6% |
| Recurring financial charges | 65 | €5,113 | €5,553 | +€440 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €49,534 | -€16,111 | -€65,645 | |
| Income taxes | 67/77 | €12,164 | €10 | -€12,154 | -99.9% |
| Profit (loss) for the period | 9904 | €37,371 | -€16,121 | -€53,491 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,371 | -€16,121 | -€53,491 |
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 25 October 2026 via checked.be.