MISS ISABELLE: 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.
MISS ISABELLE
Largest movements
- Cash -€20,837
down €20,837 (-55.3%), from €37,657 to €16,820
mainly Net result for the year (-€9,183) and Other debts (-€5,237)
- Stocks and contracts +€1,150
up €1,150 (+2.0%), from €56,670 to €57,820
- Reserves -€9,000
down €9,000 (-18.4%), from €48,896 to €39,896
of which Distributable reserves: -€9,000
- Other debts -€5,237
down €5,237 (-17.5%), from €29,968 to €24,731
- Tax, wage and social debts -€4,172
down €4,172 (-22.3%), from €18,700 to €14,528
of which Taxes: -€5,382
- Trade debts -€1,917
down €1,917 (-75.4%), from €2,541 to €624
- Staff costs +€11,950
up €11,950 (+61.8%), from €19,328 to €31,278
- Gross operating margin -€6,769
down €6,769 (-21.5%), from €31,483 to €24,714
- Taxes -€1,849
no longer reported in 2022 (was €1,849)
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 | €108,308 | €87,874 | -€20,434 | -18.9% |
| Fixed assets | 21/28 | €13,965 | €13,214 | -€751 | -5.4% |
| Tangible fixed assets | 22/27 | €1,965 | €1,214 | -€751 | -38.2% |
| Furniture and vehicles | 24 | €363 | €146 | -€217 | -59.8% |
| Other tangible fixed assets | 26 | €1,602 | €1,068 | -€534 | -33.3% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €94,343 | €74,660 | -€19,683 | -20.9% |
| Stocks and contracts in progress | 3 | €56,670 | €57,820 | +€1,150 | +2.0% |
| Stocks | 30/36 | €56,670 | €57,820 | +€1,150 | +2.0% |
| Amounts receivable within one year | 40/41 | €16 | €20 | +€4 | +25.0% |
| Other amounts receivable | 41 | €16 | €20 | +€4 | +25.0% |
| Cash at bank and in hand | 54/58 | €37,657 | €16,820 | -€20,837 | -55.3% |
| Total equity and liabilities | 10/49 | €108,308 | €87,874 | -€20,434 | -18.9% |
| Equity | 10/15 | €55,799 | €46,616 | -€9,183 | -16.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,896 | €39,896 | -€9,000 | -18.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,583 | €2,583 | = | 0.0% |
| Distributable reserves | 133 | €44,458 | €35,458 | -€9,000 | -20.2% |
| Profit (loss) carried forward | 14 | €703 | €520 | -€183 | -26.0% |
| Amounts payable | 17/49 | €52,509 | €41,258 | -€11,251 | -21.4% |
| Amounts payable within one year | 42/48 | €51,209 | €39,883 | -€11,326 | -22.1% |
| Trade debts | 44 | €2,541 | €624 | -€1,917 | -75.4% |
| Suppliers | 440/4 | €2,541 | €624 | -€1,917 | -75.4% |
| Taxes, remuneration and social security | 45 | €18,700 | €14,528 | -€4,172 | -22.3% |
| Taxes | 450/3 | €15,066 | €9,684 | -€5,382 | -35.7% |
| Remuneration and social security | 454/9 | €3,634 | €4,844 | +€1,210 | +33.3% |
| Other amounts payable | 47/48 | €29,968 | €24,731 | -€5,237 | -17.5% |
| Accrued charges and deferred income | 492/3 | €1,300 | €1,375 | +€75 | +5.8% |
| Remuneration, social security and pensions | 62 | €19,328 | €31,278 | +€11,950 | +61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €751 | €751 | = | 0.0% |
| Other operating charges | 640/8 | €559 | €560 | +€1 | +0.2% |
| Gross operating margin | 9900 | €31,483 | €24,714 | -€6,769 | -21.5% |
| Operating profit (loss) | 9901 | €10,845 | -€7,875 | -€18,720 | |
| Financial charges | 65/66B | €1,282 | €1,308 | +€26 | +2.0% |
| Recurring financial charges | 65 | €1,282 | €1,308 | +€26 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €9,563 | -€9,183 | -€18,746 | |
| Income taxes | 67/77 | €1,849 | - | -€1,849 | |
| Profit (loss) for the period | 9904 | €7,714 | -€9,183 | -€16,897 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,714 | -€9,183 | -€16,897 |
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 30 October 2026 via checked.be.