ORPHYSE CHAUSSETTE: 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.
ORPHYSE CHAUSSETTE
Largest movements
- Tangible fixed assets -€6,535
down €6,535 (-95.5%), from €6,843 to €308
- Current investments -€4,260
down €4,260 (-41.3%), from €10,303 to €6,043
- Cash -€3,679
down €3,679 (-15.8%), from €23,348 to €19,669
mainly Tax, wage and social debts (-€9,486) and Debts after one year (-€2,435)
- Receivables within one year +€2,374
up €2,374 (+25.7%), from €9,233 to €11,607
- Stocks and contracts +€1,632
up €1,632 (+172%), from €950 to €2,583
- Tax, wage and social debts -€9,486
down €9,486 (-58.5%), from €16,211 to €6,724
of which Taxes: -€9,339
- Profit (loss) carried forward +€3,189
up €3,189 (+8.5%), from -€37,535 to -€34,346
- Debts after one year -€2,435
no longer reported in 2023 (was €2,435)
- Trade debts -€1,084
down €1,084 (-21.9%), from €4,942 to €3,858
- Gross operating margin -€15,381
down €15,381 (-35.5%), from €43,370 to €27,989
- Financial income +€3,148
up €3,148 (+1,904%), from €165 to €3,313
of which Non-recurring financial income: +€2,958
- Depreciation -€3,140
down €3,140 (-88.7%), from €3,542 to €402
- Staff costs +€1,470
up €1,470 (+6.5%), from €22,769 to €24,239
- Other operating charges -€981
down €981 (-39.7%), from €2,474 to €1,492
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 | €50,943 | €40,644 | -€10,299 | -20.2% |
| Fixed assets | 21/28 | €7,093 | €558 | -€6,535 | -92.1% |
| Tangible fixed assets | 22/27 | €6,843 | €308 | -€6,535 | -95.5% |
| Furniture and vehicles | 24 | €6,843 | €308 | -€6,535 | -95.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €43,850 | €40,086 | -€3,764 | -8.6% |
| Stocks and contracts in progress | 3 | €950 | €2,583 | +€1,632 | +172% |
| Stocks | 30/36 | €950 | €2,583 | +€1,632 | +172% |
| Amounts receivable within one year | 40/41 | €9,233 | €11,607 | +€2,374 | +25.7% |
| Other amounts receivable | 41 | €9,233 | €11,607 | +€2,374 | +25.7% |
| Current investments | 50/53 | €10,303 | €6,043 | -€4,260 | -41.3% |
| Cash at bank and in hand | 54/58 | €23,348 | €19,669 | -€3,679 | -15.8% |
| Deferred charges and accrued income | 490/1 | €17 | €186 | +€169 | +1,007% |
| Total equity and liabilities | 10/49 | €50,943 | €40,644 | -€10,299 | -20.2% |
| Equity | 10/15 | €24,438 | €27,627 | +€3,189 | +13.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,535 | -€34,346 | +€3,189 | +8.5% |
| Amounts payable | 17/49 | €26,505 | €13,017 | -€13,488 | -50.9% |
| Amounts payable after more than one year | 17 | €2,435 | - | -€2,435 | |
| Financial debts | 170/4 | €2,435 | - | -€2,435 | |
| Amounts payable within one year | 42/48 | €24,070 | €13,017 | -€11,052 | -45.9% |
| Current portion of amounts payable after more than one year | 42 | €2,918 | €2,435 | -€483 | -16.5% |
| Trade debts | 44 | €4,942 | €3,858 | -€1,084 | -21.9% |
| Suppliers | 440/4 | €4,942 | €3,858 | -€1,084 | -21.9% |
| Taxes, remuneration and social security | 45 | €16,211 | €6,724 | -€9,486 | -58.5% |
| Taxes | 450/3 | €12,032 | €2,693 | -€9,339 | -77.6% |
| Remuneration and social security | 454/9 | €4,179 | €4,031 | -€147 | -3.5% |
| Remuneration, social security and pensions | 62 | €22,769 | €24,239 | +€1,470 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,542 | €402 | -€3,140 | -88.7% |
| Other operating charges | 640/8 | €2,474 | €1,492 | -€981 | -39.7% |
| Gross operating margin | 9900 | €43,370 | €27,989 | -€15,381 | -35.5% |
| Operating profit (loss) | 9901 | €14,585 | €1,856 | -€12,729 | -87.3% |
| Financial income | 75/76B | €165 | €3,313 | +€3,148 | +1,904% |
| Recurring financial income | 75 | €165 | €355 | +€190 | +115% |
| Non-recurring financial income | 76B | - | €2,958 | +€2,958 | |
| Financial charges | 65/66B | €1,078 | €1,499 | +€420 | +39.0% |
| Recurring financial charges | 65 | €1,078 | €1,499 | +€420 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €13,672 | €3,670 | -€10,002 | -73.2% |
| Income taxes | 67/77 | €237 | €481 | +€244 | +103% |
| Profit (loss) for the period | 9904 | €13,436 | €3,189 | -€10,247 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,436 | €3,189 | -€10,247 | -76.3% |
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 16 October 2026 via checked.be.