PECHEUR DE LUNE: 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.
PECHEUR DE LUNE
Largest movements
- Cash +€13,455
up €13,455 (+56.7%), from €23,711 to €37,166
mainly Net result for the year (+€13,455)
- Profit (loss) carried forward +€13,455
up €13,455 (+56.7%), from €23,711 to €37,166
- Gross operating margin +€19,009
up €19,009, from -€5,553 to €13,456
From the 2012 result to the 2013 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 2012 and 2013 balance sheets and the 2013 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,711 | €37,166 | +€13,455 | +56.7% |
| Current assets | 29/58 | €23,711 | €37,166 | +€13,455 | +56.7% |
| Cash at bank and in hand | 54/58 | €23,711 | €37,166 | +€13,455 | +56.7% |
| Total equity and liabilities | 10/49 | €23,711 | €37,166 | +€13,455 | +56.7% |
| Equity | 10/15 | €23,711 | €37,166 | +€13,455 | +56.7% |
| Profit (loss) carried forward | 14 | €23,711 | €37,166 | +€13,455 | +56.7% |
| Gross operating margin | 9900 | -€5,553 | €13,456 | +€19,009 | |
| Operating profit (loss) | 9901 | -€5,553 | €13,456 | +€19,009 | |
| Recurring financial income | 75 | €20 | €42 | +€22 | +110% |
| Recurring financial charges | 65 | €36 | €43 | +€7 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,569 | €13,455 | +€19,024 | |
| Profit (loss) for the period | 9904 | -€5,569 | €13,455 | +€19,024 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €13,455 | +€13,455 |
Source: filed annual accounts (NBB), financial years ended 31 December 2012 and 31 December 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.