PETIT BOUH !: what changed
What changed
PETIT BOUH !
NACE 88.911, Day nurseries and crèches
filed annual accounts (NBB)
Net result for the year
-€35,737
2020 · €14,488-€50,225
Equity
-€52,497
2020 · -€16,760-€35,737
Cash
€121,853
2020 · €31,483+€90,370
Balance sheet total
€1.0m
2020 · €217,392+€786,179
Largest movements
Assets
- Tangible fixed assets +€795,743
up €795,743 (+1,472%), from €54,046 to €849,789
of which Land and buildings: +€792,533
Equity and liabilities
- Debts +€806,916
up €806,916 (+523%), from €154,152 to €961,068
of which Debts after one year: +€744,485
- Profit (loss) carried forward -€35,737
down €35,737 (-213%), from -€16,760 to -€52,497
- Provisions +€15,000
up €15,000 (+18.8%), from €80,000 to €95,000
Income statement
- Staff costs +€230,367
new in 2021: €230,367
- Gross operating margin +€35,182
up €35,182 (+16.8%), from €210,040 to €245,222
- Other operating charges +€11,617
new in 2021: €11,617
- Depreciation +€7,120
up €7,120 (+71.6%), from €9,941 to €17,061
- Financial charges +€6,914
new in 2021: €6,914
Change in the result, 2020 to 2021
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2020
€14,488
Gross operating margin
+€35,182
Staff costs
-€230,367
Depreciation
-€7,120
Other operating charges
-€11,617
Other operating items
+€166,013
Financial income
+€0
Financial charges
-€6,914
Other financial items
+€4,598
Result 2021
-€35,737
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,392 | €1,003,571 | +€786,179 | +362% |
| Fixed assets | 21/28 | €82,201 | €877,944 | +€795,743 | +968% |
| Tangible fixed assets | 22/27 | €54,046 | €849,789 | +€795,743 | +1,472% |
| Land and buildings | 22 | - | €792,533 | +€792,533 | |
| Plant, machinery and equipment | 23 | - | €55,981 | +€55,981 | |
| Furniture and vehicles | 24 | - | €1,275 | +€1,275 | |
| Financial fixed assets | 28 | €28,155 | €28,155 | = | 0.0% |
| Current assets | 29/58 | €135,192 | €125,627 | -€9,564 | -7.1% |
| Amounts receivable within one year | 40/41 | €2,600 | €2,759 | +€159 | +6.1% |
| Other amounts receivable | 41 | - | €2,759 | +€2,759 | |
| Current investments | 50/53 | €99,603 | - | -€99,603 | |
| Cash at bank and in hand | 54/58 | €31,483 | €121,853 | +€90,370 | +287% |
| Deferred charges and accrued income | 490/1 | - | €1,015 | +€1,015 | |
| Total equity and liabilities | 10/49 | €217,392 | €1,003,571 | +€786,179 | +362% |
| Equity | 10/15 | -€16,760 | -€52,497 | -€35,737 | -213% |
| Profit (loss) carried forward | 14 | -€16,760 | -€52,497 | -€35,737 | -213% |
| Provisions and deferred taxes | 16 | €80,000 | €95,000 | +€15,000 | +18.8% |
| Provisions for liabilities and charges | 160/5 | - | €95,000 | +€95,000 | |
| Pensions and similar obligations | 160 | - | €75,000 | +€75,000 | |
| Taxes | 161 | - | €20,000 | +€20,000 | |
| Amounts payable | 17/49 | €154,152 | €961,068 | +€806,916 | +523% |
| Amounts payable after more than one year | 17 | €78,253 | €822,738 | +€744,485 | +951% |
| Financial debts | 170/4 | - | €822,738 | +€822,738 | |
| Amounts payable within one year | 42/48 | €66,994 | €109,871 | +€42,876 | +64.0% |
| Current portion of amounts payable after more than one year | 42 | - | €40,712 | +€40,712 | |
| Trade debts | 44 | €3,701 | €5,849 | +€2,147 | +58.0% |
| Suppliers | 440/4 | - | €5,849 | +€5,849 | |
| Taxes, remuneration and social security | 45 | - | €25,427 | +€25,427 | |
| Taxes | 450/3 | - | €261 | +€261 | |
| Remuneration and social security | 454/9 | - | €25,166 | +€25,166 | |
| Accrued charges and deferred income | 492/3 | - | €28,460 | +€28,460 | |
| Membership fees, donations, legacies and grants | 73 | - | €35,537 | +€35,537 | |
| Remuneration, social security and pensions | 62 | - | €230,367 | +€230,367 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,941 | €17,061 | +€7,120 | +71.6% |
| Other operating charges | 640/8 | - | €11,617 | +€11,617 | |
| Gross operating margin | 9900 | €210,040 | €245,222 | +€35,182 | +16.8% |
| Operating profit (loss) | 9901 | €19,086 | -€28,823 | -€47,909 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.7% |
| Financial charges | 65/66B | - | €6,914 | +€6,914 | |
| Recurring financial charges | 65 | €4,602 | €6,914 | +€2,313 | +50.3% |
| Profit (loss) for the period before taxes | 9903 | €14,488 | -€35,737 | -€50,225 | |
| Profit (loss) for the period | 9904 | €14,488 | -€35,737 | -€50,225 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,488 | -€35,737 | -€50,225 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.