Poppe Concepts: 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.
Poppe Concepts
Largest movements
- Receivables within one year -€3,200
down €3,200 (-69.9%), from €4,579 to €1,378
of which Other amounts receivable: -€1,621
- Cash -€358
down €358 (-13.9%), from €2,567 to €2,209
mainly Net result for the year (-€11,827) and Trade debts (-€7,866)
- Deferred charges and accrued income +€180
new in 2022: €180
- Other debts +€16,315
up €16,315 (+165%), from €9,872 to €26,187
- Profit (loss) carried forward -€11,827
down €11,827 (-67.2%), from -€17,591 to -€29,418
- Trade debts -€7,866
down €7,866 (-72.4%), from €10,864 to €2,998
- Gross operating margin +€6,329
up €6,329 (+39.7%), from -€15,956 to -€9,627
- Financial charges +€2,005
up €2,005 (+1,028%), from €195 to €2,200
- Depreciation -€1,440
no longer reported in 2022 (was €1,440)
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 | €7,145 | €3,767 | -€3,378 | -47.3% |
| Current assets | 29/58 | €7,145 | €3,767 | -€3,378 | -47.3% |
| Amounts receivable within one year | 40/41 | €4,579 | €1,378 | -€3,200 | -69.9% |
| Trade receivables | 40 | €1,579 | - | -€1,579 | |
| Other amounts receivable | 41 | €3,000 | €1,378 | -€1,621 | -54.0% |
| Cash at bank and in hand | 54/58 | €2,567 | €2,209 | -€358 | -13.9% |
| Deferred charges and accrued income | 490/1 | - | €180 | +€180 | |
| Total equity and liabilities | 10/49 | €7,145 | €3,767 | -€3,378 | -47.3% |
| Equity | 10/15 | -€13,591 | -€25,418 | -€11,827 | -87.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,591 | -€29,418 | -€11,827 | -67.2% |
| Amounts payable | 17/49 | €20,736 | €29,185 | +€8,449 | +40.7% |
| Amounts payable within one year | 42/48 | €20,736 | €29,185 | +€8,449 | +40.7% |
| Trade debts | 44 | €10,864 | €2,998 | -€7,866 | -72.4% |
| Suppliers | 440/4 | €10,864 | €2,998 | -€7,866 | -72.4% |
| Other amounts payable | 47/48 | €9,872 | €26,187 | +€16,315 | +165% |
| Non-recurring operating income | 76A | €6,876 | - | -€6,876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,440 | - | -€1,440 | |
| Gross operating margin | 9900 | -€15,956 | -€9,627 | +€6,329 | +39.7% |
| Operating profit (loss) | 9901 | -€17,396 | -€9,627 | +€7,769 | +44.7% |
| Financial charges | 65/66B | €195 | €2,200 | +€2,005 | +1,028% |
| Recurring financial charges | 65 | €195 | €2,200 | +€2,005 | +1,028% |
| Profit (loss) for the period before taxes | 9903 | -€17,591 | -€11,827 | +€5,764 | +32.8% |
| Profit (loss) for the period | 9904 | -€17,591 | -€11,827 | +€5,764 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,591 | -€11,827 | +€5,764 | +32.8% |
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 1 November 2026 via checked.be.