SACHA LUPAN: what changed
What changed
SACHA LUPAN
NACE 43.350, Other building finishing work
filed annual accounts (NBB)
Net result for the year
€78
2021 · €5,166-€5,088
Equity
€26,763
2021 · €26,685+€78
Cash
€6,799
2021 · €2,154+€4,645
Balance sheet total
€79,770
2021 · €63,841+€15,929
Largest movements
Assets
- Current assets +€14,412
up €14,412 (+23.2%), from €62,212 to €76,624
of which Receivables after one year: +€32,000
- Tangible fixed assets +€1,517
up €1,517 (+93.1%), from €1,629 to €3,146
Equity and liabilities
- Debts +€15,851
up €15,851 (+42.7%), from €37,156 to €53,007
of which Debts within one year: +€15,851
Income statement
- Gross operating margin -€6,605
down €6,605 (-85.2%), from €7,750 to €1,145
- Taxes -€2,940
down €2,940 (-94.8%), from €3,102 to €162
- Financial income +€1,122
new in 2022: €1,122
- Financial charges +€770
new in 2022: €770
- Other operating charges +€637
new in 2022: €637
Change in the result, 2021 to 2022
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 2021
€5,166
Gross operating margin
-€6,605
Depreciation
-€281
Other operating charges
-€637
Other operating items
+€1,285
Financial income
+€1,122
Financial charges
-€770
Other financial items
-€2,142
Taxes
+€2,940
Result 2022
€78
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 | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,841 | €79,770 | +€15,929 | +25.0% |
| Fixed assets | 21/28 | €1,629 | €3,146 | +€1,517 | +93.1% |
| Tangible fixed assets | 22/27 | €1,629 | €3,146 | +€1,517 | +93.1% |
| Plant, machinery and equipment | 23 | - | €3,146 | +€3,146 | |
| Current assets | 29/58 | €62,212 | €76,624 | +€14,412 | +23.2% |
| Amounts receivable after more than one year | 29 | - | €32,000 | +€32,000 | |
| Other amounts receivable | 291 | - | €32,000 | +€32,000 | |
| Amounts receivable within one year | 40/41 | €59,518 | €36,464 | -€23,054 | -38.7% |
| Trade receivables | 40 | - | €21,892 | +€21,892 | |
| Other amounts receivable | 41 | - | €14,572 | +€14,572 | |
| Cash at bank and in hand | 54/58 | €2,154 | €6,799 | +€4,645 | +216% |
| Deferred charges and accrued income | 490/1 | - | €1,361 | +€1,361 | |
| Total equity and liabilities | 10/49 | €63,841 | €79,770 | +€15,929 | +25.0% |
| Equity | 10/15 | €26,685 | €26,763 | +€78 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €20,485 | €20,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,059 | +€1,059 | |
| Reserves not available under the articles | 1311 | - | €1,059 | +€1,059 | |
| Distributable reserves | 133 | - | €19,426 | +€19,426 | |
| Profit (loss) carried forward | 14 | - | €78 | +€78 | |
| Amounts payable | 17/49 | €37,156 | €53,007 | +€15,851 | +42.7% |
| Amounts payable within one year | 42/48 | €36,808 | €52,659 | +€15,851 | +43.1% |
| Trade debts | 44 | €31,844 | €46,546 | +€14,702 | +46.2% |
| Suppliers | 440/4 | - | €46,546 | +€46,546 | |
| Taxes, remuneration and social security | 45 | - | €6,113 | +€6,113 | |
| Taxes | 450/3 | - | €5,016 | +€5,016 | |
| Remuneration and social security | 454/9 | - | €1,097 | +€1,097 | |
| Accrued charges and deferred income | 492/3 | - | €348 | +€348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €620 | +€281 | +82.9% |
| Other operating charges | 640/8 | - | €637 | +€637 | |
| Gross operating margin | 9900 | €7,750 | €1,145 | -€6,605 | -85.2% |
| Operating profit (loss) | 9901 | €6,126 | -€112 | -€6,238 | |
| Financial income | 75/76B | - | €1,122 | +€1,122 | |
| Recurring financial income | 75 | €3,260 | €1,122 | -€2,138 | -65.6% |
| Financial charges | 65/66B | - | €770 | +€770 | |
| Recurring financial charges | 65 | €1,118 | €770 | -€348 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €8,268 | €240 | -€8,028 | -97.1% |
| Income taxes | 67/77 | €3,102 | €162 | -€2,940 | -94.8% |
| Profit (loss) for the period | 9904 | €5,166 | €78 | -€5,088 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,166 | €78 | -€5,088 | -98.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2021 and 31 March 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.