SAUNACENTRUM DE HOEVE: 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.
SAUNACENTRUM DE HOEVE
Largest movements
- Tangible fixed assets -€4,605
no longer reported in 2023 (was €4,605)
of which Furniture and vehicles: -€2,981
- Receivables within one year -€800
down €800 (-44.4%), from €1,800 to €1,000
- Other debts +€37,091
up €37,091 (+8.7%), from €428,320 to €465,411
- Current portion of long-term debt -€23,877
no longer reported in 2023 (was €23,877)
- Trade debts -€17,032
down €17,032 (-97.8%), from €17,417 to €384
- Profit (loss) carried forward -€1,377
down €1,377 (-0.2%), from -€649,168 to -€650,545
- Tax, wage and social debts -€242
down €242 (-33.3%), from €725 to €484
- Depreciation -€36,099
no longer reported in 2023 (was €36,099)
- Gross operating margin -€16,900
down €16,900 (-61.3%), from €27,570 to €10,669
- Other operating charges -€4,629
down €4,629 (-81.6%), from €5,674 to €1,045
- Financial charges -€1,176
down €1,176 (-96.3%), from €1,221 to €45
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,171 | €1,734 | -€5,437 | -75.8% |
| Fixed assets | 21/28 | €4,605 | - | -€4,605 | |
| Tangible fixed assets | 22/27 | €4,605 | - | -€4,605 | |
| Land and buildings | 22 | €1,625 | - | -€1,625 | |
| Furniture and vehicles | 24 | €2,981 | - | -€2,981 | |
| Current assets | 29/58 | €2,566 | €1,734 | -€832 | -32.4% |
| Amounts receivable within one year | 40/41 | €1,800 | €1,000 | -€800 | -44.4% |
| Trade receivables | 40 | €1,800 | €1,000 | -€800 | -44.4% |
| Cash at bank and in hand | 54/58 | €766 | €734 | -€32 | -4.2% |
| Total equity and liabilities | 10/49 | €7,171 | €1,734 | -€5,437 | -75.8% |
| Equity | 10/15 | -€463,168 | -€464,545 | -€1,377 | -0.3% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€649,168 | -€650,545 | -€1,377 | -0.2% |
| Amounts payable | 17/49 | €470,339 | €466,279 | -€4,060 | -0.9% |
| Amounts payable within one year | 42/48 | €470,339 | €466,279 | -€4,060 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €23,877 | - | -€23,877 | |
| Trade debts | 44 | €17,417 | €384 | -€17,032 | -97.8% |
| Suppliers | 440/4 | €17,417 | €384 | -€17,032 | -97.8% |
| Taxes, remuneration and social security | 45 | €725 | €484 | -€242 | -33.3% |
| Taxes | 450/3 | €725 | €484 | -€242 | -33.3% |
| Other amounts payable | 47/48 | €428,320 | €465,411 | +€37,091 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,099 | - | -€36,099 | |
| Other operating charges | 640/8 | €5,674 | €1,045 | -€4,629 | -81.6% |
| Gross operating margin | 9900 | €27,570 | €10,669 | -€16,900 | -61.3% |
| Operating profit (loss) | 9901 | -€14,204 | €9,624 | +€23,828 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,221 | €45 | -€1,176 | -96.3% |
| Recurring financial charges | 65 | €1,221 | €45 | -€1,176 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,424 | €9,579 | +€25,003 | |
| Income taxes | 67/77 | €242 | €242 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€15,666 | €9,337 | +€25,003 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,666 | €9,337 | +€25,003 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.