SHOES MANIA: 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.
SHOES MANIA
Largest movements
- Receivables within one year +€125
up €125 (+4.7%), from €2,666 to €2,792
of which Other amounts receivable: +€125
- Other debts +€1,963
up €1,963 (+6.4%), from €30,876 to €32,839
- Tax, wage and social debts -€1,187
no longer reported in 2022 (was €1,187)
- Profit (loss) carried forward -€600
down €600 (-1.2%), from -€48,869 to -€49,470
- Trade debts -€59
down €59 (-1.7%), from €3,526 to €3,467
- Gross operating margin +€8,799
up €8,799 (+93.8%), from -€9,382 to -€583
- Staff costs +€110
no longer reported in 2022 (was -€110)
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 | €5,389 | €5,505 | +€116 | +2.2% |
| Fixed assets | 21/28 | €2,700 | €2,700 | +€0 | 0.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | +€0 | 0.0% |
| Current assets | 29/58 | €2,689 | €2,805 | +€116 | +4.3% |
| Amounts receivable within one year | 40/41 | €2,666 | €2,792 | +€125 | +4.7% |
| Trade receivables | 40 | €2,525 | €2,525 | -€0 | 0.0% |
| Other amounts receivable | 41 | €142 | €267 | +€125 | +88.5% |
| Cash at bank and in hand | 54/58 | €22 | €13 | -€9 | -41.6% |
| Total equity and liabilities | 10/49 | €5,389 | €5,505 | +€116 | +2.2% |
| Equity | 10/15 | -€30,201 | -€30,801 | -€600 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68 | €68 | = | 0.0% |
| Non-distributable reserves | 130/1 | €68 | €68 | = | 0.0% |
| Legal reserve | 130 | €68 | €68 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,869 | -€49,470 | -€600 | -1.2% |
| Amounts payable | 17/49 | €35,590 | €36,306 | +€717 | +2.0% |
| Amounts payable within one year | 42/48 | €35,590 | €36,306 | +€717 | +2.0% |
| Trade debts | 44 | €3,526 | €3,467 | -€59 | -1.7% |
| Suppliers | 440/4 | €3,526 | €3,467 | -€59 | -1.7% |
| Taxes, remuneration and social security | 45 | €1,187 | - | -€1,187 | |
| Remuneration and social security | 454/9 | €1,187 | - | -€1,187 | |
| Other amounts payable | 47/48 | €30,876 | €32,839 | +€1,963 | +6.4% |
| Non-recurring operating income | 76A | €6,500 | - | -€6,500 | |
| Remuneration, social security and pensions | 62 | -€110 | - | +€110 | |
| Other operating charges | 640/8 | €25 | - | -€25 | |
| Gross operating margin | 9900 | -€9,382 | -€583 | +€8,799 | +93.8% |
| Operating profit (loss) | 9901 | -€9,297 | -€583 | +€8,714 | +93.7% |
| Financial charges | 65/66B | €94 | €18 | -€77 | -81.3% |
| Recurring financial charges | 65 | €94 | €18 | -€77 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,391 | -€600 | +€8,791 | +93.6% |
| Profit (loss) for the period | 9904 | -€9,391 | -€600 | +€8,791 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,391 | -€600 | +€8,791 | +93.6% |
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 30 October 2026 via checked.be.