SOCIETE-ECRAN: what changed
Two fiscal 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.
SOCIETE-ECRAN
Largest movements
- Receivables within one year -€48,135
down €48,135 (-61.7%), from €78,031 to €29,897
of which Trade receivables: -€48,074
- Cash +€7,479
up €7,479 (+76.4%), from €9,793 to €17,273
mainly Receivables within one year (+€48,135) and Depreciation (+€5,339)
- Tangible fixed assets -€5,339
down €5,339 (-25.6%), from €20,859 to €15,520
of which Furniture and vehicles: -€4,915
- Profit (loss) carried forward -€20,450
down €20,450 (-602.7%), from -€3,393 to -€23,843
- Other debts -€11,914
down €11,914 (-24.6%), from €48,414 to €36,500
- Trade debts -€7,341
down €7,341 (-79.4%), from €9,249 to €1,908
- Tax, wage and social debts -€6,124
down €6,124 (-86.6%), from €7,074 to €951
- Gross operating margin -€35,964
down €35,964, from €22,071 to -€13,892
- Other operating charges -€881
down €881 (-63.4%), from €1,390 to €509
- Taxes -€807
down €807 (-80.3%), from €1,005 to €198
- Depreciation +€464
up €464 (+9.5%), from €4,875 to €5,339
- Financial charges -€321
down €321 (-38.6%), from €832 to €511
From the 2022 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,405 | €63,576 | -€45,828 | -41.9% |
| Fixed assets | 21/28 | €20,859 | €15,520 | -€5,339 | -25.6% |
| Tangible fixed assets | 22/27 | €20,859 | €15,520 | -€5,339 | -25.6% |
| Plant, machinery and equipment | 23 | €779 | €355 | -€425 | -54.5% |
| Furniture and vehicles | 24 | €20,080 | €15,165 | -€4,915 | -24.5% |
| Current assets | 29/58 | €88,545 | €48,057 | -€40,489 | -45.7% |
| Amounts receivable within one year | 40/41 | €78,031 | €29,897 | -€48,135 | -61.7% |
| Trade receivables | 40 | €76,668 | €28,595 | -€48,074 | -62.7% |
| Other amounts receivable | 41 | €1,363 | €1,302 | -€61 | -4.4% |
| Cash at bank and in hand | 54/58 | €9,793 | €17,273 | +€7,479 | +76.4% |
| Deferred charges and accrued income | 490/1 | €720 | €887 | +€167 | +23.1% |
| Total equity and liabilities | 10/49 | €109,405 | €63,576 | -€45,828 | -41.9% |
| Equity | 10/15 | €44,667 | €24,217 | -€20,450 | -45.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,860 | €41,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,393 | -€23,843 | -€20,450 | -602.7% |
| Amounts payable | 17/49 | €64,738 | €39,359 | -€25,379 | -39.2% |
| Amounts payable within one year | 42/48 | €64,738 | €39,359 | -€25,379 | -39.2% |
| Trade debts | 44 | €9,249 | €1,908 | -€7,341 | -79.4% |
| Suppliers | 440/4 | €9,249 | €1,908 | -€7,341 | -79.4% |
| Taxes, remuneration and social security | 45 | €7,074 | €951 | -€6,124 | -86.6% |
| Taxes | 450/3 | €7,074 | €951 | -€6,124 | -86.6% |
| Other amounts payable | 47/48 | €48,414 | €36,500 | -€11,914 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,875 | €5,339 | +€464 | +9.5% |
| Other operating charges | 640/8 | €1,390 | €509 | -€881 | -63.4% |
| Gross operating margin | 9900 | €22,071 | -€13,892 | -€35,964 | |
| Operating profit (loss) | 9901 | €15,806 | -€19,741 | -€35,547 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.0% |
| Financial charges | 65/66B | €832 | €511 | -€321 | -38.6% |
| Recurring financial charges | 65 | €832 | €511 | -€321 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €14,976 | -€20,252 | -€35,228 | |
| Income taxes | 67/77 | €1,005 | €198 | -€807 | -80.3% |
| Profit (loss) for the period | 9904 | €13,971 | -€20,450 | -€34,421 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,971 | -€20,450 | -€34,421 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.