Stéphane Bouss: 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.
Stéphane Bouss
Largest movements
- Cash -€21,728
down €21,728 (-76.7%), from €28,345 to €6,617
mainly Net result for the year (-€55,343)
- Stocks and contracts -€15,320
down €15,320 (-9.0%), from €169,677 to €154,358
- Receivables within one year -€4,290
down €4,290 (-21.5%), from €19,948 to €15,658
- Profit (loss) carried forward -€55,343
down €55,343 (-39.4%), from -€140,591 to -€195,934
- Debts within one year +€14,005
up €14,005 (+4.0%), from €352,228 to €366,233
- Turnover -€59,839
down €59,839 (-24.6%), from €242,828 to €182,990
- Gross operating margin -€41,758
down €41,758 (-49.8%), from €83,862 to €42,103
From the 2018 result to the 2019 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 2018 and 2019 balance sheets and the 2019 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,532 | €177,194 | -€41,338 | -18.9% |
| Fixed assets | 21/28 | €561 | €561 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €561 | €561 | = | 0.0% |
| Current assets | 29/58 | €217,971 | €176,633 | -€41,338 | -19.0% |
| Stocks and contracts in progress | 3 | €169,677 | €154,358 | -€15,320 | -9.0% |
| Amounts receivable within one year | 40/41 | €19,948 | €15,658 | -€4,290 | -21.5% |
| Cash at bank and in hand | 54/58 | €28,345 | €6,617 | -€21,728 | -76.7% |
| Total equity and liabilities | 10/49 | €218,532 | €177,194 | -€41,338 | -18.9% |
| Equity | 10/15 | -€133,696 | -€189,039 | -€55,343 | -41.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €695 | €695 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,591 | -€195,934 | -€55,343 | -39.4% |
| Amounts payable | 17/49 | €352,228 | €366,233 | +€14,005 | +4.0% |
| Amounts payable within one year | 42/48 | €352,228 | €366,233 | +€14,005 | +4.0% |
| Trade debts | 44 | €111,181 | €131,299 | +€20,118 | +18.1% |
| Turnover | 70 | €242,828 | €182,990 | -€59,839 | -24.6% |
| Gross operating margin | 9900 | €83,862 | €42,103 | -€41,758 | -49.8% |
| Operating profit (loss) | 9901 | -€14,527 | -€55,625 | -€41,098 | -283% |
| Recurring financial income | 75 | €60 | €0 | -€60 | -100% |
| Recurring financial charges | 65 | €493 | €782 | +€290 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,075 | -€55,343 | -€41,267 | -293% |
| Profit (loss) for the period | 9904 | -€14,075 | -€55,343 | -€41,267 | -293% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,075 | -€55,343 | -€41,267 | -293% |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.