TheWhisky.be: 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.
TheWhisky.be
Largest movements
- Receivables within one year -€5,715
down €5,715 (-73.6%), from €7,761 to €2,046
- Stocks and contracts +€5,589
up €5,589 (+29.3%), from €19,073 to €24,662
- Intangible fixed assets -€3,816
down €3,816 (-46.3%), from €8,235 to €4,418
- Cash -€2,434
down €2,434 (-9.9%), from €24,668 to €22,234
mainly Net result for the year (-€10,049) and Stocks and contracts (-€5,589)
- Equity -€10,049
down €10,049 (-50.4%), from €19,927 to €9,878
of which Profit (loss) carried forward: -€10,049
- Debts within one year +€3,673
up €3,673 (+9.2%), from €39,808 to €43,481
of which Other debts: +€40,936
- Gross operating margin +€1,795
up €1,795 (+26.4%), from -€6,807 to -€5,013
- Financial charges +€1,220
new in 2022: €1,220
- Depreciation +€601
up €601 (+18.7%), from €3,215 to €3,816
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 | €59,736 | €53,360 | -€6,376 | -10.7% |
| Fixed assets | 21/28 | €8,235 | €4,418 | -€3,816 | -46.3% |
| Intangible fixed assets | 21 | €8,235 | €4,418 | -€3,816 | -46.3% |
| Current assets | 29/58 | €51,501 | €48,941 | -€2,560 | -5.0% |
| Stocks and contracts in progress | 3 | €19,073 | €24,662 | +€5,589 | +29.3% |
| Stocks | 30/36 | - | €24,662 | +€24,662 | |
| Amounts receivable within one year | 40/41 | €7,761 | €2,046 | -€5,715 | -73.6% |
| Trade receivables | 40 | - | €1,137 | +€1,137 | |
| Other amounts receivable | 41 | - | €909 | +€909 | |
| Cash at bank and in hand | 54/58 | €24,668 | €22,234 | -€2,434 | -9.9% |
| Total equity and liabilities | 10/49 | €59,736 | €53,360 | -€6,376 | -10.7% |
| Equity | 10/15 | €19,927 | €9,878 | -€10,049 | -50.4% |
| Contributions | 10/11 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | -€10,073 | -€20,122 | -€10,049 | -99.8% |
| Amounts payable | 17/49 | €39,808 | €43,481 | +€3,673 | +9.2% |
| Amounts payable within one year | 42/48 | €39,808 | €43,481 | +€3,673 | +9.2% |
| Trade debts | 44 | €582 | €2,275 | +€1,693 | +291% |
| Suppliers | 440/4 | - | €2,275 | +€2,275 | |
| Taxes, remuneration and social security | 45 | - | €270 | +€270 | |
| Taxes | 450/3 | - | €270 | +€270 | |
| Other amounts payable | 47/48 | - | €40,936 | +€40,936 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,215 | €3,816 | +€601 | +18.7% |
| Gross operating margin | 9900 | -€6,807 | -€5,013 | +€1,795 | +26.4% |
| Operating profit (loss) | 9901 | -€10,073 | -€8,829 | +€1,244 | +12.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €1,220 | +€1,220 | |
| Recurring financial charges | 65 | €0 | €1,220 | +€1,220 | +12,201,500% |
| Profit (loss) for the period before taxes | 9903 | -€10,073 | -€10,049 | +€24 | +0.2% |
| Profit (loss) for the period | 9904 | -€10,073 | -€10,049 | +€24 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,073 | -€10,049 | +€24 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.