Van de Perre - Plodphai: 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.
Van de Perre - Plodphai
Largest movements
- Receivables within one year +€243,452
up €243,452 (+93.2%), from €261,187 to €504,639
of which Trade receivables: +€238,210
- Tangible fixed assets +€14,757
up €14,757 (+51.1%), from €28,855 to €43,612
of which Land and buildings: +€20,821
- Trade debts +€272,078
up €272,078 (+131%), from €207,973 to €480,050
- Other debts -€29,108
down €29,108 (-68.1%), from €42,752 to €13,643
- Tax, wage and social debts +€24,802
up €24,802 (+51.9%), from €47,761 to €72,562
of which Remuneration and social security: +€38,035
- Profit (loss) carried forward -€21,562
down €21,562 (-56.4%), from -€38,244 to -€59,806
- Accrued charges and deferred income +€12,000
up €12,000 (+100%), from €12,000 to €24,000
- Depreciation -€11,266
down €11,266 (-39.3%), from €28,690 to €17,424
- Staff costs -€3,370
down €3,370 (-9.9%), from €34,019 to €30,649
- Other operating charges -€2,278
down €2,278 (-62.7%), from €3,636 to €1,358
- Gross operating margin +€1,736
up €1,736 (+6.6%), from €26,120 to €27,856
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.
Derived cash bridge
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 | €297,025 | €555,233 | +€258,209 | +86.9% |
| Fixed assets | 21/28 | €28,855 | €43,612 | +€14,757 | +51.1% |
| Tangible fixed assets | 22/27 | €28,855 | €43,612 | +€14,757 | +51.1% |
| Land and buildings | 22 | €1,244 | €22,065 | +€20,821 | +1,673% |
| Plant, machinery and equipment | 23 | €8,023 | €3,905 | -€4,119 | -51.3% |
| Furniture and vehicles | 24 | €14,195 | €10,233 | -€3,963 | -27.9% |
| Other tangible fixed assets | 26 | €5,392 | €7,409 | +€2,017 | +37.4% |
| Current assets | 29/58 | €268,170 | €511,622 | +€243,452 | +90.8% |
| Amounts receivable within one year | 40/41 | €261,187 | €504,639 | +€243,452 | +93.2% |
| Trade receivables | 40 | €236,191 | €474,401 | +€238,210 | +101% |
| Other amounts receivable | 41 | €24,996 | €30,237 | +€5,241 | +21.0% |
| Cash at bank and in hand | 54/58 | €6,983 | €6,983 | = | 0.0% |
| Total equity and liabilities | 10/49 | €297,025 | €555,233 | +€258,209 | +86.9% |
| Equity | 10/15 | -€33,744 | -€55,306 | -€21,562 | -63.9% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,244 | -€59,806 | -€21,562 | -56.4% |
| Amounts payable | 17/49 | €330,769 | €610,540 | +€279,771 | +84.6% |
| Amounts payable after more than one year | 17 | €12,847 | €12,847 | = | 0.0% |
| Financial debts | 170/4 | €12,847 | €12,847 | = | 0.0% |
| Amounts payable within one year | 42/48 | €305,922 | €573,693 | +€267,771 | +87.5% |
| Current portion of amounts payable after more than one year | 42 | €7,437 | €7,437 | = | 0.0% |
| Trade debts | 44 | €207,973 | €480,050 | +€272,078 | +131% |
| Suppliers | 440/4 | €207,973 | €480,050 | +€272,078 | +131% |
| Taxes, remuneration and social security | 45 | €47,761 | €72,562 | +€24,802 | +51.9% |
| Taxes | 450/3 | €13,233 | - | -€13,233 | |
| Remuneration and social security | 454/9 | €34,528 | €72,562 | +€38,035 | +110% |
| Other amounts payable | 47/48 | €42,752 | €13,643 | -€29,108 | -68.1% |
| Accrued charges and deferred income | 492/3 | €12,000 | €24,000 | +€12,000 | +100% |
| Remuneration, social security and pensions | 62 | €34,019 | €30,649 | -€3,370 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,690 | €17,424 | -€11,266 | -39.3% |
| Other operating charges | 640/8 | €3,636 | €1,358 | -€2,278 | -62.7% |
| Gross operating margin | 9900 | €26,120 | €27,856 | +€1,736 | +6.6% |
| Operating profit (loss) | 9901 | -€40,225 | -€21,575 | +€18,650 | +46.4% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Profit (loss) for the period before taxes | 9903 | -€40,225 | -€21,562 | +€18,663 | +46.4% |
| Profit (loss) for the period | 9904 | -€40,225 | -€21,562 | +€18,663 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,225 | -€21,562 | +€18,663 | +46.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.