VAN HECKE EN PARTNER: what changed
VAN HECKE EN PARTNER
Largest movements
- Cash -€44,471
no longer reported in 2023 (was €44,471)
mainly Current investments (-€36,988) and Net result for the year (-€6,968)
- Current investments +€36,988
up €36,988 (+62,692%), from €59 to €37,047
- Receivables within one year -€972
down €972 (-68.5%), from €1,419 to €447
- Tangible fixed assets -€764
down €764 (-69.9%), from €1,093 to €329
of which Furniture and vehicles: -€600
- Profit (loss) carried forward -€6,968
down €6,968, from €3,770 to -€3,198
- Tax, wage and social debts -€1,050
no longer reported in 2023 (was €1,050)
- Trade debts -€867
no longer reported in 2023 (was €867)
- Gross operating margin -€13,436
down €13,436, from €8,109 to -€5,327
- Turnover -€13,417
down €13,417 (-55.2%), from €24,294 to €10,877
- Taxes -€1,051
no longer reported in 2023 (was €1,051)
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,328 | €38,443 | -€8,885 | -18.8% |
| Fixed assets | 21/28 | €1,093 | €329 | -€764 | -69.9% |
| Tangible fixed assets | 22/27 | €1,093 | €329 | -€764 | -69.9% |
| Plant, machinery and equipment | 23 | €493 | €329 | -€164 | -33.3% |
| Furniture and vehicles | 24 | €600 | - | -€600 | |
| Current assets | 29/58 | €46,235 | €38,114 | -€8,121 | -17.6% |
| Stocks and contracts in progress | 3 | €286 | €620 | +€334 | +117% |
| Stocks | 30/36 | €286 | €620 | +€334 | +117% |
| Amounts receivable within one year | 40/41 | €1,419 | €447 | -€972 | -68.5% |
| Other amounts receivable | 41 | €1,419 | €447 | -€972 | -68.5% |
| Current investments | 50/53 | €59 | €37,047 | +€36,988 | +62,692% |
| Cash at bank and in hand | 54/58 | €44,471 | - | -€44,471 | |
| Total equity and liabilities | 10/49 | €47,328 | €38,443 | -€8,885 | -18.8% |
| Equity | 10/15 | €45,411 | €38,443 | -€6,968 | -15.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €23,049 | €23,049 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €23,049 | €21,189 | -€1,860 | -8.1% |
| Profit (loss) carried forward | 14 | €3,770 | -€3,198 | -€6,968 | |
| Amounts payable | 17/49 | €1,917 | - | -€1,917 | |
| Amounts payable within one year | 42/48 | €1,917 | - | -€1,917 | |
| Trade debts | 44 | €867 | - | -€867 | |
| Suppliers | 440/4 | €867 | - | -€867 | |
| Taxes, remuneration and social security | 45 | €1,050 | - | -€1,050 | |
| Taxes | 450/3 | €1,050 | - | -€1,050 | |
| Turnover | 70 | €24,294 | €10,877 | -€13,417 | -55.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,185 | €16,204 | +€19 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €764 | €764 | = | 0.0% |
| Other operating charges | 640/8 | €768 | €810 | +€42 | +5.5% |
| Gross operating margin | 9900 | €8,109 | -€5,327 | -€13,436 | |
| Operating profit (loss) | 9901 | €6,577 | -€6,901 | -€13,478 | |
| Financial charges | 65/66B | €72 | €67 | -€5 | -6.9% |
| Recurring financial charges | 65 | €72 | €67 | -€5 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €6,505 | -€6,968 | -€13,473 | |
| Income taxes | 67/77 | €1,051 | - | -€1,051 | |
| Profit (loss) for the period | 9904 | €5,454 | -€6,968 | -€12,422 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,454 | -€6,968 | -€12,422 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.