VAN SCANDIC: 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 SCANDIC
Largest movements
- Receivables within one year -€5,333
down €5,333 (-76.5%), from €6,971 to €1,638
of which Other amounts receivable: -€4,970
- Tangible fixed assets -€3,333
down €3,333 (-60.0%), from €5,556 to €2,222
- Cash -€2,682
down €2,682 (-84.0%), from €3,192 to €510
mainly Other debts (-€8,805) and Net result for the year (-€5,985)
- Deferred charges and accrued income -€1,500
no longer reported in 2022 (was €1,500)
- Other debts -€8,805
down €8,805 (-19.7%), from €44,740 to €35,935
- Profit (loss) carried forward -€5,985
down €5,985 (-22.0%), from -€27,209 to -€33,194
- Trade debts +€1,941
up €1,941 (+30.2%), from €6,427 to €8,368
- Purchases and services -€3,391
down €3,391 (-13.9%), from €24,379 to €20,988
- Gross operating margin +€2,016
up €2,016 (+44.8%), from -€4,504 to -€2,488
- Turnover -€1,375
down €1,375 (-6.9%), from €19,875 to €18,500
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.
Cash bridge derived
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 | €26,219 | €13,370 | -€12,849 | -49.0% |
| Fixed assets | 21/28 | €14,556 | €11,222 | -€3,333 | -22.9% |
| Tangible fixed assets | 22/27 | €5,556 | €2,222 | -€3,333 | -60.0% |
| Furniture and vehicles | 24 | €5,556 | €2,222 | -€3,333 | -60.0% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €11,663 | €2,148 | -€9,516 | -81.6% |
| Amounts receivable within one year | 40/41 | €6,971 | €1,638 | -€5,333 | -76.5% |
| Trade receivables | 40 | €1,983 | €1,620 | -€363 | -18.3% |
| Other amounts receivable | 41 | €4,988 | €18 | -€4,970 | -99.6% |
| Cash at bank and in hand | 54/58 | €3,192 | €510 | -€2,682 | -84.0% |
| Deferred charges and accrued income | 490/1 | €1,500 | - | -€1,500 | |
| Total equity and liabilities | 10/49 | €26,219 | €13,370 | -€12,849 | -49.0% |
| Equity | 10/15 | -€24,949 | -€30,934 | -€5,985 | -24.0% |
| Contributions | 10/11 | €2,260 | €2,260 | = | 0.0% |
| Contributions outside capital | 11 | €2,260 | €2,260 | = | 0.0% |
| Other | 1109/19 | €2,260 | €2,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,209 | -€33,194 | -€5,985 | -22.0% |
| Amounts payable | 17/49 | €51,168 | €44,303 | -€6,864 | -13.4% |
| Amounts payable within one year | 42/48 | €51,168 | €44,303 | -€6,864 | -13.4% |
| Trade debts | 44 | €6,427 | €8,368 | +€1,941 | +30.2% |
| Suppliers | 440/4 | €6,427 | €8,368 | +€1,941 | +30.2% |
| Other amounts payable | 47/48 | €44,740 | €35,935 | -€8,805 | -19.7% |
| Turnover | 70 | €19,875 | €18,500 | -€1,375 | -6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,379 | €20,988 | -€3,391 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,333 | €3,333 | = | 0.0% |
| Other operating charges | 640/8 | €70 | - | -€70 | |
| Non-recurring operating charges | 66A | €5,883 | - | -€5,883 | |
| Gross operating margin | 9900 | -€4,504 | -€2,488 | +€2,016 | +44.8% |
| Operating profit (loss) | 9901 | -€13,791 | -€5,822 | +€7,970 | +57.8% |
| Financial charges | 65/66B | €158 | €163 | +€6 | +3.5% |
| Recurring financial charges | 65 | €158 | €163 | +€6 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,949 | -€5,985 | +€7,964 | +57.1% |
| Profit (loss) for the period | 9904 | -€13,949 | -€5,985 | +€7,964 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,949 | -€5,985 | +€7,964 | +57.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.