Van Stappen - Asselman: what changed
What changed
Van Stappen - Asselman
NACE 47.221, Retail sale of meat and meat products, excluding game and poultry
filed annual accounts (NBB)
Net result for the year
€13,569
2021 · -€10,614+€24,183
Equity
€152,874
2021 · €139,306+€13,569
Cash
€79,067
2021 · €62,045+€17,022
Balance sheet total
€227,742
2021 · €228,460-€718
Largest movements
Assets
- Tangible fixed assets -€19,751
down €19,751 (-12.8%), from €154,710 to €134,959
- Cash +€17,022
up €17,022 (+27.4%), from €62,045 to €79,067
mainly Depreciation (+€20,929) and Net result for the year (+€13,569)
- Deferred charges and accrued income +€3,961
new in 2022: €3,961
Equity and liabilities
- Debts after one year -€18,167
down €18,167 (-43.1%), from €42,185 to €24,018
- Reserves +€13,569
up €13,569 (+17.8%), from €76,306 to €89,875
of which Distributable reserves: +€13,569
- Tax, wage and social debts +€3,621
up €3,621 (+31.2%), from €11,597 to €15,218
of which Remuneration and social security: +€3,543
Income statement
- Gross operating margin +€14,168
up €14,168 (+28.1%), from €50,331 to €64,499
- Financial charges -€3,402
down €3,402 (-46.0%), from €7,393 to €3,992
- Taxes +€2,546
up €2,546 (+71.5%), from €3,559 to €6,105
- Staff costs -€1,868
down €1,868 (-9.4%), from €19,878 to €18,010
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2021
-€10,614
Gross operating margin
+€14,168
Staff costs
+€1,868
Depreciation
+€565
Other operating charges
-€115
Other operating items
+€6,843
Financial income
-€2
Financial charges
+€3,402
Taxes
-€2,546
Result 2022
€13,569
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€35,334
Investment
-€1,178
Financing
-€17,133
Cash 2021
€62,045
From operations (derived)
+€35,334
Net result for the year
+€13,569
Depreciation
+€20,929
Receivables within one year
+€1,951
Deferred charges and accrued income
-€3,961
Trade debts
-€1,567
Tax, wage and social debts
+€3,621
Other debts
+€793
Investment (derived)
-€1,178
Investment in fixed assets (net)
-€1,178
Financing
-€17,133
Debts after one year
-€18,167
Current portion of long-term debt
+€1,034
Cash 2022
€79,067
brings cash intakes cash out
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,460 | €227,742 | -€718 | -0.3% |
| Fixed assets | 21/28 | €154,839 | €135,088 | -€19,751 | -12.8% |
| Tangible fixed assets | 22/27 | €154,710 | €134,959 | -€19,751 | -12.8% |
| Land and buildings | 22 | €83,287 | €74,208 | -€9,079 | -10.9% |
| Plant, machinery and equipment | 23 | €15,582 | €13,622 | -€1,960 | -12.6% |
| Furniture and vehicles | 24 | €15,790 | €11,529 | -€4,262 | -27.0% |
| Leasing and similar rights | 25 | €40,050 | €35,600 | -€4,450 | -11.1% |
| Financial fixed assets | 28 | €130 | €129 | -€1 | -0.4% |
| Current assets | 29/58 | €73,621 | €92,654 | +€19,033 | +25.9% |
| Stocks and contracts in progress | 3 | €4,546 | €4,546 | = | 0.0% |
| Stocks | 30/36 | €4,546 | €4,546 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,031 | €5,080 | -€1,951 | -27.8% |
| Trade receivables | 40 | €164 | - | -€164 | |
| Other amounts receivable | 41 | €6,866 | €5,080 | -€1,787 | -26.0% |
| Cash at bank and in hand | 54/58 | €62,045 | €79,067 | +€17,022 | +27.4% |
| Deferred charges and accrued income | 490/1 | - | €3,961 | +€3,961 | |
| Total equity and liabilities | 10/49 | €228,460 | €227,742 | -€718 | -0.3% |
| Equity | 10/15 | €139,306 | €152,874 | +€13,569 | +9.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | - | -€25,000 | |
| Issued capital | 100 | €25,000 | - | -€25,000 | |
| Reserves | 13 | €76,306 | €89,875 | +€13,569 | +17.8% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Legal reserve | 130 | €2,500 | - | -€2,500 | |
| Reserves not available under the articles | 1311 | - | €2,500 | +€2,500 | |
| Distributable reserves | 133 | €73,806 | €87,375 | +€13,569 | +18.4% |
| Profit (loss) carried forward | 14 | €37,999 | €37,999 | = | 0.0% |
| Amounts payable | 17/49 | €89,155 | €74,868 | -€14,287 | -16.0% |
| Amounts payable after more than one year | 17 | €42,185 | €24,018 | -€18,167 | -43.1% |
| Financial debts | 170/4 | €42,185 | €24,018 | -€18,167 | -43.1% |
| Amounts payable within one year | 42/48 | €46,970 | €50,850 | +€3,881 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €17,133 | €18,167 | +€1,034 | +6.0% |
| Trade debts | 44 | €12,759 | €11,191 | -€1,567 | -12.3% |
| Suppliers | 440/4 | €12,759 | €11,191 | -€1,567 | -12.3% |
| Taxes, remuneration and social security | 45 | €11,597 | €15,218 | +€3,621 | +31.2% |
| Taxes | 450/3 | €9,468 | €9,546 | +€78 | +0.8% |
| Remuneration and social security | 454/9 | €2,130 | €5,672 | +€3,543 | +166% |
| Other amounts payable | 47/48 | €5,481 | €6,273 | +€793 | +14.5% |
| Non-recurring operating income | 76A | - | €8,865 | +€8,865 | |
| Remuneration, social security and pensions | 62 | €19,878 | €18,010 | -€1,868 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,494 | €20,929 | -€565 | -2.6% |
| Other operating charges | 640/8 | €1,779 | €1,894 | +€115 | +6.5% |
| Non-recurring operating charges | 66A | €6,843 | - | -€6,843 | |
| Gross operating margin | 9900 | €50,331 | €64,499 | +€14,168 | +28.1% |
| Operating profit (loss) | 9901 | €337 | €23,666 | +€23,329 | +6,926% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €7,393 | €3,992 | -€3,402 | -46.0% |
| Recurring financial charges | 65 | €7,393 | €3,992 | -€3,402 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,055 | €19,674 | +€26,728 | |
| Income taxes | 67/77 | €3,559 | €6,105 | +€2,546 | +71.5% |
| Profit (loss) for the period | 9904 | -€10,614 | €13,569 | +€24,183 | |
| Transfer from tax-exempt reserves | 789 | €21,230 | - | -€21,230 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,616 | €13,569 | +€2,953 | +27.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.