VANACKER JERRY: what changed
Two fiscal 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.
VANACKER JERRY
Largest movements
- Cash -€49,987
down €49,987 (-25.8%), from €194,086 to €144,100
mainly Other debts (-€43,235) and Deferred charges and accrued income (-€12,413)
- Deferred charges and accrued income +€12,413
up €12,413 (+430.0%), from €2,887 to €15,300
- Other debts -€43,235
down €43,235 (-64.5%), from €67,002 to €23,767
- Reserves +€5,000
up €5,000 (+4.6%), from €107,900 to €112,900
of which Distributable reserves: +€5,000
- Gross operating margin -€5,805
down €5,805 (-23.8%), from €24,408 to €18,604
- Financial charges +€1,869
up €1,869 (+82.8%), from €2,257 to €4,127
- Taxes -€664
new in 2023: -€664
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.
Cash bridge derived
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 | €203,429 | €163,916 | -€39,514 | -19.4% |
| Fixed assets | 21/28 | €2,120 | €1,438 | -€681 | -32.1% |
| Tangible fixed assets | 22/27 | €2,120 | €1,438 | -€681 | -32.1% |
| Plant, machinery and equipment | 23 | €558 | €350 | -€208 | -37.3% |
| Furniture and vehicles | 24 | €1,562 | €1,088 | -€473 | -30.3% |
| Current assets | 29/58 | €201,309 | €162,477 | -€38,832 | -19.3% |
| Amounts receivable within one year | 40/41 | €4,336 | €3,077 | -€1,259 | -29.0% |
| Trade receivables | 40 | €4,243 | €2,984 | -€1,259 | -29.7% |
| Other amounts receivable | 41 | €94 | €94 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €194,086 | €144,100 | -€49,987 | -25.8% |
| Deferred charges and accrued income | 490/1 | €2,887 | €15,300 | +€12,413 | +430.0% |
| Total equity and liabilities | 10/49 | €203,429 | €163,916 | -€39,514 | -19.4% |
| Equity | 10/15 | €127,080 | €132,772 | +€5,692 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,900 | €112,900 | +€5,000 | +4.6% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €95,000 | +€5,000 | +5.6% |
| Profit (loss) carried forward | 14 | €580 | €1,272 | +€692 | +119.4% |
| Amounts payable | 17/49 | €76,350 | €31,144 | -€45,206 | -59.2% |
| Amounts payable within one year | 42/48 | €74,355 | €29,075 | -€45,280 | -60.9% |
| Trade debts | 44 | €4,015 | €2,122 | -€1,892 | -47.1% |
| Suppliers | 440/4 | €4,015 | €2,122 | -€1,892 | -47.1% |
| Taxes, remuneration and social security | 45 | €3,338 | €3,186 | -€152 | -4.6% |
| Taxes | 450/3 | €3,338 | €3,186 | -€152 | -4.6% |
| Other amounts payable | 47/48 | €67,002 | €23,767 | -€43,235 | -64.5% |
| Accrued charges and deferred income | 492/3 | €1,995 | €2,068 | +€74 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €840 | €681 | -€158 | -18.9% |
| Other operating charges | 640/8 | €816 | €767 | -€49 | -6.0% |
| Gross operating margin | 9900 | €24,408 | €18,604 | -€5,805 | -23.8% |
| Operating profit (loss) | 9901 | €22,752 | €17,155 | -€5,597 | -24.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,257 | €4,127 | +€1,869 | +82.8% |
| Recurring financial charges | 65 | €2,257 | €4,127 | +€1,869 | +82.8% |
| Profit (loss) for the period before taxes | 9903 | €20,495 | €13,029 | -€7,466 | -36.4% |
| Income taxes | 67/77 | - | -€664 | -€664 | |
| Profit (loss) for the period | 9904 | €20,495 | €13,692 | -€6,803 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,495 | €13,692 | -€6,803 | -33.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.