VERHOOGEN GALLERY: 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.
VERHOOGEN GALLERY
Largest movements
- Receivables within one year -€1,193
no longer reported in 2023 (was €1,193)
- Profit (loss) carried forward -€2,157
down €2,157 (-1.7%), from -€130,666 to -€132,823
- Trade debts +€1,121
up €1,121 (+57.2%), from €1,960 to €3,081
- Other debts -€157
down €157 (-0.2%), from €90,037 to €89,880
- Purchases and services -€5,891
no longer reported in 2023 (was €5,891)
- Gross operating margin +€4,527
up €4,527 (+79.8%), from -€5,675 to -€1,149
- Other operating charges -€3,063
no longer reported in 2023 (was €3,063)
- Depreciation -€653
no longer reported in 2023 (was €653)
- Financial charges -€65
no longer reported in 2023 (was €65)
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,193 | - | -€1,193 | |
| Current assets | 29/58 | €1,193 | - | -€1,193 | |
| Amounts receivable within one year | 40/41 | €1,193 | - | -€1,193 | |
| Other amounts receivable | 41 | €1,193 | - | -€1,193 | |
| Total equity and liabilities | 10/49 | €1,193 | - | -€1,193 | |
| Equity | 10/15 | -€90,804 | -€92,961 | -€2,157 | -2.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €21,270 | €21,270 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €19,410 | €19,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,666 | -€132,823 | -€2,157 | -1.7% |
| Amounts payable | 17/49 | €91,997 | €92,961 | +€964 | +1.0% |
| Amounts payable within one year | 42/48 | €91,997 | €92,961 | +€964 | +1.0% |
| Trade debts | 44 | €1,960 | €3,081 | +€1,121 | +57.2% |
| Suppliers | 440/4 | €1,960 | €3,081 | +€1,121 | +57.2% |
| Other amounts payable | 47/48 | €90,037 | €89,880 | -€157 | -0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,891 | - | -€5,891 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €653 | - | -€653 | |
| Other operating charges | 640/8 | €3,063 | - | -€3,063 | |
| Gross operating margin | 9900 | -€5,675 | -€1,149 | +€4,527 | +79.8% |
| Operating profit (loss) | 9901 | -€9,391 | -€1,149 | +€8,242 | +87.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €65 | - | -€65 | |
| Recurring financial charges | 65 | €65 | - | -€65 | |
| Profit (loss) for the period before taxes | 9903 | -€9,454 | -€1,149 | +€8,306 | +87.9% |
| Profit (loss) for the period | 9904 | -€9,454 | -€1,149 | +€8,306 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,454 | -€1,149 | +€8,306 | +87.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.