VERONIQUE MAGHUIN MANAGEMENT & CONSULTANCY: what changed
VERONIQUE MAGHUIN MANAGEMENT & CONSULTANCY
Largest movements
- Cash -€5,386
down €5,386 (-32.8%), from €16,431 to €11,045
mainly Net result for the year (-€5,208) and Receivables within one year (-€482)
- Receivables within one year +€482
up €482 (+9.8%), from €4,917 to €5,399
- Profit (loss) carried forward -€5,208
down €5,208 (-25.8%), from €20,156 to €14,948
- Gross operating margin +€2,733
up €2,733 (+45.6%), from -€5,998 to -€3,265
- Financial charges -€740
down €740 (-87.6%), from €845 to €104
- Other operating charges +€573
up €573 (+32.1%), from €1,787 to €2,361
- Financial income -€80
down €80 (-13.3%), from €603 to €522
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 | €46,749 | €41,862 | -€4,887 | -10.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €46,749 | €41,862 | -€4,887 | -10.5% |
| Amounts receivable after more than one year | 29 | €25,400 | €25,400 | = | 0.0% |
| Other amounts receivable | 291 | €25,400 | €25,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,917 | €5,399 | +€482 | +9.8% |
| Other amounts receivable | 41 | €4,917 | €5,399 | +€482 | +9.8% |
| Cash at bank and in hand | 54/58 | €16,431 | €11,045 | -€5,386 | -32.8% |
| Deferred charges and accrued income | 490/1 | - | €17 | +€17 | |
| Total equity and liabilities | 10/49 | €46,749 | €41,862 | -€4,887 | -10.5% |
| Equity | 10/15 | €32,777 | €27,569 | -€5,208 | -15.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,621 | €2,621 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €761 | €761 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,156 | €14,948 | -€5,208 | -25.8% |
| Amounts payable | 17/49 | €13,972 | €14,293 | +€321 | +2.3% |
| Amounts payable within one year | 42/48 | €13,972 | €14,293 | +€321 | +2.3% |
| Trade debts | 44 | €13,972 | €14,293 | +€321 | +2.3% |
| Suppliers | 440/4 | €13,972 | €14,293 | +€321 | +2.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,787 | €2,361 | +€573 | +32.1% |
| Gross operating margin | 9900 | -€5,998 | -€3,265 | +€2,733 | +45.6% |
| Operating profit (loss) | 9901 | -€7,785 | -€5,626 | +€2,159 | +27.7% |
| Financial income | 75/76B | €603 | €522 | -€80 | -13.3% |
| Recurring financial income | 75 | €603 | €522 | -€80 | -13.3% |
| Financial charges | 65/66B | €845 | €104 | -€740 | -87.6% |
| Recurring financial charges | 65 | €845 | €104 | -€740 | -87.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,027 | -€5,208 | +€2,819 | +35.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,027 | -€5,208 | +€2,819 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,027 | -€5,208 | +€2,819 | +35.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.