VIGNERGIE: 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.
VIGNERGIE
Largest movements
- Tangible fixed assets -€14,366
no longer reported in 2022 (was €14,366)
- Receivables within one year -€13,850
no longer reported in 2022 (was €13,850)
- Cash +€429
new in 2022: €429
mainly Investment in fixed assets (net) (+€14,366) and Receivables within one year (+€13,850)
- Debts within one year -€23,120
down €23,120 (-32.2%), from €71,879 to €48,759
of which Trade debts: -€13,498
- Equity -€4,667
down €4,667 (-10.7%), from -€43,663 to -€48,330
of which Profit (loss) carried forward: -€4,667
- Depreciation -€7,304
no longer reported in 2022 (was €7,304)
- Gross operating margin -€4,753
down €4,753, from €1,830 to -€2,923
- Other operating charges +€866
new in 2022: €866
- Financial charges +€601
new in 2022: €601
- Taxes -€80
down €80 (-22.5%), from €357 to €277
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 | €28,216 | €429 | -€27,787 | -98.5% |
| Fixed assets | 21/28 | €14,366 | - | -€14,366 | |
| Tangible fixed assets | 22/27 | €14,366 | - | -€14,366 | |
| Current assets | 29/58 | €13,850 | €429 | -€13,421 | -96.9% |
| Amounts receivable within one year | 40/41 | €13,850 | - | -€13,850 | |
| Cash at bank and in hand | 54/58 | - | €429 | +€429 | |
| Total equity and liabilities | 10/49 | €28,216 | €429 | -€27,787 | -98.5% |
| Equity | 10/15 | -€43,663 | -€48,330 | -€4,667 | -10.7% |
| Contributions | 10/11 | - | €12,400 | +€12,400 | |
| Profit (loss) carried forward | 14 | -€56,063 | -€60,730 | -€4,667 | -8.3% |
| Amounts payable | 17/49 | €71,879 | €48,759 | -€23,120 | -32.2% |
| Amounts payable within one year | 42/48 | €71,879 | €48,759 | -€23,120 | -32.2% |
| Trade debts | 44 | €13,498 | - | -€13,498 | |
| Taxes, remuneration and social security | 45 | - | €3,765 | +€3,765 | |
| Taxes | 450/3 | - | €3,765 | +€3,765 | |
| Other amounts payable | 47/48 | - | €44,995 | +€44,995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,304 | - | -€7,304 | |
| Other operating charges | 640/8 | - | €866 | +€866 | |
| Gross operating margin | 9900 | €1,830 | -€2,923 | -€4,753 | |
| Operating profit (loss) | 9901 | -€5,474 | -€3,789 | +€1,685 | +30.8% |
| Financial charges | 65/66B | - | €601 | +€601 | |
| Recurring financial charges | 65 | €963 | €601 | -€362 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,436 | -€4,390 | +€2,047 | +31.8% |
| Income taxes | 67/77 | €357 | €277 | -€80 | -22.5% |
| Profit (loss) for the period | 9904 | -€6,794 | -€4,667 | +€2,127 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,794 | -€4,667 | +€2,127 | +31.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.