VOKLA: 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.
What changed
VOKLA
NACE 46.170, Agents in the wholesale of food, beverages and tobacco
financial year 2022 against 2023filed annual accounts (NBB)
Net result for the year
-€521,903
2022 · €19,950-€541,853
Equity
€666,751
2022 · €1.2m-€521,903
Cash
€2,931
2022 · €2,562+€369
Balance sheet total
€4.4m
2022 · €4.5m-€168,328
Largest movements
Assets
- Stocks and contracts -€446,611
down €446,611 (-94.7%), from €471,424 to €24,813
- Receivables within one year +€331,421
up €331,421 (+10.5%), from €3.2m to €3.5m
of which Trade receivables: +€217,395
Equity and liabilities
- Profit (loss) carried forward -€521,903
down €521,903 (-44.7%), from €1.2m to €646,291
- Trade debts +€420,795
up €420,795 (+18.7%), from €2.3m to €2.7m
of which Suppliers: +€324,056
- Tax, wage and social debts -€212,213
down €212,213 (-52.9%), from €401,355 to €189,142
- Other debts +€186,587
up €186,587 (+41.0%), from €454,551 to €641,138
Income statement
- Gross operating margin -€454,528
down €454,528, from €129,201 to -€325,326
- Other operating charges +€115,375
new in 2023: €115,375
- Staff costs -€30,518
no longer reported in 2023 (was €30,518)
- Financial charges +€11,094
up €11,094 (+30.9%), from €35,914 to €47,008
- Taxes -€8,210
no longer reported in 2023 (was €8,210)
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.
Result 2022
€19,950
Gross operating margin
-€454,528
Staff costs
+€30,518
Depreciation
-€1,418
Write-downs
+€8,166
Other operating charges
-€115,375
Financial income
-€6,332
Financial charges
-€11,094
Taxes
+€8,210
Result 2023
-€521,903
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.
From operations
+€26,558
Investment
+€14,483
Financing
-€40,672
Cash 2022
€2,562
From operations (derived)
+€26,558
Net result for the year
-€521,903
Depreciation
+€36,239
Stocks and contracts
+€446,611
Receivables within one year
-€331,421
Deferred charges and accrued income
+€2,786
Trade debts
+€420,795
Tax, wage and social debts
-€212,213
Other debts
+€186,587
Accrued charges and deferred income
-€923
Investment (derived)
+€14,483
Investment in fixed assets (net)
+€14,483
Financing
-€40,672
Debts after one year
-€27,724
Current portion of long-term debt
-€16,659
Short-term financial debts
+€3,711
Cash 2023
€2,931
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,545,240 | €4,376,911 | -€168,328 | -3.7% |
| Fixed assets | 21/28 | €461,242 | €410,521 | -€50,722 | -11.0% |
| Intangible fixed assets | 21 | €28,153 | €20,864 | -€7,289 | -25.9% |
| Tangible fixed assets | 22/27 | €111,508 | €82,558 | -€28,950 | -26.0% |
| Plant, machinery and equipment | 23 | €30,237 | €22,097 | -€8,140 | -26.9% |
| Furniture and vehicles | 24 | €58,251 | €41,124 | -€17,128 | -29.4% |
| Other tangible fixed assets | 26 | €23,019 | €19,337 | -€3,682 | -16.0% |
| Financial fixed assets | 28 | €321,582 | €307,099 | -€14,483 | -4.5% |
| Current assets | 29/58 | €4,083,998 | €3,966,391 | -€117,607 | -2.9% |
| Amounts receivable after more than one year | 29 | €439,000 | €439,000 | = | 0.0% |
| Other amounts receivable | 291 | €439,000 | €439,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €471,424 | €24,813 | -€446,611 | -94.7% |
| Stocks | 30/36 | €471,424 | €24,813 | -€446,611 | -94.7% |
| Amounts receivable within one year | 40/41 | €3,166,699 | €3,498,120 | +€331,421 | +10.5% |
| Trade receivables | 40 | €2,193,436 | €2,410,831 | +€217,395 | +9.9% |
| Other amounts receivable | 41 | €973,263 | €1,087,289 | +€114,026 | +11.7% |
| Cash at bank and in hand | 54/58 | €2,562 | €2,931 | +€369 | +14.4% |
| Deferred charges and accrued income | 490/1 | €4,312 | €1,527 | -€2,786 | -64.6% |
| Total equity and liabilities | 10/49 | €4,545,240 | €4,376,911 | -€168,328 | -3.7% |
| Equity | 10/15 | €1,188,654 | €666,751 | -€521,903 | -43.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €1,168,194 | €646,291 | -€521,903 | -44.7% |
| Amounts payable | 17/49 | €3,356,586 | €3,710,160 | +€353,574 | +10.5% |
| Amounts payable after more than one year | 17 | €49,347 | €21,623 | -€27,724 | -56.2% |
| Financial debts | 170/4 | €49,347 | €21,623 | -€27,724 | -56.2% |
| Amounts payable within one year | 42/48 | €3,306,316 | €3,688,537 | +€382,221 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €194,383 | €177,724 | -€16,659 | -8.6% |
| Financial debts | 43 | - | €3,711 | +€3,711 | |
| Credit institutions | 430/8 | - | €3,711 | +€3,711 | |
| Trade debts | 44 | €2,256,027 | €2,676,823 | +€420,795 | +18.7% |
| Suppliers | 440/4 | €2,256,027 | €2,580,083 | +€324,056 | +14.4% |
| Bills of exchange payable | 441 | - | €96,740 | +€96,740 | |
| Taxes, remuneration and social security | 45 | €401,355 | €189,142 | -€212,213 | -52.9% |
| Taxes | 450/3 | €401,355 | €189,142 | -€212,213 | -52.9% |
| Other amounts payable | 47/48 | €454,551 | €641,138 | +€186,587 | +41.0% |
| Accrued charges and deferred income | 492/3 | €923 | - | -€923 | |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Remuneration, social security and pensions | 62 | €30,518 | - | -€30,518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,821 | €36,239 | +€1,418 | +4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,166 | - | -€8,166 | |
| Other operating charges | 640/8 | - | €115,375 | +€115,375 | |
| Gross operating margin | 9900 | €129,201 | -€325,326 | -€454,528 | |
| Operating profit (loss) | 9901 | €55,696 | -€476,940 | -€532,636 | |
| Financial income | 75/76B | €8,378 | €2,045 | -€6,332 | -75.6% |
| Recurring financial income | 75 | €8,378 | €2,045 | -€6,332 | -75.6% |
| Financial charges | 65/66B | €35,914 | €47,008 | +€11,094 | +30.9% |
| Recurring financial charges | 65 | €35,914 | €47,008 | +€11,094 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €28,160 | -€521,903 | -€550,063 | |
| Income taxes | 67/77 | €8,210 | - | -€8,210 | |
| Profit (loss) for the period | 9904 | €19,950 | -€521,903 | -€541,853 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,950 | -€521,903 | -€541,853 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.