VOLTAIRE & PARTNERS: 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.
VOLTAIRE & PARTNERS
Largest movements
- Tangible fixed assets -€21,301
down €21,301 (-3.5%), from €600,412 to €579,111
- Profit (loss) carried forward -€26,105
down €26,105 (-8.6%), from -€302,421 to -€328,526
- Gross operating margin +€5,192
up €5,192 (+54.7%), from -€9,486 to -€4,294
- Other operating charges -€2,340
down €2,340 (-82.1%), from €2,849 to €509
- Financial charges -€665
no longer reported in 2023 (was €665)
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.
Derived cash bridge
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 | €613,153 | €592,435 | -€20,718 | -3.4% |
| Fixed assets | 21/28 | €600,412 | €579,111 | -€21,301 | -3.5% |
| Tangible fixed assets | 22/27 | €600,412 | €579,111 | -€21,301 | -3.5% |
| Land and buildings | 22 | €600,412 | €579,111 | -€21,301 | -3.5% |
| Current assets | 29/58 | €12,741 | €13,325 | +€584 | +4.6% |
| Amounts receivable within one year | 40/41 | €12,411 | €12,968 | +€557 | +4.5% |
| Trade receivables | 40 | €10,078 | €12,968 | +€2,890 | +28.7% |
| Other amounts receivable | 41 | €2,333 | - | -€2,333 | |
| Cash at bank and in hand | 54/58 | €35 | €61 | +€27 | +77.2% |
| Deferred charges and accrued income | 490/1 | €295 | €295 | = | 0.0% |
| Total equity and liabilities | 10/49 | €613,153 | €592,435 | -€20,718 | -3.4% |
| Equity | 10/15 | €209,579 | €183,474 | -€26,105 | -12.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €450,000 | €450,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€302,421 | -€328,526 | -€26,105 | -8.6% |
| Amounts payable | 17/49 | €403,574 | €408,962 | +€5,387 | +1.3% |
| Amounts payable after more than one year | 17 | €402,670 | €402,670 | = | 0.0% |
| Financial debts | 170/4 | €402,670 | €402,670 | = | 0.0% |
| Amounts payable within one year | 42/48 | €904 | €6,291 | +€5,387 | +596% |
| Trade debts | 44 | €904 | €4,256 | +€3,352 | +371% |
| Suppliers | 440/4 | €904 | €4,256 | +€3,352 | +371% |
| Other amounts payable | 47/48 | - | €2,035 | +€2,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,301 | €21,301 | = | 0.0% |
| Other operating charges | 640/8 | €2,849 | €509 | -€2,340 | -82.1% |
| Gross operating margin | 9900 | -€9,486 | -€4,294 | +€5,192 | +54.7% |
| Operating profit (loss) | 9901 | -€33,637 | -€26,105 | +€7,532 | +22.4% |
| Financial charges | 65/66B | €665 | - | -€665 | |
| Recurring financial charges | 65 | €665 | - | -€665 | |
| Profit (loss) for the period before taxes | 9903 | -€34,302 | -€26,105 | +€8,197 | +23.9% |
| Profit (loss) for the period | 9904 | -€34,302 | -€26,105 | +€8,197 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,302 | -€26,105 | +€8,197 | +23.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.