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WALDECK: 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.

What changed

WALDECK

BE 0806.172.245
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
fiscal year 2022 against 2023filed annual accounts (NBB)
Net result for the year
€3,690
2022 · €5,137-€1,447
Equity
€26,082
2022 · €22,392+€3,690
Cash
-
2022 · €3,092-€3,092
Balance sheet total
€53,267
2022 · €55,699-€2,432

Largest movements

2022 to 2023
Assets
  • Receivables within one year +€4,804

    up €4,804 (+19.3%), from €24,861 to €29,665

  • Tangible fixed assets -€3,519

    down €3,519 (-56.7%), from €6,210 to €2,691

    of which Plant, machinery and equipment: -€3,348

  • Cash -€3,092

    no longer reported in 2023 (was €3,092)

    mainly Trade debts (-€10,221) and Receivables within one year (-€4,804)

  • Stocks and contracts -€625

    down €625 (-3.3%), from €18,946 to €18,321

Equity and liabilities
  • Trade debts -€10,221

    down €10,221 (-48.0%), from €21,298 to €11,077

  • Profit (loss) carried forward +€3,690

    up €3,690 (+191.0%), from €1,932 to €5,622

  • Tax, wage and social debts +€2,026

    up €2,026 (+16.9%), from €12,009 to €14,035

  • Accrued charges and deferred income +€1,216

    new in 2023: €1,216

  • Short-term financial debts +€857

    new in 2023: €857

Income statement
  • Taxes +€681

    up €681 (+45.4%), from €1,500 to €2,181

  • Other operating charges +€651

    up €651 (+155.5%), from €419 to €1,070

  • Gross operating margin -€241

    down €241 (-2.1%), from €11,446 to €11,205

  • Financial income +€135

    up €135 (+22513.3%), from €1 to €136

  • Financial charges +€133

    up €133 (+17.8%), from €748 to €881

From the 2022 result to the 2023 result

effect on the 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 €5,137
Gross operating margin -€241
Depreciation +€125
Other operating charges -€651
Financial income +€135
Financial charges -€133
Taxes -€681
Result 2023 €3,690

Cash bridge derived

cash 2022 to 2023

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 -€3,949
Investment €0
Financing +€857
Cash 2022 €3,092
Net result for the year +€3,690
Depreciation +€3,519
Stocks and contracts +€625
Receivables within one year -€4,804
Trade debts -€10,221
Tax, wage and social debts +€2,026
Accrued charges and deferred income +€1,216
Short-term financial debts +€857
Cash 2023 €0
Every line side by side 43 lines
Line Code 2022 2023 Change %
Total assets 20/58 €55,699 €53,267 -€2,432 -4.4%
Fixed assets 21/28 €8,790 €5,271 -€3,519 -40.0%
Tangible fixed assets 22/27 €6,210 €2,691 -€3,519 -56.7%
Plant, machinery and equipment 23 €6,038 €2,691 -€3,348 -55.4%
Furniture and vehicles 24 €171 - -€171
Financial fixed assets 28 €2,580 €2,580 = 0.0%
Current assets 29/58 €46,909 €47,996 +€1,087 +2.3%
Stocks and contracts in progress 3 €18,946 €18,321 -€625 -3.3%
Stocks 30/36 €18,946 €18,321 -€625 -3.3%
Amounts receivable within one year 40/41 €24,861 €29,665 +€4,804 +19.3%
Other amounts receivable 41 €24,861 €29,665 +€4,804 +19.3%
Cash at bank and in hand 54/58 €3,092 - -€3,092
Deferred charges and accrued income 490/1 €10 €10 = 0.0%
Total equity and liabilities 10/49 €55,699 €53,267 -€2,432 -4.4%
Equity 10/15 €22,392 €26,082 +€3,690 +16.5%
Contributions 10/11 €18,600 €18,600 = 0.0%
Outside capital 11 €18,600 €18,600 = 0.0%
Other 1109/19 €18,600 €18,600 = 0.0%
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 €1,932 €5,622 +€3,690 +191.0%
Amounts payable 17/49 €33,307 €27,185 -€6,122 -18.4%
Amounts payable within one year 42/48 €33,307 €25,969 -€7,338 -22.0%
Financial debts 43 - €857 +€857
Credit institutions 430/8 - €857 +€857
Trade debts 44 €21,298 €11,077 -€10,221 -48.0%
Suppliers 440/4 €21,298 €11,077 -€10,221 -48.0%
Taxes, remuneration and social security 45 €12,009 €14,035 +€2,026 +16.9%
Taxes 450/3 €12,009 €14,035 +€2,026 +16.9%
Accrued charges and deferred income 492/3 - €1,216 +€1,216
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,644 €3,519 -€125 -3.4%
Other operating charges 640/8 €419 €1,070 +€651 +155.5%
Gross operating margin 9900 €11,446 €11,205 -€241 -2.1%
Operating profit (loss) 9901 €7,384 €6,616 -€768 -10.4%
Financial income 75/76B €1 €136 +€135 +22513.3%
Recurring financial income 75 €1 €136 +€135 +22513.3%
Financial charges 65/66B €748 €881 +€133 +17.8%
Recurring financial charges 65 €748 €881 +€133 +17.8%
Profit (loss) for the period before taxes 9903 €6,637 €5,871 -€766 -11.5%
Income taxes 67/77 €1,500 €2,181 +€681 +45.4%
Profit (loss) for the period 9904 €5,137 €3,690 -€1,447 -28.2%
Profit (loss) for the period to be appropriated 9905 €5,137 €3,690 -€1,447 -28.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.