CZAPRACKA: 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.
CZAPRACKA
Largest movements
- Receivables after one year +€370,000
up €370,000 (+88.2%), from €419,278 to €789,278
- Tangible fixed assets +€201,103
up €201,103 (+47.9%), from €419,766 to €620,870
of which Land and buildings: +€113,741
- Cash -€146,282
down €146,282 (-67.5%), from €216,700 to €70,419
mainly Receivables after one year (-€370,000) and Investment in fixed assets (net) (-€252,323)
- Receivables within one year -€84,188
no longer reported in 2024 (was €84,188)
- Deferred charges and accrued income +€19,589
up €19,589 (+59.4%), from €32,991 to €52,581
- Reserves +€411,634
up €411,634 (+36.8%), from €1.1m to €1.5m
of which Distributable reserves: +€411,634
- Trade debts -€78,981
down €78,981 (-75.5%), from €104,583 to €25,602
- Tax, wage and social debts +€26,145
up €26,145 (+45.4%), from €57,628 to €83,773
- Gross operating margin +€103,790
up €103,790 (+19.2%), from €541,125 to €644,915
- Taxes +€7,358
up €7,358 (+4.1%), from €178,552 to €185,910
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,300,984 | €1,660,907 | +€359,923 | +27.7% |
| Fixed assets | 21/28 | €547,527 | €748,630 | +€201,103 | +36.7% |
| Tangible fixed assets | 22/27 | €419,766 | €620,870 | +€201,103 | +47.9% |
| Land and buildings | 22 | €402,382 | €516,123 | +€113,741 | +28.3% |
| Furniture and vehicles | 24 | €17,385 | €104,747 | +€87,362 | +502.5% |
| Financial fixed assets | 28 | €127,760 | €127,760 | = | 0.0% |
| Current assets | 29/58 | €753,458 | €912,277 | +€158,819 | +21.1% |
| Amounts receivable after more than one year | 29 | €419,278 | €789,278 | +€370,000 | +88.2% |
| Other amounts receivable | 291 | €419,278 | €789,278 | +€370,000 | +88.2% |
| Amounts receivable within one year | 40/41 | €84,188 | - | -€84,188 | |
| Trade receivables | 40 | €84,188 | - | -€84,188 | |
| Current investments | 50/53 | €301 | - | -€301 | |
| Cash at bank and in hand | 54/58 | €216,700 | €70,419 | -€146,282 | -67.5% |
| Deferred charges and accrued income | 490/1 | €32,991 | €52,581 | +€19,589 | +59.4% |
| Total equity and liabilities | 10/49 | €1,300,984 | €1,660,907 | +€359,923 | +27.7% |
| Equity | 10/15 | €1,131,726 | €1,543,359 | +€411,634 | +36.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,119,326 | €1,530,959 | +€411,634 | +36.8% |
| 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 | €1,117,466 | €1,529,099 | +€411,634 | +36.8% |
| Amounts payable | 17/49 | €169,259 | €117,548 | -€51,711 | -30.6% |
| Amounts payable within one year | 42/48 | €169,259 | €117,548 | -€51,711 | -30.6% |
| Trade debts | 44 | €104,583 | €25,602 | -€78,981 | -75.5% |
| Suppliers | 440/4 | €104,583 | €25,602 | -€78,981 | -75.5% |
| Taxes, remuneration and social security | 45 | €57,628 | €83,773 | +€26,145 | +45.4% |
| Taxes | 450/3 | €57,628 | €83,773 | +€26,145 | +45.4% |
| Other amounts payable | 47/48 | €7,047 | €8,173 | +€1,125 | +16.0% |
| Remuneration, social security and pensions | 62 | - | €301 | +€301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,905 | €51,220 | +€1,315 | +2.6% |
| Other operating charges | 640/8 | €14,821 | €13,677 | -€1,144 | -7.7% |
| Gross operating margin | 9900 | €541,125 | €644,915 | +€103,790 | +19.2% |
| Operating profit (loss) | 9901 | €476,398 | €579,717 | +€103,319 | +21.7% |
| Financial income | 75/76B | €19,956 | €17,900 | -€2,056 | -10.3% |
| Recurring financial income | 75 | €19,956 | €17,900 | -€2,056 | -10.3% |
| Financial charges | 65/66B | €105 | €74 | -€32 | -30.0% |
| Recurring financial charges | 65 | €105 | €74 | -€32 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €496,249 | €597,544 | +€101,295 | +20.4% |
| Income taxes | 67/77 | €178,552 | €185,910 | +€7,358 | +4.1% |
| Profit (loss) for the period | 9904 | €317,697 | €411,634 | +€93,937 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €317,697 | €411,634 | +€93,937 | +29.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.