DAAR ZA: 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.
DAAR ZA
Largest movements
- Cash -€3,187
down €3,187 (-61.8%), from €5,157 to €1,971
mainly Trade debts (-€3,922) and Investment in fixed assets (net) (-€2,173)
- Tangible fixed assets +€1,739
new in 2023: €1,739
- Receivables within one year -€780
down €780 (-22.1%), from €3,533 to €2,753
of which Trade receivables: -€530
- Trade debts -€3,922
down €3,922 (-13.7%), from €28,547 to €24,624
- Other debts +€2,187
up €2,187 (+154.9%), from €1,412 to €3,599
- Profit (loss) carried forward -€493
down €493 (-2.0%), from -€24,268 to -€24,761
- Purchases and services -€59,268
no longer reported in 2023 (was €59,268)
- Turnover -€35,977
no longer reported in 2023 (was €35,977)
- Gross operating margin +€23,340
up €23,340, from -€23,291 to €49
- Taxes -€750
no longer reported in 2023 (was €750)
- Depreciation +€435
new in 2023: €435
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.
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.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,691 | €6,462 | -€2,228 | -25.6% |
| Fixed assets | 21/28 | - | €1,739 | +€1,739 | |
| Tangible fixed assets | 22/27 | - | €1,739 | +€1,739 | |
| Furniture and vehicles | 24 | - | €1,739 | +€1,739 | |
| Current assets | 29/58 | €8,691 | €4,724 | -€3,967 | -45.6% |
| Amounts receivable within one year | 40/41 | €3,533 | €2,753 | -€780 | -22.1% |
| Trade receivables | 40 | €2,427 | €1,897 | -€530 | -21.8% |
| Other amounts receivable | 41 | €1,106 | €856 | -€250 | -22.6% |
| Cash at bank and in hand | 54/58 | €5,157 | €1,971 | -€3,187 | -61.8% |
| Total equity and liabilities | 10/49 | €8,691 | €6,462 | -€2,228 | -25.6% |
| Equity | 10/15 | -€21,268 | -€21,761 | -€493 | -2.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,268 | -€24,761 | -€493 | -2.0% |
| Amounts payable | 17/49 | €29,959 | €28,223 | -€1,736 | -5.8% |
| Amounts payable within one year | 42/48 | €29,959 | €28,223 | -€1,736 | -5.8% |
| Trade debts | 44 | €28,547 | €24,624 | -€3,922 | -13.7% |
| Suppliers | 440/4 | €28,547 | €24,624 | -€3,922 | -13.7% |
| Other amounts payable | 47/48 | €1,412 | €3,599 | +€2,187 | +154.9% |
| Turnover | 70 | €35,977 | - | -€35,977 | |
| Goods, raw materials, services and sundry goods | 60/61 | €59,268 | - | -€59,268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €435 | +€435 | |
| Gross operating margin | 9900 | -€23,291 | €49 | +€23,340 | |
| Operating profit (loss) | 9901 | -€23,291 | -€386 | +€22,906 | +98.3% |
| Financial charges | 65/66B | €226 | €107 | -€119 | -52.7% |
| Recurring financial charges | 65 | €226 | €107 | -€119 | -52.7% |
| Profit (loss) for the period before taxes | 9903 | -€23,518 | -€493 | +€23,025 | +97.9% |
| Income taxes | 67/77 | €750 | - | -€750 | |
| Profit (loss) for the period | 9904 | -€24,268 | -€493 | +€23,775 | +98.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,268 | -€493 | +€23,775 | +98.0% |
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 4 October 2026 via checked.be.