DELNAZ: 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.
DELNAZ
Largest movements
- Deferred charges and accrued income +€776
new in 2022: €776
- Trade debts +€1,876
up €1,876 (+5,126%), from €37 to €1,913
- Short-term financial debts -€713
down €713 (-14.4%), from €4,961 to €4,248
- Other debts -€584
down €584 (-15.2%), from €3,836 to €3,253
- Profit (loss) carried forward +€132
up €132 (+1.1%), from -€11,814 to -€11,682
- Tax, wage and social debts +€64
new in 2022: €64
- Gross operating margin +€16,360
up €16,360, from -€14,179 to €2,181
- Depreciation -€1,304
no longer reported in 2022 (was €1,304)
- Other operating charges +€299
up €299 (+30.6%), from €977 to €1,276
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,421 | €4,198 | +€776 | +22.7% |
| Current assets | 29/58 | €3,421 | €4,198 | +€776 | +22.7% |
| Amounts receivable within one year | 40/41 | €3,421 | €3,421 | = | 0.0% |
| Other amounts receivable | 41 | €3,421 | €3,421 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €776 | +€776 | |
| Total equity and liabilities | 10/49 | €3,421 | €4,198 | +€776 | +22.7% |
| Equity | 10/15 | -€5,412 | -€5,280 | +€132 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €202 | €202 | = | 0.0% |
| Non-distributable reserves | 130/1 | €202 | €202 | = | 0.0% |
| Reserves not available under the articles | 1311 | €202 | €202 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,814 | -€11,682 | +€132 | +1.1% |
| Amounts payable | 17/49 | €8,834 | €9,477 | +€644 | +7.3% |
| Amounts payable within one year | 42/48 | €8,834 | €9,477 | +€644 | +7.3% |
| Financial debts | 43 | €4,961 | €4,248 | -€713 | -14.4% |
| Credit institutions | 430/8 | €4,961 | €4,248 | -€713 | -14.4% |
| Trade debts | 44 | €37 | €1,913 | +€1,876 | +5,126% |
| Suppliers | 440/4 | €37 | €1,913 | +€1,876 | +5,126% |
| Taxes, remuneration and social security | 45 | - | €64 | +€64 | |
| Taxes | 450/3 | - | €64 | +€64 | |
| Other amounts payable | 47/48 | €3,836 | €3,253 | -€584 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,304 | - | -€1,304 | |
| Other operating charges | 640/8 | €977 | €1,276 | +€299 | +30.6% |
| Gross operating margin | 9900 | -€14,179 | €2,181 | +€16,360 | |
| Operating profit (loss) | 9901 | -€16,461 | €904 | +€17,365 | |
| Financial charges | 65/66B | €792 | €772 | -€20 | -2.6% |
| Recurring financial charges | 65 | €792 | €772 | -€20 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,253 | €132 | +€17,385 | |
| Income taxes | 67/77 | €43 | - | -€43 | |
| Profit (loss) for the period | 9904 | -€17,296 | €132 | +€17,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,296 | €132 | +€17,428 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.