DENIZ GIDA: 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.
DENIZ GIDA
Largest movements
- Receivables within one year -€41,777
no longer reported in 2023 (was €41,777)
- Deferred charges and accrued income -€2,926
no longer reported in 2023 (was €2,926)
- Cash +€1,644
up €1,644 (+661%), from €249 to €1,892
mainly Receivables within one year (+€41,777) and Deferred charges and accrued income (+€2,926)
- Tangible fixed assets -€1,080
no longer reported in 2023 (was €1,080)
- Profit (loss) carried forward -€13,565
down €13,565 (-202%), from -€6,713 to -€20,278
- Trade debts -€13,009
down €13,009 (-90.9%), from €14,306 to €1,297
- Tax, wage and social debts -€12,405
down €12,405 (-94.1%), from €13,187 to €782
of which Taxes: -€12,400
- Other debts -€4,883
down €4,883 (-77.1%), from €6,334 to €1,451
- Purchases and services -€132,286
no longer reported in 2023 (was €132,286)
- Gross operating margin -€43,671
down €43,671, from €34,478 to -€9,194
- Depreciation +€1,080
new in 2023: €1,080
- Other operating charges +€465
up €465 (+62.3%), from €746 to €1,211
- Financial charges +€368
up €368 (+21.5%), from €1,712 to €2,080
of which Financial charges: +€430
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 | €47,732 | €3,592 | -€44,140 | -92.5% |
| Fixed assets | 21/28 | €2,780 | €1,700 | -€1,080 | -38.8% |
| Tangible fixed assets | 22/27 | €1,080 | - | -€1,080 | |
| Furniture and vehicles | 24 | €1,080 | - | -€1,080 | |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €44,952 | €1,892 | -€43,060 | -95.8% |
| Amounts receivable within one year | 40/41 | €41,777 | - | -€41,777 | |
| Other amounts receivable | 41 | €41,777 | - | -€41,777 | |
| Cash at bank and in hand | 54/58 | €249 | €1,892 | +€1,644 | +661% |
| Deferred charges and accrued income | 490/1 | €2,926 | - | -€2,926 | |
| Total equity and liabilities | 10/49 | €47,732 | €3,592 | -€44,140 | -92.5% |
| Equity | 10/15 | €8,987 | -€4,578 | -€13,565 | |
| Contributions | 10/11 | €15,700 | €15,700 | = | 0.0% |
| Capital | 10 | €15,700 | €15,700 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €2,900 | €2,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,713 | -€20,278 | -€13,565 | -202% |
| Amounts payable | 17/49 | €38,745 | €8,170 | -€30,575 | -78.9% |
| Amounts payable within one year | 42/48 | €38,745 | €8,170 | -€30,575 | -78.9% |
| Financial debts | 43 | €4,919 | €4,641 | -€278 | -5.6% |
| Credit institutions | 430/8 | €4,919 | €4,641 | -€278 | -5.6% |
| Trade debts | 44 | €14,306 | €1,297 | -€13,009 | -90.9% |
| Suppliers | 440/4 | €14,306 | €1,297 | -€13,009 | -90.9% |
| Taxes, remuneration and social security | 45 | €13,187 | €782 | -€12,405 | -94.1% |
| Taxes | 450/3 | €13,182 | €782 | -€12,400 | -94.1% |
| Remuneration and social security | 454/9 | €5 | - | -€5 | |
| Other amounts payable | 47/48 | €6,334 | €1,451 | -€4,883 | -77.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €132,286 | - | -€132,286 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,080 | +€1,080 | |
| Other operating charges | 640/8 | €746 | €1,211 | +€465 | +62.3% |
| Gross operating margin | 9900 | €34,478 | -€9,194 | -€43,671 | |
| Operating profit (loss) | 9901 | €33,731 | -€11,485 | -€45,216 | |
| Financial charges | 65/66B | €1,712 | €2,080 | +€368 | +21.5% |
| Recurring financial charges | 65 | €1,650 | €2,080 | +€430 | +26.0% |
| Non-recurring financial charges | 66B | €62 | - | -€62 | |
| Profit (loss) for the period before taxes | 9903 | €32,019 | -€13,565 | -€45,584 | |
| Profit (loss) for the period | 9904 | €32,019 | -€13,565 | -€45,584 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,019 | -€13,565 | -€45,584 |
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 23 October 2026 via checked.be.