GROEN & ZORG: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
GROEN & ZORG
Largest movements
- Deferred charges and accrued income -€10,517
down €10,517 (-99.5%), from €10,567 to €50
- Receivables within one year +€6,990
up €6,990 (+1,342%), from €521 to €7,511
- Cash +€975
new in 2023: €975
mainly Deferred charges and accrued income (+€10,517) and Net result for the year (+€7,801)
- Tangible fixed assets -€483
down €483 (-50.0%), from €966 to €483
- Short-term financial debts -€9,087
no longer reported in 2023 (was €9,087)
- Profit (loss) carried forward +€7,801
up €7,801 (+45.0%), from -€17,341 to -€9,540
- Trade debts -€4,076
down €4,076 (-31.3%), from €13,030 to €8,954
- Tax, wage and social debts +€2,136
up €2,136 (+467%), from €457 to €2,593
- Other debts +€192
new in 2023: €192
- Gross operating margin +€20,972
up €20,972, from -€8,556 to €12,416
- Financial charges +€1,641
up €1,641 (+91.7%), from €1,788 to €3,429
- Other operating charges -€634
down €634 (-69.4%), from €914 to €280
- Taxes +€402
up €402 (+172%), from €233 to €635
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,054 | €9,019 | -€3,035 | -25.2% |
| Fixed assets | 21/28 | €966 | €483 | -€483 | -50.0% |
| Tangible fixed assets | 22/27 | €966 | €483 | -€483 | -50.0% |
| Plant, machinery and equipment | 23 | €966 | €483 | -€483 | -50.0% |
| Current assets | 29/58 | €11,088 | €8,536 | -€2,552 | -23.0% |
| Amounts receivable within one year | 40/41 | €521 | €7,511 | +€6,990 | +1,342% |
| Other amounts receivable | 41 | €521 | €7,511 | +€6,990 | +1,342% |
| Cash at bank and in hand | 54/58 | - | €975 | +€975 | |
| Deferred charges and accrued income | 490/1 | €10,567 | €50 | -€10,517 | -99.5% |
| Total equity and liabilities | 10/49 | €12,054 | €9,019 | -€3,035 | -25.2% |
| Equity | 10/15 | -€10,521 | -€2,720 | +€7,801 | +74.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | - | -€620 | |
| Reserves not available under the articles | 1311 | €620 | - | -€620 | |
| Distributable reserves | 133 | - | €620 | +€620 | |
| Profit (loss) carried forward | 14 | -€17,341 | -€9,540 | +€7,801 | +45.0% |
| Amounts payable | 17/49 | €22,575 | €11,739 | -€10,835 | -48.0% |
| Amounts payable within one year | 42/48 | €22,575 | €11,739 | -€10,835 | -48.0% |
| Financial debts | 43 | €9,087 | - | -€9,087 | |
| Credit institutions | 430/8 | €9,087 | - | -€9,087 | |
| Trade debts | 44 | €13,030 | €8,954 | -€4,076 | -31.3% |
| Suppliers | 440/4 | €13,030 | €8,954 | -€4,076 | -31.3% |
| Taxes, remuneration and social security | 45 | €457 | €2,593 | +€2,136 | +467% |
| Taxes | 450/3 | €457 | €2,593 | +€2,136 | +467% |
| Other amounts payable | 47/48 | - | €192 | +€192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €483 | €483 | = | 0.0% |
| Other operating charges | 640/8 | €914 | €280 | -€634 | -69.4% |
| Gross operating margin | 9900 | -€8,556 | €12,416 | +€20,972 | |
| Operating profit (loss) | 9901 | -€9,953 | €11,652 | +€21,606 | |
| Financial income | 75/76B | €205 | €212 | +€7 | +3.3% |
| Recurring financial income | 75 | €205 | €212 | +€7 | +3.3% |
| Financial charges | 65/66B | €1,788 | €3,429 | +€1,641 | +91.7% |
| Recurring financial charges | 65 | €1,788 | €3,429 | +€1,641 | +91.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,536 | €8,436 | +€19,972 | |
| Income taxes | 67/77 | €233 | €635 | +€402 | +172% |
| Profit (loss) for the period | 9904 | -€11,769 | €7,801 | +€19,570 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,769 | €7,801 | +€19,570 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.