Hamid Ziane: what changed
Hamid Ziane
Largest movements
- Cash -€32,316
down €32,316 (-46.7%), from €69,270 to €36,955
mainly Net result for the year (-€23,394) and Trade debts (-€6,393)
- Deferred charges and accrued income -€3,248
no longer reported in 2022 (was €3,248)
- Receivables within one year -€846
down €846 (-76.4%), from €1,108 to €262
- Profit (loss) carried forward -€23,394
down €23,394 (-33.6%), from -€69,588 to -€92,983
- Trade debts -€6,393
down €6,393 (-89.0%), from €7,186 to €792
- Tax, wage and social debts -€4,865
no longer reported in 2022 (was €4,865)
- Other debts -€2,294
down €2,294 (-11.0%), from €20,817 to €18,524
- Purchases and services -€19,560
down €19,560 (-45.6%), from €42,897 to €23,337
- Gross operating margin +€9,238
up €9,238 (+29.1%), from -€31,740 to -€22,501
- Taxes -€4,825
no longer reported in 2022 (was €4,825)
Change in the result, 2021 to 2022
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 2021 and 2022 balance sheets and the 2022 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 | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,889 | €37,943 | -€36,946 | -49.3% |
| Fixed assets | 21/28 | €1,264 | €727 | -€537 | -42.5% |
| Tangible fixed assets | 22/27 | €1,264 | €727 | -€537 | -42.5% |
| Furniture and vehicles | 24 | €1,264 | €727 | -€537 | -42.5% |
| Current assets | 29/58 | €73,626 | €37,217 | -€36,409 | -49.5% |
| Amounts receivable within one year | 40/41 | €1,108 | €262 | -€846 | -76.4% |
| Other amounts receivable | 41 | €1,108 | €262 | -€846 | -76.4% |
| Cash at bank and in hand | 54/58 | €69,270 | €36,955 | -€32,316 | -46.7% |
| Deferred charges and accrued income | 490/1 | €3,248 | - | -€3,248 | |
| Total equity and liabilities | 10/49 | €74,889 | €37,943 | -€36,946 | -49.3% |
| Equity | 10/15 | €42,022 | €18,627 | -€23,394 | -55.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €111,510 | €111,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,450 | €18,450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,450 | €18,450 | = | 0.0% |
| Distributable reserves | 133 | €93,060 | €93,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,588 | -€92,983 | -€23,394 | -33.6% |
| Amounts payable | 17/49 | €32,868 | €19,316 | -€13,552 | -41.2% |
| Amounts payable within one year | 42/48 | €32,868 | €19,316 | -€13,552 | -41.2% |
| Trade debts | 44 | €7,186 | €792 | -€6,393 | -89.0% |
| Suppliers | 440/4 | €7,186 | €792 | -€6,393 | -89.0% |
| Taxes, remuneration and social security | 45 | €4,865 | - | -€4,865 | |
| Taxes | 450/3 | €4,865 | - | -€4,865 | |
| Other amounts payable | 47/48 | €20,817 | €18,524 | -€2,294 | -11.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €42,897 | €23,337 | -€19,560 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €537 | €537 | = | 0.0% |
| Other operating charges | 640/8 | €308 | €299 | -€9 | -2.9% |
| Gross operating margin | 9900 | -€31,740 | -€22,501 | +€9,238 | +29.1% |
| Operating profit (loss) | 9901 | -€32,584 | -€23,337 | +€9,247 | +28.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €313 | €57 | -€256 | -81.7% |
| Recurring financial charges | 65 | €313 | €57 | -€256 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | -€32,898 | -€23,394 | +€9,503 | +28.9% |
| Income taxes | 67/77 | €4,825 | - | -€4,825 | |
| Profit (loss) for the period | 9904 | -€37,723 | -€23,394 | +€14,329 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,723 | -€23,394 | +€14,329 | +38.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.