NAZ FOOD: what changed
NAZ FOOD
Largest movements
- Stocks and contracts +€15,150
up €15,150 (+32.4%), from €46,693 to €61,843
- Receivables within one year +€7,212
up €7,212 (+24.4%), from €29,614 to €36,826
of which Trade receivables: +€13,154
- Trade debts +€31,728
up €31,728 (+338%), from €9,389 to €41,117
- Profit (loss) carried forward -€15,319
down €15,319 (-60.9%), from €25,134 to €9,815
- Tax, wage and social debts +€5,543
up €5,543 (+163%), from €3,407 to €8,949
of which Taxes: +€5,178
- Gross operating margin -€6,097
down €6,097 (-80.1%), from €7,610 to €1,514
- Financial income -€1,317
down €1,317 (-98.9%), from €1,331 to €15
- Taxes -€364
down €364 (-68.9%), from €528 to €164
- Other operating charges -€270
down €270 (-26.3%), from €1,030 to €760
- Staff costs -€258
down €258 (-2.0%), from €12,862 to €12,603
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 | €86,526 | €109,206 | +€22,680 | +26.2% |
| Fixed assets | 21/28 | €10,210 | €10,210 | = | 0.0% |
| Financial fixed assets | 28 | €10,210 | €10,210 | = | 0.0% |
| Current assets | 29/58 | €76,316 | €98,996 | +€22,680 | +29.7% |
| Stocks and contracts in progress | 3 | €46,693 | €61,843 | +€15,150 | +32.4% |
| Stocks | 30/36 | €46,693 | €61,843 | +€15,150 | +32.4% |
| Amounts receivable within one year | 40/41 | €29,614 | €36,826 | +€7,212 | +24.4% |
| Trade receivables | 40 | €23,319 | €36,473 | +€13,154 | +56.4% |
| Other amounts receivable | 41 | €6,294 | €352 | -€5,942 | -94.4% |
| Cash at bank and in hand | 54/58 | €10 | €328 | +€318 | +3,089% |
| Total equity and liabilities | 10/49 | €86,526 | €109,206 | +€22,680 | +26.2% |
| Equity | 10/15 | €39,394 | €24,075 | -€15,319 | -38.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,134 | €9,815 | -€15,319 | -60.9% |
| Amounts payable | 17/49 | €47,133 | €85,131 | +€37,998 | +80.6% |
| Amounts payable within one year | 42/48 | €47,133 | €85,131 | +€37,998 | +80.6% |
| Financial debts | 43 | €34,337 | €35,065 | +€728 | +2.1% |
| Credit institutions | 430/8 | €34,337 | €35,065 | +€728 | +2.1% |
| Trade debts | 44 | €9,389 | €41,117 | +€31,728 | +338% |
| Suppliers | 440/4 | €9,389 | €41,117 | +€31,728 | +338% |
| Taxes, remuneration and social security | 45 | €3,407 | €8,949 | +€5,543 | +163% |
| Taxes | 450/3 | €2,770 | €7,948 | +€5,178 | +187% |
| Remuneration and social security | 454/9 | €637 | €1,001 | +€365 | +57.3% |
| Non-recurring operating income | 76A | - | €12,500 | +€12,500 | |
| Remuneration, social security and pensions | 62 | €12,862 | €12,603 | -€258 | -2.0% |
| Other operating charges | 640/8 | €1,030 | €760 | -€270 | -26.3% |
| Gross operating margin | 9900 | €7,610 | €1,514 | -€6,097 | -80.1% |
| Operating profit (loss) | 9901 | -€6,282 | -€11,850 | -€5,568 | -88.6% |
| Financial income | 75/76B | €1,331 | €15 | -€1,317 | -98.9% |
| Recurring financial income | 75 | €1,331 | €15 | -€1,317 | -98.9% |
| Financial charges | 65/66B | €3,539 | €3,319 | -€220 | -6.2% |
| Recurring financial charges | 65 | €3,539 | €3,319 | -€220 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,490 | -€15,154 | -€6,664 | -78.5% |
| Income taxes | 67/77 | €528 | €164 | -€364 | -68.9% |
| Profit (loss) for the period | 9904 | -€9,018 | -€15,319 | -€6,301 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,018 | -€15,319 | -€6,301 | -69.9% |
Next steps
Calculation and sources
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 5 November 2026 via checked.be.