SHIRAZ: 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.
SHIRAZ
Largest movements
- Stocks and contracts +€2,073
up €2,073 (+15.2%), from €13,646 to €15,719
- Receivables within one year -€1,702
down €1,702 (-61.9%), from €2,751 to €1,049
of which Trade receivables: -€1,903
- Intangible fixed assets -€500
no longer reported in 2023 (was €500)
- Tangible fixed assets -€302
down €302 (-19.9%), from €1,516 to €1,214
- Deferred charges and accrued income +€259
new in 2023: €259
- Other debts -€4,201
down €4,201 (-13.0%), from €32,407 to €28,206
- Profit (loss) carried forward +€1,371
up €1,371 (+3.5%), from -€39,365 to -€37,994
- Trade debts +€1,318
up €1,318 (+61.7%), from €2,137 to €3,456
- Tax, wage and social debts +€978
up €978 (+1,168%), from €84 to €1,062
- Short-term financial debts +€226
up €226 (+2.5%), from €9,127 to €9,353
- Gross operating margin +€18,461
up €18,461, from -€11,803 to €6,658
- Other operating charges -€552
down €552 (-23.1%), from €2,390 to €1,838
- Financial charges +€236
up €236 (+9.8%), from €2,411 to €2,647
- Depreciation -€198
down €198 (-19.8%), from €1,000 to €802
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 | €20,350 | €20,042 | -€308 | -1.5% |
| Fixed assets | 21/28 | €3,166 | €2,364 | -€802 | -25.3% |
| Intangible fixed assets | 21 | €500 | - | -€500 | |
| Tangible fixed assets | 22/27 | €1,516 | €1,214 | -€302 | -19.9% |
| Plant, machinery and equipment | 23 | €1,516 | €1,214 | -€302 | -19.9% |
| Financial fixed assets | 28 | €1,150 | €1,150 | = | 0.0% |
| Current assets | 29/58 | €17,184 | €17,678 | +€494 | +2.9% |
| Stocks and contracts in progress | 3 | €13,646 | €15,719 | +€2,073 | +15.2% |
| Stocks | 30/36 | €13,646 | €15,719 | +€2,073 | +15.2% |
| Amounts receivable within one year | 40/41 | €2,751 | €1,049 | -€1,702 | -61.9% |
| Trade receivables | 40 | €1,903 | - | -€1,903 | |
| Other amounts receivable | 41 | €848 | €1,049 | +€201 | +23.7% |
| Cash at bank and in hand | 54/58 | €787 | €651 | -€136 | -17.3% |
| Deferred charges and accrued income | 490/1 | - | €259 | +€259 | |
| Total equity and liabilities | 10/49 | €20,350 | €20,042 | -€308 | -1.5% |
| Equity | 10/15 | -€23,405 | -€22,034 | +€1,371 | +5.9% |
| Contributions | 10/11 | €14,100 | €14,100 | = | 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 | -€39,365 | -€37,994 | +€1,371 | +3.5% |
| Amounts payable | 17/49 | €43,755 | €42,076 | -€1,679 | -3.8% |
| Amounts payable within one year | 42/48 | €43,755 | €42,076 | -€1,679 | -3.8% |
| Financial debts | 43 | €9,127 | €9,353 | +€226 | +2.5% |
| Credit institutions | 430/8 | €9,127 | €9,353 | +€226 | +2.5% |
| Trade debts | 44 | €2,137 | €3,456 | +€1,318 | +61.7% |
| Suppliers | 440/4 | €2,137 | €3,456 | +€1,318 | +61.7% |
| Taxes, remuneration and social security | 45 | €84 | €1,062 | +€978 | +1,168% |
| Taxes | 450/3 | €84 | €1,062 | +€978 | +1,168% |
| Other amounts payable | 47/48 | €32,407 | €28,206 | -€4,201 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €802 | -€198 | -19.8% |
| Other operating charges | 640/8 | €2,390 | €1,838 | -€552 | -23.1% |
| Gross operating margin | 9900 | -€11,803 | €6,658 | +€18,461 | |
| Operating profit (loss) | 9901 | -€15,194 | €4,018 | +€19,211 | |
| Financial charges | 65/66B | €2,411 | €2,647 | +€236 | +9.8% |
| Recurring financial charges | 65 | €2,411 | €2,647 | +€236 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,604 | €1,371 | +€18,975 | |
| Profit (loss) for the period | 9904 | -€17,604 | €1,371 | +€18,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,604 | €1,371 | +€18,975 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.