ZACAR: what changed
Two fiscal 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.
ZACAR
Largest movements
- Tangible fixed assets -€5,579
down €5,579 (-26.7%), from €20,919 to €15,341
- Receivables within one year +€2,022
up €2,022 (+303.7%), from €666 to €2,687
of which Trade receivables: +€1,889
- Cash -€1,910
down €1,910 (-8.9%), from €21,556 to €19,646
mainly Other debts (-€5,113) and Trade debts (-€2,693)
- Other debts -€5,113
down €5,113 (-51.1%), from €10,000 to €4,888
- Tax, wage and social debts +€3,603
up €3,603 (+104.6%), from €3,444 to €7,046
of which Taxes: +€3,926
- Trade debts -€2,693
down €2,693 (-69.8%), from €3,855 to €1,162
- Profit (loss) carried forward -€1,167
down €1,167 (-5.2%), from €22,531 to €21,364
- Staff costs -€12,162
no longer reported in 2023 (was €12,162)
- Financial income -€11,731
down €11,731 (-98.5%), from €11,907 to €176
of which Non-recurring financial income: -€11,907
- Gross operating margin -€5,288
down €5,288 (-47.6%), from €11,102 to €5,813
- Depreciation +€4,184
up €4,184 (+300.0%), from €1,395 to €5,579
- Taxes -€1,214
no longer reported in 2023 (was €1,214)
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.
Cash bridge derived
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 | €44,431 | €38,964 | -€5,467 | -12.3% |
| Formation expenses | 20 | €1,040 | €1,040 | = | 0.0% |
| Fixed assets | 21/28 | €21,169 | €15,591 | -€5,579 | -26.4% |
| Tangible fixed assets | 22/27 | €20,919 | €15,341 | -€5,579 | -26.7% |
| Furniture and vehicles | 24 | €20,919 | €15,341 | -€5,579 | -26.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €22,222 | €22,334 | +€112 | +0.5% |
| Amounts receivable within one year | 40/41 | €666 | €2,687 | +€2,022 | +303.7% |
| Trade receivables | 40 | - | €1,889 | +€1,889 | |
| Other amounts receivable | 41 | €666 | €799 | +€133 | +20.0% |
| Cash at bank and in hand | 54/58 | €21,556 | €19,646 | -€1,910 | -8.9% |
| Total equity and liabilities | 10/49 | €44,431 | €38,964 | -€5,467 | -12.3% |
| Equity | 10/15 | €27,036 | €25,869 | -€1,167 | -4.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | - | -€4,000 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €14,600 | - | -€14,600 | |
| Outside capital | 11 | - | €4,000 | +€4,000 | |
| Other | 1109/19 | - | €4,000 | +€4,000 | |
| Reserves | 13 | €505 | €505 | = | 0.0% |
| Non-distributable reserves | 130/1 | €505 | - | -€505 | |
| Legal reserve | 130 | €505 | - | -€505 | |
| Distributable reserves | 133 | - | €505 | +€505 | |
| Profit (loss) carried forward | 14 | €22,531 | €21,364 | -€1,167 | -5.2% |
| Amounts payable | 17/49 | €17,395 | €13,096 | -€4,300 | -24.7% |
| Amounts payable within one year | 42/48 | €17,299 | €13,096 | -€4,203 | -24.3% |
| Trade debts | 44 | €3,855 | €1,162 | -€2,693 | -69.8% |
| Suppliers | 440/4 | €3,855 | €1,162 | -€2,693 | -69.8% |
| Taxes, remuneration and social security | 45 | €3,444 | €7,046 | +€3,603 | +104.6% |
| Taxes | 450/3 | €2,625 | €6,552 | +€3,926 | +149.5% |
| Remuneration and social security | 454/9 | €818 | €494 | -€324 | -39.6% |
| Other amounts payable | 47/48 | €10,000 | €4,888 | -€5,113 | -51.1% |
| Accrued charges and deferred income | 492/3 | €97 | - | -€97 | |
| Remuneration, social security and pensions | 62 | €12,162 | - | -€12,162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,395 | €5,579 | +€4,184 | +300.0% |
| Other operating charges | 640/8 | €1,017 | €1,362 | +€345 | +33.9% |
| Gross operating margin | 9900 | €11,102 | €5,813 | -€5,288 | -47.6% |
| Operating profit (loss) | 9901 | -€3,472 | -€1,127 | +€2,345 | +67.5% |
| Financial income | 75/76B | €11,907 | €176 | -€11,731 | -98.5% |
| Recurring financial income | 75 | €11,907 | €176 | -€11,731 | -98.5% |
| Non-recurring financial income | 76B | €11,907 | - | -€11,907 | |
| Financial charges | 65/66B | €140 | €216 | +€76 | +54.4% |
| Recurring financial charges | 65 | €140 | €216 | +€76 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €8,295 | -€1,167 | -€9,462 | |
| Income taxes | 67/77 | €1,214 | - | -€1,214 | |
| Profit (loss) for the period | 9904 | €7,081 | -€1,167 | -€8,248 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,081 | -€1,167 | -€8,248 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.