ZAGHET Samuel: 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.
ZAGHET Samuel
Largest movements
- Receivables within one year +€25,909
up €25,909 (+239%), from €10,834 to €36,742
- Deferred charges and accrued income -€7,680
down €7,680 (-74.7%), from €10,286 to €2,605
- Tangible fixed assets -€5,263
down €5,263 (-35.9%), from €14,678 to €9,414
of which Furniture and vehicles: -€4,214
- Intangible fixed assets -€5,000
down €5,000 (-26.7%), from €18,750 to €13,750
- Other debts +€8,130
up €8,130 (+55.0%), from €14,793 to €22,923
- Debts after one year -€6,705
down €6,705 (-30.2%), from €22,228 to €15,523
of which Financial debts: -€3,992
- Tax, wage and social debts +€2,499
up €2,499 (+108%), from €2,325 to €4,824
- Profit (loss) carried forward +€1,978
up €1,978 (+1,279%), from €155 to €2,133
- Trade debts +€1,294
up €1,294 (+26.5%), from €4,878 to €6,172
- Gross operating margin +€13,634
up €13,634 (+61.5%), from €22,162 to €35,796
- Depreciation -€2,014
down €2,014 (-20.2%), from €9,988 to €7,975
- Taxes +€1,047
up €1,047 (+66.4%), from €1,577 to €2,624
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,424 | €67,907 | +€7,483 | +12.4% |
| Fixed assets | 21/28 | €36,028 | €25,764 | -€10,263 | -28.5% |
| Intangible fixed assets | 21 | €18,750 | €13,750 | -€5,000 | -26.7% |
| Tangible fixed assets | 22/27 | €14,678 | €9,414 | -€5,263 | -35.9% |
| Furniture and vehicles | 24 | €8,797 | €4,583 | -€4,214 | -47.9% |
| Other tangible fixed assets | 26 | €5,881 | €4,831 | -€1,050 | -17.8% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €24,396 | €42,142 | +€17,746 | +72.7% |
| Amounts receivable within one year | 40/41 | €10,834 | €36,742 | +€25,909 | +239% |
| Trade receivables | 40 | €10,834 | €36,742 | +€25,909 | +239% |
| Cash at bank and in hand | 54/58 | €3,277 | €2,795 | -€482 | -14.7% |
| Deferred charges and accrued income | 490/1 | €10,286 | €2,605 | -€7,680 | -74.7% |
| Total equity and liabilities | 10/49 | €60,424 | €67,907 | +€7,483 | +12.4% |
| Equity | 10/15 | €12,251 | €14,229 | +€1,978 | +16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €5,896 | €5,896 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,276 | €5,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155 | €2,133 | +€1,978 | +1,279% |
| Amounts payable | 17/49 | €48,173 | €53,678 | +€5,505 | +11.4% |
| Amounts payable after more than one year | 17 | €22,228 | €15,523 | -€6,705 | -30.2% |
| Financial debts | 170/4 | €12,792 | €8,799 | -€3,992 | -31.2% |
| Other amounts payable | 178/9 | €9,436 | €6,723 | -€2,713 | -28.7% |
| Amounts payable within one year | 42/48 | €25,945 | €37,912 | +€11,966 | +46.1% |
| Current portion of amounts payable after more than one year | 42 | €3,949 | €3,992 | +€43 | +1.1% |
| Trade debts | 44 | €4,878 | €6,172 | +€1,294 | +26.5% |
| Suppliers | 440/4 | €4,878 | €6,172 | +€1,294 | +26.5% |
| Taxes, remuneration and social security | 45 | €2,325 | €4,824 | +€2,499 | +108% |
| Taxes | 450/3 | €2,325 | €4,824 | +€2,499 | +108% |
| Other amounts payable | 47/48 | €14,793 | €22,923 | +€8,130 | +55.0% |
| Accrued charges and deferred income | 492/3 | - | €244 | +€244 | |
| Non-recurring operating income | 76A | - | €511 | +€511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,988 | €7,975 | -€2,014 | -20.2% |
| Other operating charges | 640/8 | €2,336 | €2,644 | +€308 | +13.2% |
| Gross operating margin | 9900 | €22,162 | €35,796 | +€13,634 | +61.5% |
| Operating profit (loss) | 9901 | €9,838 | €25,177 | +€15,339 | +156% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €646 | €575 | -€71 | -11.1% |
| Recurring financial charges | 65 | €646 | €575 | -€71 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €9,217 | €24,602 | +€15,386 | +167% |
| Income taxes | 67/77 | €1,577 | €2,624 | +€1,047 | +66.4% |
| Profit (loss) for the period | 9904 | €7,639 | €21,978 | +€14,339 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €7,639 | €21,978 | +€14,339 | +188% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.