ZAK-MO: 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.
ZAK-MO
Largest movements
- Cash -€8,342
down €8,342 (-77.0%), from €10,838 to €2,495
mainly Other debts (-€9,520) and Net result for the year (-€5,784)
- Other debts -€9,520
down €9,520 (-93.2%), from €10,217 to €696
- Trade debts +€6,962
new in 2023: €6,962
- Profit (loss) carried forward -€5,784
down €5,784 (-54.7%), from -€10,579 to -€16,363
- Gross operating margin -€6,745
down €6,745, from €1,239 to -€5,506
- Other operating charges -€116
down €116 (-33.2%), from €348 to €232
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 | €10,838 | €2,495 | -€8,342 | -77.0% |
| Current assets | 29/58 | €10,838 | €2,495 | -€8,342 | -77.0% |
| Cash at bank and in hand | 54/58 | €10,838 | €2,495 | -€8,342 | -77.0% |
| Total equity and liabilities | 10/49 | €10,838 | €2,495 | -€8,342 | -77.0% |
| Equity | 10/15 | €621 | -€5,163 | -€5,784 | |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,579 | -€16,363 | -€5,784 | -54.7% |
| Amounts payable | 17/49 | €10,217 | €7,658 | -€2,558 | -25.0% |
| Amounts payable within one year | 42/48 | €10,217 | €7,658 | -€2,558 | -25.0% |
| Trade debts | 44 | - | €6,962 | +€6,962 | |
| Suppliers | 440/4 | - | €6,962 | +€6,962 | |
| Other amounts payable | 47/48 | €10,217 | €696 | -€9,520 | -93.2% |
| Other operating charges | 640/8 | €348 | €232 | -€116 | -33.2% |
| Gross operating margin | 9900 | €1,239 | -€5,506 | -€6,745 | |
| Operating profit (loss) | 9901 | €891 | -€5,738 | -€6,629 | |
| Financial charges | 65/66B | €12 | €46 | +€35 | +300% |
| Recurring financial charges | 65 | €12 | €46 | +€35 | +300% |
| Profit (loss) for the period before taxes | 9903 | €880 | -€5,784 | -€6,664 | |
| Profit (loss) for the period | 9904 | €880 | -€5,784 | -€6,664 | |
| Profit (loss) for the period to be appropriated | 9905 | €880 | -€5,784 | -€6,664 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.