ZAZA DELFORCHE: what changed
What changed
ZAZA DELFORCHE
filed annual accounts (NBB)
Net result for the year
€31,945
2022 · €8,574+€23,371
Equity
€77,717
2022 · €45,771+€31,945
Cash
€22,438
2022 · €14,833+€7,605
Balance sheet total
€775,950
2022 · €790,175-€14,224
Largest movements
Assets
- Tangible fixed assets -€36,992
down €36,992 (-5.7%), from €652,487 to €615,496
of which Land and buildings: -€30,455
- Receivables within one year +€15,250
up €15,250 (+41.6%), from €36,688 to €51,939
Equity and liabilities
- Trade debts -€159,117
down €159,117 (-89.3%), from €178,113 to €18,996
- Debts after one year +€100,362
up €100,362 (+18.7%), from €535,880 to €636,242
- Profit (loss) carried forward +€31,945
up €31,945 (+373%), from €8,574 to €40,520
- Accrued charges and deferred income -€14,730
down €14,730 (-96.7%), from €15,230 to €500
- Current portion of long-term debt +€14,458
up €14,458 (+115%), from €12,565 to €27,023
Income statement
- Gross operating margin +€32,191
up €32,191 (+48.6%), from €66,174 to €98,364
- Taxes +€5,536
up €5,536 (+75.6%), from €7,322 to €12,858
- Other operating charges +€3,318
up €3,318 (+282%), from €1,175 to €4,493
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.
Result 2022
€8,574
Gross operating margin
+€32,191
Depreciation
-€359
Other operating charges
-€3,318
Financial income
+€28
Financial charges
+€365
Taxes
-€5,536
Result 2023
€31,945
raises the resultlowers the result
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.
From operations
-€100,509
Investment
-€6,706
Financing
+€114,820
Cash 2022
€14,833
From operations (derived)
-€100,509
Net result for the year
+€31,945
Depreciation
+€43,698
Receivables within one year
-€15,250
Deferred charges and accrued income
+€87
Trade debts
-€159,117
Tax, wage and social debts
+€12,858
Accrued charges and deferred income
-€14,730
Investment (derived)
-€6,706
Investment in fixed assets (net)
-€6,706
Financing
+€114,820
Debts after one year
+€100,362
Current portion of long-term debt
+€14,458
Cash 2023
€22,438
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €790,175 | €775,950 | -€14,224 | -1.8% |
| Fixed assets | 21/28 | €652,487 | €615,496 | -€36,992 | -5.7% |
| Tangible fixed assets | 22/27 | €652,487 | €615,496 | -€36,992 | -5.7% |
| Land and buildings | 22 | €636,875 | €606,421 | -€30,455 | -4.8% |
| Plant, machinery and equipment | 23 | €2,344 | €8,078 | +€5,734 | +245% |
| Furniture and vehicles | 24 | €13,268 | €997 | -€12,271 | -92.5% |
| Current assets | 29/58 | €137,687 | €160,455 | +€22,767 | +16.5% |
| Amounts receivable within one year | 40/41 | €36,688 | €51,939 | +€15,250 | +41.6% |
| Other amounts receivable | 41 | €36,688 | €51,939 | +€15,250 | +41.6% |
| Cash at bank and in hand | 54/58 | €14,833 | €22,438 | +€7,605 | +51.3% |
| Deferred charges and accrued income | 490/1 | €86,166 | €86,079 | -€87 | -0.1% |
| Total equity and liabilities | 10/49 | €790,175 | €775,950 | -€14,224 | -1.8% |
| Equity | 10/15 | €45,771 | €77,717 | +€31,945 | +69.8% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €24,597 | €24,597 | = | 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% |
| Distributable reserves | 133 | €22,737 | €22,737 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,574 | €40,520 | +€31,945 | +373% |
| Amounts payable | 17/49 | €744,403 | €698,234 | -€46,170 | -6.2% |
| Amounts payable after more than one year | 17 | €535,880 | €636,242 | +€100,362 | +18.7% |
| Financial debts | 170/4 | €535,880 | €636,242 | +€100,362 | +18.7% |
| Amounts payable within one year | 42/48 | €193,293 | €61,492 | -€131,801 | -68.2% |
| Current portion of amounts payable after more than one year | 42 | €12,565 | €27,023 | +€14,458 | +115% |
| Trade debts | 44 | €178,113 | €18,996 | -€159,117 | -89.3% |
| Suppliers | 440/4 | €178,113 | €18,996 | -€159,117 | -89.3% |
| Taxes, remuneration and social security | 45 | €2,615 | €15,473 | +€12,858 | +492% |
| Taxes | 450/3 | €2,615 | €15,473 | +€12,858 | +492% |
| Accrued charges and deferred income | 492/3 | €15,230 | €500 | -€14,730 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,339 | €43,698 | +€359 | +0.8% |
| Other operating charges | 640/8 | €1,175 | €4,493 | +€3,318 | +282% |
| Gross operating margin | 9900 | €66,174 | €98,364 | +€32,191 | +48.6% |
| Operating profit (loss) | 9901 | €21,660 | €50,173 | +€28,514 | +132% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €5,763 | €5,398 | -€365 | -6.3% |
| Recurring financial charges | 65 | €5,763 | €5,398 | -€365 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €15,896 | €44,803 | +€28,907 | +182% |
| Income taxes | 67/77 | €7,322 | €12,858 | +€5,536 | +75.6% |
| Profit (loss) for the period | 9904 | €8,574 | €31,945 | +€23,371 | +273% |
| Profit (loss) for the period to be appropriated | 9905 | €8,574 | €31,945 | +€23,371 | +273% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.