ZEKERSLAGEN: 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.
ZEKERSLAGEN
Largest movements
- Tangible fixed assets -€5,412
down €5,412 (-40.0%), from €13,524 to €8,112
of which Land and buildings: -€8,100
- Receivables within one year -€3,300
down €3,300 (-51.9%), from €6,356 to €3,056
of which Trade receivables: -€3,300
- Financial fixed assets +€2,400
new in 2023: €2,400
- Cash -€1,803
down €1,803 (-52.6%), from €3,430 to €1,626
mainly Other debts (-€7,665) and Investment in fixed assets (net) (-€2,400)
- Deferred charges and accrued income -€836
no longer reported in 2023 (was €836)
- Other debts -€7,665
down €7,665 (-40.7%), from €18,818 to €11,153
- Trade debts -€1,109
no longer reported in 2023 (was €1,109)
- Profit (loss) carried forward -€1,065
down €1,065 (-6.1%), from -€17,507 to -€18,571
- Tax, wage and social debts +€888
up €888 (+31.4%), from €2,827 to €3,714
of which Taxes: +€738
- Financial charges -€7,647
down €7,647 (-97.0%), from €7,883 to €236
- Gross operating margin -€3,634
down €3,634 (-42.0%), from €8,644 to €5,010
- Other operating charges -€1,949
down €1,949 (-84.9%), from €2,297 to €348
- Taxes -€330
down €330 (-80.7%), from €409 to €79
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 | €24,146 | €15,195 | -€8,951 | -37.1% |
| Fixed assets | 21/28 | €13,524 | €10,512 | -€3,012 | -22.3% |
| Tangible fixed assets | 22/27 | €13,524 | €8,112 | -€5,412 | -40.0% |
| Land and buildings | 22 | €8,100 | - | -€8,100 | |
| Furniture and vehicles | 24 | €5,424 | €2,712 | -€2,712 | -50.0% |
| Other tangible fixed assets | 26 | - | €5,400 | +€5,400 | |
| Financial fixed assets | 28 | - | €2,400 | +€2,400 | |
| Current assets | 29/58 | €10,622 | €4,683 | -€5,939 | -55.9% |
| Amounts receivable within one year | 40/41 | €6,356 | €3,056 | -€3,300 | -51.9% |
| Trade receivables | 40 | €6,341 | €3,041 | -€3,300 | -52.0% |
| Other amounts receivable | 41 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,430 | €1,626 | -€1,803 | -52.6% |
| Deferred charges and accrued income | 490/1 | €836 | - | -€836 | |
| Total equity and liabilities | 10/49 | €24,146 | €15,195 | -€8,951 | -37.1% |
| Equity | 10/15 | €1,392 | €327 | -€1,065 | -76.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €299 | €299 | = | 0.0% |
| Non-distributable reserves | 130/1 | €299 | €299 | = | 0.0% |
| Reserves not available under the articles | 1311 | €299 | €299 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,507 | -€18,571 | -€1,065 | -6.1% |
| Amounts payable | 17/49 | €22,754 | €14,867 | -€7,886 | -34.7% |
| Amounts payable within one year | 42/48 | €22,754 | €14,867 | -€7,886 | -34.7% |
| Trade debts | 44 | €1,109 | - | -€1,109 | |
| Suppliers | 440/4 | €1,109 | - | -€1,109 | |
| Taxes, remuneration and social security | 45 | €2,827 | €3,714 | +€888 | +31.4% |
| Taxes | 450/3 | €2,827 | €3,564 | +€738 | +26.1% |
| Remuneration and social security | 454/9 | - | €150 | +€150 | |
| Other amounts payable | 47/48 | €18,818 | €11,153 | -€7,665 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,412 | €5,412 | = | 0.0% |
| Other operating charges | 640/8 | €2,297 | €348 | -€1,949 | -84.9% |
| Gross operating margin | 9900 | €8,644 | €5,010 | -€3,634 | -42.0% |
| Operating profit (loss) | 9901 | €935 | -€750 | -€1,685 | |
| Financial charges | 65/66B | €7,883 | €236 | -€7,647 | -97.0% |
| Recurring financial charges | 65 | €7,883 | €236 | -€7,647 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,948 | -€986 | +€5,963 | +85.8% |
| Income taxes | 67/77 | €409 | €79 | -€330 | -80.7% |
| Profit (loss) for the period | 9904 | -€7,358 | -€1,065 | +€6,293 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,358 | -€1,065 | +€6,293 | +85.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.