ZEN NEKO: 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.
ZEN NEKO
Largest movements
- Receivables within one year +€4,500
new in 2023: €4,500
- Tangible fixed assets -€2,922
down €2,922 (-13.7%), from €21,397 to €18,475
of which Land and buildings: -€2,277
- Cash -€533
down €533 (-92.2%), from €578 to €45
mainly Other debts (-€12,199) and Tax, wage and social debts (-€7,148)
- Short-term financial debts +€14,988
new in 2023: €14,988
- Other debts -€12,199
down €12,199 (-33.5%), from €36,456 to €24,257
- Debts after one year +€8,751
new in 2023: €8,751
- Tax, wage and social debts -€7,148
down €7,148 (-62.7%), from €11,397 to €4,249
of which Taxes: -€4,748
- Current portion of long-term debt -€2,336
down €2,336 (-45.3%), from €5,159 to €2,823
- Purchases and services -€58,123
no longer reported in 2023 (was €58,123)
- Turnover -€37,791
no longer reported in 2023 (was €37,791)
- Gross operating margin +€27,348
up €27,348, from -€20,332 to €7,015
- Financial charges +€2,911
up €2,911 (+998%), from €292 to €3,203
- Taxes +€949
new in 2023: €949
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 | €47,276 | €48,632 | +€1,356 | +2.9% |
| Fixed assets | 21/28 | €21,397 | €18,475 | -€2,922 | -13.7% |
| Tangible fixed assets | 22/27 | €21,397 | €18,475 | -€2,922 | -13.7% |
| Land and buildings | 22 | €19,360 | €17,083 | -€2,277 | -11.8% |
| Plant, machinery and equipment | 23 | €794 | €741 | -€53 | -6.7% |
| Furniture and vehicles | 24 | €1,243 | €651 | -€593 | -47.7% |
| Current assets | 29/58 | €25,878 | €30,157 | +€4,279 | +16.5% |
| Stocks and contracts in progress | 3 | €25,300 | €25,300 | = | 0.0% |
| Stocks | 30/36 | €25,300 | €25,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €4,500 | +€4,500 | |
| Trade receivables | 40 | - | €4,500 | +€4,500 | |
| Cash at bank and in hand | 54/58 | €578 | €45 | -€533 | -92.2% |
| Deferred charges and accrued income | 490/1 | - | €311 | +€311 | |
| Total equity and liabilities | 10/49 | €47,276 | €48,632 | +€1,356 | +2.9% |
| Equity | 10/15 | -€18,336 | -€19,045 | -€710 | -3.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | - | €2,000 | +€2,000 | |
| Issued capital | 100 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€20,336 | -€21,045 | -€710 | -3.5% |
| Amounts payable | 17/49 | €65,611 | €67,677 | +€2,066 | +3.1% |
| Amounts payable after more than one year | 17 | - | €8,751 | +€8,751 | |
| Financial debts | 170/4 | - | €8,751 | +€8,751 | |
| Amounts payable within one year | 42/48 | €65,611 | €58,852 | -€6,759 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €5,159 | €2,823 | -€2,336 | -45.3% |
| Financial debts | 43 | - | €14,988 | +€14,988 | |
| Credit institutions | 430/8 | - | €14,988 | +€14,988 | |
| Trade debts | 44 | €12,599 | €12,535 | -€64 | -0.5% |
| Suppliers | 440/4 | €12,599 | €12,535 | -€64 | -0.5% |
| Taxes, remuneration and social security | 45 | €11,397 | €4,249 | -€7,148 | -62.7% |
| Taxes | 450/3 | €5,788 | €1,040 | -€4,748 | -82.0% |
| Remuneration and social security | 454/9 | €5,609 | €3,209 | -€2,400 | -42.8% |
| Other amounts payable | 47/48 | €36,456 | €24,257 | -€12,199 | -33.5% |
| Accrued charges and deferred income | 492/3 | - | €74 | +€74 | |
| Turnover | 70 | €37,791 | - | -€37,791 | |
| Goods, raw materials, services and sundry goods | 60/61 | €58,123 | - | -€58,123 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,381 | €3,384 | +€3 | +0.1% |
| Other operating charges | 640/8 | €573 | €169 | -€404 | -70.4% |
| Non-recurring operating charges | 66A | - | €20 | +€20 | |
| Gross operating margin | 9900 | -€20,332 | €7,015 | +€27,348 | |
| Operating profit (loss) | 9901 | -€24,287 | €3,442 | +€27,729 | |
| Financial income | 75/76B | €100 | - | -€100 | |
| Recurring financial income | 75 | €100 | - | -€100 | |
| Financial charges | 65/66B | €292 | €3,203 | +€2,911 | +998% |
| Recurring financial charges | 65 | €292 | €3,203 | +€2,911 | +998% |
| Profit (loss) for the period before taxes | 9903 | -€24,478 | €240 | +€24,718 | |
| Income taxes | 67/77 | - | €949 | +€949 | |
| Profit (loss) for the period | 9904 | -€24,478 | -€710 | +€23,769 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,478 | -€710 | +€23,769 | +97.1% |
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.