zipa: 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.
zipa
Largest movements
- Receivables within one year +€4,715
up €4,715 (+59.6%), from €7,908 to €12,623
of which Trade receivables: +€4,214
- Cash +€4,611
new in 2023: €4,611
mainly Net result for the year (+€24,841) and Tax, wage and social debts (+€1,573)
- Deferred charges and accrued income +€617
up €617 (+117.7%), from €524 to €1,141
- Profit (loss) carried forward +€24,841
up €24,841 (+44.3%), from -€56,119 to -€31,278
- Other debts -€17,031
down €17,031 (-35.0%), from €48,684 to €31,653
- Tax, wage and social debts +€1,573
new in 2023: €1,573
- Trade debts +€560
up €560 (+552.1%), from €102 to €662
- Gross operating margin +€6,410
up €6,410 (+32.8%), from €19,570 to €25,980
- Depreciation -€1,600
no longer reported in 2023 (was €1,600)
- Financial income -€629
no longer reported in 2023 (was €629)
of which Non-recurring financial income: -€629
- Other operating charges -€385
down €385 (-28.3%), from €1,363 to €978
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 | €8,432 | €18,376 | +€9,943 | +117.9% |
| Current assets | 29/58 | €8,432 | €18,376 | +€9,943 | +117.9% |
| Amounts receivable within one year | 40/41 | €7,908 | €12,623 | +€4,715 | +59.6% |
| Trade receivables | 40 | €7,782 | €11,997 | +€4,214 | +54.2% |
| Other amounts receivable | 41 | €126 | €626 | +€501 | +398.7% |
| Cash at bank and in hand | 54/58 | - | €4,611 | +€4,611 | |
| Deferred charges and accrued income | 490/1 | €524 | €1,141 | +€617 | +117.7% |
| Total equity and liabilities | 10/49 | €8,432 | €18,376 | +€9,943 | +117.9% |
| Equity | 10/15 | -€41,859 | -€17,018 | +€24,841 | +59.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€56,119 | -€31,278 | +€24,841 | +44.3% |
| Amounts payable | 17/49 | €50,291 | €35,393 | -€14,898 | -29.6% |
| Amounts payable within one year | 42/48 | €50,291 | €35,393 | -€14,898 | -29.6% |
| Financial debts | 43 | €1,506 | €1,506 | = | 0.0% |
| Credit institutions | 430/8 | €1,506 | €1,506 | = | 0.0% |
| Trade debts | 44 | €102 | €662 | +€560 | +552.1% |
| Suppliers | 440/4 | €102 | €662 | +€560 | +552.1% |
| Taxes, remuneration and social security | 45 | - | €1,573 | +€1,573 | |
| Taxes | 450/3 | - | €1,573 | +€1,573 | |
| Other amounts payable | 47/48 | €48,684 | €31,653 | -€17,031 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,600 | - | -€1,600 | |
| Other operating charges | 640/8 | €1,363 | €978 | -€385 | -28.3% |
| Gross operating margin | 9900 | €19,570 | €25,980 | +€6,410 | +32.8% |
| Operating profit (loss) | 9901 | €16,607 | €25,002 | +€8,396 | +50.6% |
| Financial income | 75/76B | €629 | - | -€629 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €629 | - | -€629 | |
| Financial charges | 65/66B | €210 | €161 | -€49 | -23.3% |
| Recurring financial charges | 65 | €158 | €161 | +€3 | +1.9% |
| Non-recurring financial charges | 66B | €52 | - | -€52 | |
| Profit (loss) for the period before taxes | 9903 | €17,026 | €24,841 | +€7,816 | +45.9% |
| Profit (loss) for the period | 9904 | €17,026 | €24,841 | +€7,816 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,026 | €24,841 | +€7,816 | +45.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.