ZMB: 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.
ZMB
Largest movements
- Receivables within one year -€8,549
down €8,549 (-79.2%), from €10,798 to €2,250
of which Other amounts receivable: -€10,546
- Stocks and contracts +€8,000
new in 2022: €8,000
- Cash -€1,508
down €1,508 (-80.8%), from €1,866 to €358
mainly Stocks and contracts (-€8,000) and Net result for the year (-€2,378)
- Profit (loss) carried forward -€2,378
down €2,378 (-32.6%), from -€7,287 to -€9,665
- Trade debts +€322
new in 2022: €322
- Gross operating margin -€297
down €297 (-16.4%), from -€1,812 to -€2,109
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,765 | €10,708 | -€2,056 | -16.1% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €12,665 | €10,608 | -€2,056 | -16.2% |
| Stocks and contracts in progress | 3 | - | €8,000 | +€8,000 | |
| Contracts in progress | 37 | - | €8,000 | +€8,000 | |
| Amounts receivable within one year | 40/41 | €10,798 | €2,250 | -€8,549 | -79.2% |
| Trade receivables | 40 | - | €1,997 | +€1,997 | |
| Other amounts receivable | 41 | €10,798 | €253 | -€10,546 | -97.7% |
| Cash at bank and in hand | 54/58 | €1,866 | €358 | -€1,508 | -80.8% |
| Total equity and liabilities | 10/49 | €12,765 | €10,708 | -€2,056 | -16.1% |
| Equity | 10/15 | €12,765 | €10,387 | -€2,378 | -18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,451 | €1,451 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,451 | €1,451 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,451 | €1,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,287 | -€9,665 | -€2,378 | -32.6% |
| Amounts payable | 17/49 | - | €322 | +€322 | |
| Amounts payable within one year | 42/48 | - | €322 | +€322 | |
| Trade debts | 44 | - | €322 | +€322 | |
| Suppliers | 440/4 | - | €322 | +€322 | |
| Other operating charges | 640/8 | €129 | €149 | +€20 | +15.6% |
| Gross operating margin | 9900 | -€1,812 | -€2,109 | -€297 | -16.4% |
| Operating profit (loss) | 9901 | -€1,941 | -€2,257 | -€317 | -16.3% |
| Financial charges | 65/66B | €125 | €121 | -€4 | -3.5% |
| Recurring financial charges | 65 | €125 | €121 | -€4 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,066 | -€2,378 | -€312 | -15.1% |
| Profit (loss) for the period | 9904 | -€2,066 | -€2,378 | -€312 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,066 | -€2,378 | -€312 | -15.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.