ZOEMERIK: 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.
ZOEMERIK
Largest movements
- Receivables within one year -€25,800
down €25,800 (-33.8%), from €76,359 to €50,560
of which Other amounts receivable: -€28,508
- Cash +€15,581
up €15,581 (+33.9%), from €45,905 to €61,486
mainly Other debts (+€41,006) and Receivables within one year (+€25,800)
- Deferred charges and accrued income -€2,997
down €2,997 (-47.7%), from €6,285 to €3,289
- Tangible fixed assets -€2,097
down €2,097 (-41.7%), from €5,031 to €2,934
of which Plant, machinery and equipment: -€1,655
- Profit (loss) carried forward -€70,923
down €70,923 (-49.3%), from -€143,761 to -€214,684
- Other debts +€41,006
up €41,006 (+2,486%), from €1,650 to €42,656
- Tax, wage and social debts +€15,236
up €15,236 (+32.7%), from €46,546 to €61,782
of which Taxes: +€21,885
- Gross operating margin -€33,856
down €33,856 (-24.8%), from €136,741 to €102,885
- Staff costs -€30,539
down €30,539 (-16.9%), from €180,318 to €149,779
- Other operating charges +€9,365
up €9,365 (+298%), from €3,142 to €12,507
- Financial income -€4,463
down €4,463 (-57.3%), from €7,795 to €3,331
- Taxes +€2,919
up €2,919 (+723%), from €404 to €3,323
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 | €146,100 | €130,788 | -€15,312 | -10.5% |
| Fixed assets | 21/28 | €11,801 | €9,704 | -€2,097 | -17.8% |
| Tangible fixed assets | 22/27 | €5,031 | €2,934 | -€2,097 | -41.7% |
| Plant, machinery and equipment | 23 | €4,589 | €2,934 | -€1,655 | -36.1% |
| Furniture and vehicles | 24 | €442 | €0 | -€442 | -100% |
| Financial fixed assets | 28 | €6,770 | €6,770 | = | 0.0% |
| Current assets | 29/58 | €134,299 | €121,084 | -€13,215 | -9.8% |
| Stocks and contracts in progress | 3 | €5,750 | €5,750 | = | 0.0% |
| Stocks | 30/36 | €5,750 | €5,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €76,359 | €50,560 | -€25,800 | -33.8% |
| Trade receivables | 40 | €1,542 | €4,250 | +€2,708 | +176% |
| Other amounts receivable | 41 | €74,817 | €46,310 | -€28,508 | -38.1% |
| Cash at bank and in hand | 54/58 | €45,905 | €61,486 | +€15,581 | +33.9% |
| Deferred charges and accrued income | 490/1 | €6,285 | €3,289 | -€2,997 | -47.7% |
| Total equity and liabilities | 10/49 | €146,100 | €130,788 | -€15,312 | -10.5% |
| Equity | 10/15 | -€123,301 | -€194,224 | -€70,923 | -57.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€143,761 | -€214,684 | -€70,923 | -49.3% |
| Amounts payable | 17/49 | €269,401 | €325,012 | +€55,611 | +20.6% |
| Amounts payable after more than one year | 17 | €182,400 | €183,000 | +€600 | +0.3% |
| Financial debts | 170/4 | €182,400 | €183,000 | +€600 | +0.3% |
| Amounts payable within one year | 42/48 | €65,230 | €120,241 | +€55,011 | +84.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €17,034 | €15,803 | -€1,231 | -7.2% |
| Suppliers | 440/4 | €17,034 | €15,803 | -€1,231 | -7.2% |
| Taxes, remuneration and social security | 45 | €46,546 | €61,782 | +€15,236 | +32.7% |
| Taxes | 450/3 | €16,376 | €38,261 | +€21,885 | +134% |
| Remuneration and social security | 454/9 | €30,170 | €23,521 | -€6,649 | -22.0% |
| Other amounts payable | 47/48 | €1,650 | €42,656 | +€41,006 | +2,486% |
| Accrued charges and deferred income | 492/3 | €21,771 | €21,771 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €180,318 | €149,779 | -€30,539 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,677 | €2,097 | -€580 | -21.7% |
| Other operating charges | 640/8 | €3,142 | €12,507 | +€9,365 | +298% |
| Gross operating margin | 9900 | €136,741 | €102,885 | -€33,856 | -24.8% |
| Operating profit (loss) | 9901 | -€49,396 | -€61,498 | -€12,102 | -24.5% |
| Financial income | 75/76B | €7,795 | €3,331 | -€4,463 | -57.3% |
| Recurring financial income | 75 | €7,795 | €3,331 | -€4,463 | -57.3% |
| Financial charges | 65/66B | €10,248 | €9,434 | -€814 | -7.9% |
| Recurring financial charges | 65 | €10,248 | €9,434 | -€814 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€51,849 | -€67,601 | -€15,751 | -30.4% |
| Income taxes | 67/77 | €404 | €3,323 | +€2,919 | +723% |
| Profit (loss) for the period | 9904 | -€52,253 | -€70,923 | -€18,670 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,253 | -€70,923 | -€18,670 | -35.7% |
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 24 October 2026 via checked.be.