ZOU DAO: 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.
ZOU DAO
Largest movements
- Cash +€20,052
up €20,052 (+737%), from €2,722 to €22,774
mainly Receivables within one year (+€19,533) and Tax, wage and social debts (+€10,863)
- Receivables within one year -€19,533
down €19,533 (-42.6%), from €45,830 to €26,297
of which Trade receivables: -€13,472
- Tangible fixed assets -€10,001
down €10,001 (-78.8%), from €12,688 to €2,687
of which Furniture and vehicles: -€9,501
- Stocks and contracts -€6,112
down €6,112 (-95.2%), from €6,418 to €306
- Trade debts -€25,248
down €25,248 (-91.3%), from €27,642 to €2,395
- Tax, wage and social debts +€10,863
up €10,863 (+153%), from €7,077 to €17,940
of which Remuneration and social security: +€6,288
- Other debts -€3,928
down €3,928 (-38.4%), from €10,242 to €6,314
- Profit (loss) carried forward +€2,008
up €2,008 (+26.7%), from €7,509 to €9,518
- Turnover -€24,751
down €24,751 (-6.6%), from €374,968 to €350,217
- Purchases and services +€10,746
up €10,746 (+3.0%), from €359,442 to €370,188
- Depreciation -€5,251
down €5,251 (-78.8%), from €6,663 to €1,412
- Gross operating margin -€4,300
down €4,300 (-18.8%), from €22,894 to €18,594
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 | €71,509 | €55,310 | -€16,199 | -22.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €12,688 | €2,687 | -€10,001 | -78.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €12,688 | €2,687 | -€10,001 | -78.8% |
| Plant, machinery and equipment | 23 | €2,107 | €1,607 | -€500 | -23.7% |
| Furniture and vehicles | 24 | €10,581 | €1,080 | -€9,501 | -89.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €58,821 | €52,623 | -€6,198 | -10.5% |
| Stocks and contracts in progress | 3 | €6,418 | €306 | -€6,112 | -95.2% |
| Stocks | 30/36 | €6,418 | €306 | -€6,112 | -95.2% |
| Amounts receivable within one year | 40/41 | €45,830 | €26,297 | -€19,533 | -42.6% |
| Trade receivables | 40 | €13,524 | €52 | -€13,472 | -99.6% |
| Other amounts receivable | 41 | €32,306 | €26,245 | -€6,061 | -18.8% |
| Cash at bank and in hand | 54/58 | €2,722 | €22,774 | +€20,052 | +737% |
| Deferred charges and accrued income | 490/1 | €3,850 | €3,246 | -€605 | -15.7% |
| Total equity and liabilities | 10/49 | €71,509 | €55,310 | -€16,199 | -22.7% |
| Equity | 10/15 | €26,547 | €28,661 | +€2,114 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €438 | €544 | +€106 | +24.1% |
| Non-distributable reserves | 130/1 | €438 | €544 | +€106 | +24.1% |
| Legal reserve | 130 | €438 | €544 | +€106 | +24.1% |
| Profit (loss) carried forward | 14 | €7,509 | €9,518 | +€2,008 | +26.7% |
| Amounts payable | 17/49 | €44,961 | €26,648 | -€18,313 | -40.7% |
| Amounts payable within one year | 42/48 | €44,961 | €26,648 | -€18,313 | -40.7% |
| Trade debts | 44 | €27,642 | €2,395 | -€25,248 | -91.3% |
| Suppliers | 440/4 | €27,642 | €2,395 | -€25,248 | -91.3% |
| Taxes, remuneration and social security | 45 | €7,077 | €17,940 | +€10,863 | +153% |
| Taxes | 450/3 | €4,100 | €8,675 | +€4,575 | +112% |
| Remuneration and social security | 454/9 | €2,977 | €9,265 | +€6,288 | +211% |
| Other amounts payable | 47/48 | €10,242 | €6,314 | -€3,928 | -38.4% |
| Turnover | 70 | €374,968 | €350,217 | -€24,751 | -6.6% |
| Non-recurring operating income | 76A | - | €26,411 | +€26,411 | |
| Goods, raw materials, services and sundry goods | 60/61 | €359,442 | €370,188 | +€10,746 | +3.0% |
| Remuneration, social security and pensions | 62 | €6,205 | €4,053 | -€2,151 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,663 | €1,412 | -€5,251 | -78.8% |
| Other operating charges | 640/8 | €1,747 | €4,983 | +€3,236 | +185% |
| Gross operating margin | 9900 | €22,894 | €18,594 | -€4,300 | -18.8% |
| Operating profit (loss) | 9901 | €8,279 | €8,146 | -€134 | -1.6% |
| Financial income | 75/76B | €0 | €51 | +€51 | +514,700% |
| Recurring financial income | 75 | €0 | €51 | +€51 | +514,700% |
| Financial charges | 65/66B | €331 | €799 | +€468 | +141% |
| Recurring financial charges | 65 | €331 | €799 | +€468 | +141% |
| Profit (loss) for the period before taxes | 9903 | €7,948 | €7,398 | -€550 | -6.9% |
| Income taxes | 67/77 | €4,137 | €5,284 | +€1,147 | +27.7% |
| Profit (loss) for the period | 9904 | €3,811 | €2,114 | -€1,697 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,811 | €2,114 | -€1,697 | -44.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.