2003 ZM: 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.
2003 ZM
Largest movements
- Stocks and contracts +€2,237
new in 2024: €2,237
- Cash +€1,307
up €1,307 (+50.9%), from €2,569 to €3,876
mainly Other debts (+€6,715) and Trade debts (+€1,081)
- Tangible fixed assets -€383
down €383 (-46.2%), from €831 to €447
- Other debts +€6,715
up €6,715 (+300.0%), from €2,238 to €8,953
- Profit (loss) carried forward -€4,723
down €4,723 (-60.8%), from -€7,769 to -€12,491
- Trade debts +€1,081
up €1,081 (+79.8%), from €1,354 to €2,434
- Purchases and services -€7,879
no longer reported in 2024 (was €7,879)
- Gross operating margin +€3,711
up €3,711 (+47.1%), from -€7,879 to -€4,169
- Financial income -€430
no longer reported in 2024 (was €430)
- Other operating charges +€107
new in 2024: €107
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,823 | €13,896 | +€3,073 | +28.4% |
| Fixed assets | 21/28 | €831 | €447 | -€383 | -46.2% |
| Tangible fixed assets | 22/27 | €831 | €447 | -€383 | -46.2% |
| Furniture and vehicles | 24 | €831 | €447 | -€383 | -46.2% |
| Current assets | 29/58 | €9,993 | €13,449 | +€3,456 | +34.6% |
| Stocks and contracts in progress | 3 | - | €2,237 | +€2,237 | |
| Stocks | 30/36 | - | €2,237 | +€2,237 | |
| Amounts receivable within one year | 40/41 | €7,423 | €7,336 | -€88 | -1.2% |
| Other amounts receivable | 41 | €7,423 | €7,336 | -€88 | -1.2% |
| Cash at bank and in hand | 54/58 | €2,569 | €3,876 | +€1,307 | +50.9% |
| Total equity and liabilities | 10/49 | €10,823 | €13,896 | +€3,073 | +28.4% |
| Equity | 10/15 | €7,231 | €2,509 | -€4,723 | -65.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,769 | -€12,491 | -€4,723 | -60.8% |
| Amounts payable | 17/49 | €3,592 | €11,387 | +€7,796 | +217.0% |
| Amounts payable within one year | 42/48 | €3,592 | €11,387 | +€7,796 | +217.0% |
| Trade debts | 44 | €1,354 | €2,434 | +€1,081 | +79.8% |
| Suppliers | 440/4 | €1,354 | €2,434 | +€1,081 | +79.8% |
| Other amounts payable | 47/48 | €2,238 | €8,953 | +€6,715 | +300.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,879 | - | -€7,879 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319 | €383 | +€64 | +20.0% |
| Other operating charges | 640/8 | - | €107 | +€107 | |
| Gross operating margin | 9900 | -€7,879 | -€4,169 | +€3,711 | +47.1% |
| Operating profit (loss) | 9901 | -€8,199 | -€4,659 | +€3,540 | +43.2% |
| Financial income | 75/76B | €430 | - | -€430 | |
| Recurring financial income | 75 | €430 | - | -€430 | |
| Financial charges | 65/66B | - | €64 | +€64 | |
| Recurring financial charges | 65 | - | €64 | +€64 | |
| Profit (loss) for the period before taxes | 9903 | -€7,769 | -€4,723 | +€3,046 | +39.2% |
| Profit (loss) for the period | 9904 | -€7,769 | -€4,723 | +€3,046 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,769 | -€4,723 | +€3,046 | +39.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.