DE ZIJBEUK: 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.
DE ZIJBEUK
Largest movements
- Cash +€24,574
up €24,574 (+50.4%), from €48,790 to €73,364
mainly Net result for the year (+€32,450) and Depreciation (+€18,537)
- Tangible fixed assets -€16,055
down €16,055 (-28.4%), from €56,466 to €40,411
of which Furniture and vehicles: -€8,131
- Receivables within one year +€7,895
up €7,895 (+124%), from €6,356 to €14,252
of which Trade receivables: +€9,590
- Deferred charges and accrued income -€1,404
down €1,404 (-38.2%), from €3,678 to €2,274
- Reserves +€32,450
up €32,450 (+81.2%), from €39,949 to €72,399
- Debts after one year -€7,938
no longer reported in 2025 (was €7,938)
- Tax, wage and social debts -€4,789
down €4,789 (-19.4%), from €24,695 to €19,906
of which Taxes: -€4,695
- Trade debts -€2,214
down €2,214 (-20.0%), from €11,052 to €8,838
- Current portion of long-term debt -€2,182
down €2,182 (-21.6%), from €10,120 to €7,938
- Gross operating margin +€46,483
up €46,483 (+36.2%), from €128,313 to €174,796
- Staff costs +€15,722
up €15,722 (+16.7%), from €94,048 to €109,770
- Taxes +€8,294
up €8,294 (+312%), from €2,655 to €10,949
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,166 | €138,070 | +€14,904 | +12.1% |
| Fixed assets | 21/28 | €56,907 | €40,853 | -€16,055 | -28.2% |
| Tangible fixed assets | 22/27 | €56,466 | €40,411 | -€16,055 | -28.4% |
| Plant, machinery and equipment | 23 | €21,186 | €13,262 | -€7,924 | -37.4% |
| Furniture and vehicles | 24 | €35,280 | €27,150 | -€8,131 | -23.0% |
| Financial fixed assets | 28 | €442 | €442 | = | 0.0% |
| Current assets | 29/58 | €66,258 | €97,217 | +€30,959 | +46.7% |
| Stocks and contracts in progress | 3 | €7,433 | €7,327 | -€106 | -1.4% |
| Stocks | 30/36 | €7,433 | €7,327 | -€106 | -1.4% |
| Amounts receivable within one year | 40/41 | €6,356 | €14,252 | +€7,895 | +124% |
| Trade receivables | 40 | €2,382 | €11,973 | +€9,590 | +403% |
| Other amounts receivable | 41 | €3,974 | €2,279 | -€1,695 | -42.6% |
| Cash at bank and in hand | 54/58 | €48,790 | €73,364 | +€24,574 | +50.4% |
| Deferred charges and accrued income | 490/1 | €3,678 | €2,274 | -€1,404 | -38.2% |
| Total equity and liabilities | 10/49 | €123,166 | €138,070 | +€14,904 | +12.1% |
| Equity | 10/15 | €49,949 | €82,399 | +€32,450 | +65.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €39,949 | €72,399 | +€32,450 | +81.2% |
| Distributable reserves | 133 | €39,949 | €72,399 | +€32,450 | +81.2% |
| Amounts payable | 17/49 | €73,216 | €55,671 | -€17,546 | -24.0% |
| Amounts payable after more than one year | 17 | €7,938 | - | -€7,938 | |
| Financial debts | 170/4 | €7,938 | - | -€7,938 | |
| Amounts payable within one year | 42/48 | €65,278 | €55,671 | -€9,607 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €10,120 | €7,938 | -€2,182 | -21.6% |
| Trade debts | 44 | €11,052 | €8,838 | -€2,214 | -20.0% |
| Suppliers | 440/4 | €11,052 | €8,838 | -€2,214 | -20.0% |
| Taxes, remuneration and social security | 45 | €24,695 | €19,906 | -€4,789 | -19.4% |
| Taxes | 450/3 | €10,471 | €5,777 | -€4,695 | -44.8% |
| Remuneration and social security | 454/9 | €14,223 | €14,129 | -€94 | -0.7% |
| Other amounts payable | 47/48 | €19,411 | €18,988 | -€423 | -2.2% |
| Remuneration, social security and pensions | 62 | €94,048 | €109,770 | +€15,722 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,977 | €18,537 | +€560 | +3.1% |
| Other operating charges | 640/8 | €1,498 | €1,534 | +€36 | +2.4% |
| Gross operating margin | 9900 | €128,313 | €174,796 | +€46,483 | +36.2% |
| Operating profit (loss) | 9901 | €14,791 | €44,955 | +€30,164 | +204% |
| Financial income | 75/76B | €6 | €6 | +€0 | +2.7% |
| Recurring financial income | 75 | €6 | €6 | +€0 | +2.7% |
| Financial charges | 65/66B | €1,990 | €1,562 | -€428 | -21.5% |
| Recurring financial charges | 65 | €1,990 | €1,562 | -€428 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €12,807 | €43,399 | +€30,592 | +239% |
| Income taxes | 67/77 | €2,655 | €10,949 | +€8,294 | +312% |
| Profit (loss) for the period | 9904 | €10,152 | €32,450 | +€22,298 | +220% |
| Profit (loss) for the period to be appropriated | 9905 | €10,152 | €32,450 | +€22,298 | +220% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.