LE ZIAMA: 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.
LE ZIAMA
Largest movements
- Receivables within one year -€1,139
down €1,139 (-9.2%), from €12,343 to €11,204
- Profit (loss) carried forward -€1,139
down €1,139 (-20.1%), from -€5,657 to -€6,796
- Other operating charges +€387
new in 2024: €387
- Gross operating margin -€161
down €161 (-27.2%), from -€591 to -€751
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,343 | €11,204 | -€1,139 | -9.2% |
| Current assets | 29/58 | €12,343 | €11,204 | -€1,139 | -9.2% |
| Amounts receivable within one year | 40/41 | €12,343 | €11,204 | -€1,139 | -9.2% |
| Other amounts receivable | 41 | €12,343 | €11,204 | -€1,139 | -9.2% |
| Total equity and liabilities | 10/49 | €12,343 | €11,204 | -€1,139 | -9.2% |
| Equity | 10/15 | €9,343 | €8,204 | -€1,139 | -12.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,657 | -€6,796 | -€1,139 | -20.1% |
| Amounts payable | 17/49 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,000 | €3,000 | = | 0.0% |
| Trade debts | 44 | €3,000 | €3,000 | = | 0.0% |
| Suppliers | 440/4 | €3,000 | €3,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€591 | -€751 | -€161 | -27.2% |
| Operating profit (loss) | 9901 | -€591 | -€1,139 | -€548 | -92.8% |
| Profit (loss) for the period before taxes | 9903 | -€591 | -€1,139 | -€548 | -92.8% |
| Profit (loss) for the period | 9904 | -€591 | -€1,139 | -€548 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€591 | -€1,139 | -€548 | -92.8% |
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 19 October 2026 via checked.be.