SPA ZEN EDEN: 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.
SPA ZEN EDEN
Largest movements
- Tangible fixed assets +€94,806
new in 2024: €94,806
- Cash +€19,456
up €19,456 (+1,384%), from €1,406 to €20,862
mainly Trade debts (+€134,451) and Tax, wage and social debts (+€10,150)
- Receivables within one year +€15,253
up €15,253 (+6,005%), from €254 to €15,507
- Trade debts +€134,451
up €134,451 (+9,935%), from €1,353 to €135,804
- Profit (loss) carried forward -€21,302
down €21,302 (-244%), from -€8,745 to -€30,047
- Tax, wage and social debts +€10,150
new in 2024: €10,150
of which Taxes: +€6,383
- Other debts +€6,217
up €6,217 (+88.2%), from €7,052 to €13,269
- Staff costs +€58,273
new in 2024: €58,273
- Gross operating margin +€57,063
up €57,063, from -€8,717 to €48,346
- Depreciation +€9,939
new in 2024: €9,939
- Financial charges +€719
up €719 (+2,568%), from €28 to €747
- Other operating charges +€689
new in 2024: €689
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
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 | €1,660 | €131,176 | +€129,516 | +7,802% |
| Fixed assets | 21/28 | - | €94,806 | +€94,806 | |
| Tangible fixed assets | 22/27 | - | €94,806 | +€94,806 | |
| Plant, machinery and equipment | 23 | - | €94,806 | +€94,806 | |
| Current assets | 29/58 | €1,660 | €36,370 | +€34,710 | +2,091% |
| Amounts receivable within one year | 40/41 | €254 | €15,507 | +€15,253 | +6,005% |
| Other amounts receivable | 41 | €254 | €15,507 | +€15,253 | +6,005% |
| Cash at bank and in hand | 54/58 | €1,406 | €20,862 | +€19,456 | +1,384% |
| Total equity and liabilities | 10/49 | €1,660 | €131,176 | +€129,516 | +7,802% |
| Equity | 10/15 | -€6,745 | -€28,047 | -€21,302 | -316% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,745 | -€30,047 | -€21,302 | -244% |
| Amounts payable | 17/49 | €8,405 | €159,223 | +€150,818 | +1,794% |
| Amounts payable within one year | 42/48 | €8,405 | €159,223 | +€150,818 | +1,794% |
| Trade debts | 44 | €1,353 | €135,804 | +€134,451 | +9,935% |
| Suppliers | 440/4 | €1,353 | €135,804 | +€134,451 | +9,935% |
| Taxes, remuneration and social security | 45 | - | €10,150 | +€10,150 | |
| Taxes | 450/3 | - | €6,383 | +€6,383 | |
| Remuneration and social security | 454/9 | - | €3,766 | +€3,766 | |
| Other amounts payable | 47/48 | €7,052 | €13,269 | +€6,217 | +88.2% |
| Remuneration, social security and pensions | 62 | - | €58,273 | +€58,273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,939 | +€9,939 | |
| Other operating charges | 640/8 | - | €689 | +€689 | |
| Gross operating margin | 9900 | -€8,717 | €48,346 | +€57,063 | |
| Operating profit (loss) | 9901 | -€8,717 | -€20,555 | -€11,838 | -136% |
| Financial charges | 65/66B | €28 | €747 | +€719 | +2,568% |
| Recurring financial charges | 65 | €28 | €747 | +€719 | +2,568% |
| Profit (loss) for the period before taxes | 9903 | -€8,745 | -€21,302 | -€12,557 | -144% |
| Profit (loss) for the period | 9904 | -€8,745 | -€21,302 | -€12,557 | -144% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,745 | -€21,302 | -€12,557 | -144% |
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 25 October 2026 via checked.be.