ZAAL DEN BEEMD: what changed
What changed
ZAAL DEN BEEMD
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€266,672
2024 · €220,353+€46,319
Equity
€1.9m
2024 · €1.7m+€254,672
Cash
€40,681
2024 · €281,844-€241,163
Balance sheet total
€3.7m
2024 · €3.1m+€664,339
Largest movements
Assets
- Tangible fixed assets +€928,469
up €928,469 (+33.7%), from €2.8m to €3.7m
of which Land and buildings: +€929,243
- Cash -€241,163
down €241,163 (-85.6%), from €281,844 to €40,681
mainly Investment in fixed assets (net) (-€1.1m) and Contributions, distributions and other (-€12,000)
Equity and liabilities
- Other debts +€324,537
up €324,537 (+69.2%), from €469,100 to €793,637
- Profit (loss) carried forward +€254,672
up €254,672 (+57.8%), from €440,273 to €694,945
- Current portion of long-term debt +€67,745
up €67,745 (+80.0%), from €84,731 to €152,477
Income statement
- Gross operating margin +€76,724
up €76,724 (+15.1%), from €509,570 to €586,295
- Taxes +€26,128
up €26,128 (+49.7%), from €52,538 to €78,666
- Financial charges -€8,981
down €8,981 (-15.6%), from €57,528 to €48,547
- Depreciation +€7,848
up €7,848 (+4.5%), from €175,278 to €183,126
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€220,353
Gross operating margin
+€76,724
Depreciation
-€7,848
Other operating charges
-€5,293
Financial income
-€118
Financial charges
+€8,981
Taxes
-€26,128
Result 2025
€266,672
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€794,173
Investment
-€1.1m
Financing
+€76,259
Cash 2024
€281,844
From operations (derived)
+€794,173
Net result for the year
+€266,672
Depreciation
+€183,126
Receivables within one year
+€6,524
Deferred charges and accrued income
+€16,443
Trade debts
-€8,525
Tax, wage and social debts
-€58
Other debts
+€324,537
Accrued charges and deferred income
+€5,455
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
+€76,259
Debts after one year
+€20,513
Current portion of long-term debt
+€67,745
Contributions, distributions and other
-€12,000
Cash 2025
€40,681
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,065,120 | €3,729,459 | +€664,339 | +21.7% |
| Fixed assets | 21/28 | €2,755,389 | €3,683,858 | +€928,469 | +33.7% |
| Tangible fixed assets | 22/27 | €2,755,389 | €3,683,858 | +€928,469 | +33.7% |
| Land and buildings | 22 | €2,752,839 | €3,682,082 | +€929,243 | +33.8% |
| Furniture and vehicles | 24 | €2,550 | €1,776 | -€774 | -30.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €309,731 | €45,601 | -€264,130 | -85.3% |
| Amounts receivable within one year | 40/41 | €8,243 | €1,719 | -€6,524 | -79.1% |
| Trade receivables | 40 | €3,865 | €0 | -€3,865 | -100% |
| Other amounts receivable | 41 | €4,378 | €1,719 | -€2,659 | -60.7% |
| Cash at bank and in hand | 54/58 | €281,844 | €40,681 | -€241,163 | -85.6% |
| Deferred charges and accrued income | 490/1 | €19,645 | €3,201 | -€16,443 | -83.7% |
| Total equity and liabilities | 10/49 | €3,065,120 | €3,729,459 | +€664,339 | +21.7% |
| Equity | 10/15 | €1,694,551 | €1,949,223 | +€254,672 | +15.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,248,078 | €1,248,078 | = | 0.0% |
| Distributable reserves | 133 | €1,248,078 | €1,248,078 | = | 0.0% |
| Profit (loss) carried forward | 14 | €440,273 | €694,945 | +€254,672 | +57.8% |
| Amounts payable | 17/49 | €1,370,569 | €1,780,236 | +€409,667 | +29.9% |
| Amounts payable after more than one year | 17 | €786,896 | €807,410 | +€20,513 | +2.6% |
| Financial debts | 170/4 | €786,896 | €807,410 | +€20,513 | +2.6% |
| Amounts payable within one year | 42/48 | €582,914 | €966,612 | +€383,699 | +65.8% |
| Current portion of amounts payable after more than one year | 42 | €84,731 | €152,477 | +€67,745 | +80.0% |
| Trade debts | 44 | €17,031 | €8,507 | -€8,525 | -50.1% |
| Suppliers | 440/4 | €17,031 | €8,507 | -€8,525 | -50.1% |
| Taxes, remuneration and social security | 45 | €12,050 | €11,992 | -€58 | -0.5% |
| Taxes | 450/3 | €12,050 | €11,992 | -€58 | -0.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €469,100 | €793,637 | +€324,537 | +69.2% |
| Accrued charges and deferred income | 492/3 | €759 | €6,214 | +€5,455 | +719% |
| Non-recurring operating income | 76A | €130,879 | €0 | -€130,879 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,278 | €183,126 | +€7,848 | +4.5% |
| Other operating charges | 640/8 | €5,511 | €10,804 | +€5,293 | +96.1% |
| Gross operating margin | 9900 | €509,570 | €586,295 | +€76,724 | +15.1% |
| Operating profit (loss) | 9901 | €328,781 | €392,364 | +€63,583 | +19.3% |
| Financial income | 75/76B | €1,638 | €1,521 | -€118 | -7.2% |
| Recurring financial income | 75 | €1,638 | €1,521 | -€118 | -7.2% |
| Financial charges | 65/66B | €57,528 | €48,547 | -€8,981 | -15.6% |
| Recurring financial charges | 65 | €57,528 | €48,547 | -€8,981 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €272,891 | €345,338 | +€72,447 | +26.5% |
| Income taxes | 67/77 | €52,538 | €78,666 | +€26,128 | +49.7% |
| Profit (loss) for the period | 9904 | €220,353 | €266,672 | +€46,319 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €220,353 | €266,672 | +€46,319 | +21.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.