ZABEAU: what changed
Two fiscal 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.
ZABEAU
Largest movements
- Receivables within one year +€5,148
up €5,148 (+80.8%), from €6,373 to €11,521
- Tangible fixed assets +€3,314
new in 2024: €3,314
- Cash -€3,207
down €3,207 (-98.3%), from €3,263 to €57
mainly Receivables within one year (-€5,148) and Investment in fixed assets (net) (-€3,661)
- Profit (loss) carried forward +€3,192
up €3,192 (+3.5%), from -€90,985 to -€87,793
- Other debts +€2,064
new in 2024: €2,064
- Depreciation +€346
new in 2024: €346
- Financial charges -€147
no longer reported in 2024 (was €147)
- Gross operating margin -€122
down €122 (-2.6%), from €4,641 to €4,520
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 | €9,842 | €15,107 | +€5,266 | +53.5% |
| Fixed assets | 21/28 | - | €3,314 | +€3,314 | |
| Tangible fixed assets | 22/27 | - | €3,314 | +€3,314 | |
| Plant, machinery and equipment | 23 | - | €3,314 | +€3,314 | |
| Current assets | 29/58 | €9,842 | €11,793 | +€1,952 | +19.8% |
| Amounts receivable within one year | 40/41 | €6,373 | €11,521 | +€5,148 | +80.8% |
| Other amounts receivable | 41 | €6,373 | €11,521 | +€5,148 | +80.8% |
| Cash at bank and in hand | 54/58 | €3,263 | €57 | -€3,207 | -98.3% |
| Deferred charges and accrued income | 490/1 | €205 | €215 | +€10 | +5.0% |
| Total equity and liabilities | 10/49 | €9,842 | €15,107 | +€5,266 | +53.5% |
| Equity | 10/15 | €9,637 | €12,829 | +€3,192 | +33.1% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Capital | 10 | €80,565 | €80,565 | = | 0.0% |
| Issued capital | 100 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €20,057 | €20,057 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,057 | €8,057 | = | 0.0% |
| Legal reserve | 130 | €8,057 | €8,057 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,985 | -€87,793 | +€3,192 | +3.5% |
| Amounts payable | 17/49 | €205 | €2,279 | +€2,074 | +1012.4% |
| Amounts payable within one year | 42/48 | €205 | €2,279 | +€2,074 | +1012.4% |
| Trade debts | 44 | €205 | €215 | +€10 | +5.0% |
| Suppliers | 440/4 | €205 | €215 | +€10 | +5.0% |
| Other amounts payable | 47/48 | - | €2,064 | +€2,064 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €346 | +€346 | |
| Other operating charges | 640/8 | €946 | €982 | +€36 | +3.8% |
| Gross operating margin | 9900 | €4,641 | €4,520 | -€122 | -2.6% |
| Operating profit (loss) | 9901 | €3,695 | €3,192 | -€503 | -13.6% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €147 | - | -€147 | |
| Recurring financial charges | 65 | €147 | - | -€147 | |
| Profit (loss) for the period before taxes | 9903 | €3,557 | €3,192 | -€365 | -10.3% |
| Profit (loss) for the period | 9904 | €3,557 | €3,192 | -€365 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,557 | €3,192 | -€365 | -10.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.