ZABIBU: 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.
ZABIBU
Largest movements
- Receivables within one year +€17,037
up €17,037 (+1,361%), from €1,252 to €18,289
of which Trade receivables: +€17,169
- Tangible fixed assets +€13,438
up €13,438 (+97.0%), from €13,854 to €27,292
- Cash +€5,180
up €5,180 (+684%), from €757 to €5,937
mainly Depreciation (+€15,562) and Net result for the year (+€13,438)
- Deferred charges and accrued income -€2,343
down €2,343 (-45.9%), from €5,110 to €2,767
- Reserves +€13,438
up €13,438 (+1,044%), from €1,287 to €14,725
- Other debts +€11,427
up €11,427 (+72.7%), from €15,708 to €27,135
- Tax, wage and social debts +€8,447
up €8,447 (+864%), from €978 to €9,425
- Gross operating margin +€31,068
up €31,068 (+552%), from €5,625 to €36,693
- Depreciation +€12,792
up €12,792 (+462%), from €2,771 to €15,562
- Taxes +€5,898
up €5,898 (+695%), from €849 to €6,746
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 | €20,973 | €54,285 | +€33,312 | +159% |
| Fixed assets | 21/28 | €13,854 | €27,292 | +€13,438 | +97.0% |
| Tangible fixed assets | 22/27 | €13,854 | €27,292 | +€13,438 | +97.0% |
| Furniture and vehicles | 24 | €13,854 | €27,292 | +€13,438 | +97.0% |
| Current assets | 29/58 | €7,119 | €26,993 | +€19,874 | +279% |
| Amounts receivable within one year | 40/41 | €1,252 | €18,289 | +€17,037 | +1,361% |
| Trade receivables | 40 | - | €17,169 | +€17,169 | |
| Other amounts receivable | 41 | €1,252 | €1,120 | -€132 | -10.5% |
| Cash at bank and in hand | 54/58 | €757 | €5,937 | +€5,180 | +684% |
| Deferred charges and accrued income | 490/1 | €5,110 | €2,767 | -€2,343 | -45.9% |
| Total equity and liabilities | 10/49 | €20,973 | €54,285 | +€33,312 | +159% |
| Equity | 10/15 | €4,287 | €17,725 | +€13,438 | +313% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,287 | €14,725 | +€13,438 | +1,044% |
| Distributable reserves | 133 | €1,287 | €14,725 | +€13,438 | +1,044% |
| Amounts payable | 17/49 | €16,686 | €36,560 | +€19,874 | +119% |
| Amounts payable within one year | 42/48 | €16,686 | €36,560 | +€19,874 | +119% |
| Taxes, remuneration and social security | 45 | €978 | €9,425 | +€8,447 | +864% |
| Taxes | 450/3 | €978 | €9,425 | +€8,447 | +864% |
| Other amounts payable | 47/48 | €15,708 | €27,135 | +€11,427 | +72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,771 | €15,562 | +€12,792 | +462% |
| Other operating charges | 640/8 | €577 | €676 | +€99 | +17.1% |
| Gross operating margin | 9900 | €5,625 | €36,693 | +€31,068 | +552% |
| Operating profit (loss) | 9901 | €2,277 | €20,454 | +€18,178 | +798% |
| Financial income | 75/76B | €50 | €1 | -€49 | -98.0% |
| Recurring financial income | 75 | €50 | €1 | -€49 | -98.0% |
| Financial charges | 65/66B | €191 | €271 | +€80 | +42.1% |
| Recurring financial charges | 65 | €191 | €271 | +€80 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €2,136 | €20,184 | +€18,048 | +845% |
| Income taxes | 67/77 | €849 | €6,746 | +€5,898 | +695% |
| Profit (loss) for the period | 9904 | €1,287 | €13,438 | +€12,150 | +944% |
| Profit (loss) for the period to be appropriated | 9905 | €1,287 | €13,438 | +€12,150 | +944% |
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 16 October 2026 via checked.be.