ZABKA ENGINEERING: 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.
ZABKA ENGINEERING
Largest movements
- Tangible fixed assets -€13,118
down €13,118 (-13.2%), from €99,298 to €86,180
of which Furniture and vehicles: -€7,100
- Cash -€6,490
down €6,490 (-15.7%), from €41,361 to €34,871
mainly Contributions, distributions and other (-€22,553) and Debts after one year (-€10,028)
- Receivables within one year -€2,595
down €2,595 (-10.8%), from €24,122 to €21,527
of which Other amounts receivable: -€2,300
- Reserves -€19,963
down €19,963 (-35.5%), from €56,261 to €36,297
- Other debts +€17,365
up €17,365 (+2084.6%), from €833 to €18,198
- Debts after one year -€10,028
down €10,028 (-15.2%), from €66,102 to €56,074
- Trade debts -€5,773
down €5,773 (-67.4%), from €8,560 to €2,787
- Current portion of long-term debt -€2,377
down €2,377 (-15.7%), from €15,165 to €12,788
- Gross operating margin -€5,120
down €5,120 (-19.4%), from €26,329 to €21,209
- Other operating charges -€1,541
down €1,541 (-48.0%), from €3,209 to €1,668
- Taxes -€1,325
down €1,325 (-61.4%), from €2,159 to €834
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,949 | €143,939 | -€22,010 | -13.3% |
| Fixed assets | 21/28 | €99,338 | €86,220 | -€13,118 | -13.2% |
| Tangible fixed assets | 22/27 | €99,298 | €86,180 | -€13,118 | -13.2% |
| Land and buildings | 22 | €71,622 | €66,064 | -€5,558 | -7.8% |
| Plant, machinery and equipment | 23 | €1,339 | €878 | -€460 | -34.4% |
| Furniture and vehicles | 24 | €26,338 | €19,238 | -€7,100 | -27.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €66,611 | €57,719 | -€8,892 | -13.3% |
| Amounts receivable within one year | 40/41 | €24,122 | €21,527 | -€2,595 | -10.8% |
| Trade receivables | 40 | €21,821 | €21,527 | -€294 | -1.3% |
| Other amounts receivable | 41 | €2,300 | - | -€2,300 | |
| Cash at bank and in hand | 54/58 | €41,361 | €34,871 | -€6,490 | -15.7% |
| Deferred charges and accrued income | 490/1 | €1,128 | €1,320 | +€192 | +17.0% |
| Total equity and liabilities | 10/49 | €165,949 | €143,939 | -€22,010 | -13.3% |
| Equity | 10/15 | €68,661 | €48,697 | -€19,963 | -29.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €56,261 | €36,297 | -€19,963 | -35.5% |
| Distributable reserves | 133 | €56,261 | €36,297 | -€19,963 | -35.5% |
| Amounts payable | 17/49 | €97,288 | €95,241 | -€2,047 | -2.1% |
| Amounts payable after more than one year | 17 | €66,102 | €56,074 | -€10,028 | -15.2% |
| Financial debts | 170/4 | €66,102 | €56,074 | -€10,028 | -15.2% |
| Amounts payable within one year | 42/48 | €30,723 | €38,264 | +€7,542 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €15,165 | €12,788 | -€2,377 | -15.7% |
| Trade debts | 44 | €8,560 | €2,787 | -€5,773 | -67.4% |
| Suppliers | 440/4 | €8,560 | €2,787 | -€5,773 | -67.4% |
| Taxes, remuneration and social security | 45 | €6,165 | €4,492 | -€1,673 | -27.1% |
| Taxes | 450/3 | €6,165 | €4,492 | -€1,673 | -27.1% |
| Other amounts payable | 47/48 | €833 | €18,198 | +€17,365 | +2084.6% |
| Accrued charges and deferred income | 492/3 | €464 | €903 | +€439 | +94.5% |
| Non-recurring operating income | 76A | €2,500 | - | -€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,118 | €13,118 | = | 0.0% |
| Other operating charges | 640/8 | €3,209 | €1,668 | -€1,541 | -48.0% |
| Gross operating margin | 9900 | €26,329 | €21,209 | -€5,120 | -19.4% |
| Operating profit (loss) | 9901 | €10,001 | €6,423 | -€3,578 | -35.8% |
| Financial income | 75/76B | €19 | €12 | -€7 | -38.2% |
| Recurring financial income | 75 | €19 | €12 | -€7 | -38.2% |
| Financial charges | 65/66B | €2,761 | €3,011 | +€250 | +9.0% |
| Recurring financial charges | 65 | €2,761 | €3,011 | +€250 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €7,259 | €3,424 | -€3,835 | -52.8% |
| Income taxes | 67/77 | €2,159 | €834 | -€1,325 | -61.4% |
| Profit (loss) for the period | 9904 | €5,100 | €2,590 | -€2,510 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,100 | €2,590 | -€2,510 | -49.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.