ZACCARIA DISTRIBUTION: 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.
ZACCARIA DISTRIBUTION
Largest movements
- Receivables within one year +€2.3m
up €2.3m (+165%), from €1.4m to €3.6m
of which Other amounts receivable: +€1.7m
- Cash -€1.6m
down €1.6m (-77.2%), from €2.1m to €468,239
mainly Receivables within one year (-€2.3m) and Investment in fixed assets (net) (-€136,769)
- Tangible fixed assets +€83,161
up €83,161 (+414%), from €20,108 to €103,269
of which Plant, machinery and equipment: +€72,585
- Receivables after one year -€70,000
down €70,000 (-70.0%), from €100,000 to €30,000
- Trade debts +€435,005
up €435,005 (+32.2%), from €1.4m to €1.8m
- Profit (loss) carried forward +€258,941
up €258,941 (+36.5%), from €708,863 to €967,803
- Staff costs +€415,074
up €415,074 (+68.9%), from €602,020 to €1.0m
- Gross operating margin +€196,583
up €196,583 (+16.1%), from €1.2m to €1.4m
- Taxes -€29,175
down €29,175 (-24.6%), from €118,412 to €89,236
- Financial charges +€20,091
up €20,091 (+316%), from €6,365 to €26,455
of which Non-recurring financial charges: +€17,237
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.
Derived cash bridge
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 | €3,963,652 | €4,680,175 | +€716,523 | +18.1% |
| Fixed assets | 21/28 | €31,888 | €141,679 | +€109,791 | +344% |
| Intangible fixed assets | 21 | - | €26,630 | +€26,630 | |
| Tangible fixed assets | 22/27 | €20,108 | €103,269 | +€83,161 | +414% |
| Land and buildings | 22 | €7,623 | €16,083 | +€8,460 | +111% |
| Plant, machinery and equipment | 23 | €2,025 | €74,610 | +€72,585 | +3,584% |
| Furniture and vehicles | 24 | €10,460 | €12,576 | +€2,116 | +20.2% |
| Financial fixed assets | 28 | €11,779 | €11,779 | = | 0.0% |
| Current assets | 29/58 | €3,931,764 | €4,538,496 | +€606,732 | +15.4% |
| Amounts receivable after more than one year | 29 | €100,000 | €30,000 | -€70,000 | -70.0% |
| Trade receivables | 290 | €100,000 | €30,000 | -€70,000 | -70.0% |
| Stocks and contracts in progress | 3 | €407,601 | €407,601 | = | 0.0% |
| Stocks | 30/36 | €407,601 | €407,601 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,367,194 | €3,625,536 | +€2.3m | +165% |
| Trade receivables | 40 | €1,356,253 | €1,953,054 | +€596,801 | +44.0% |
| Other amounts receivable | 41 | €10,942 | €1,672,483 | +€1.7m | +15,185% |
| Cash at bank and in hand | 54/58 | €2,050,698 | €468,239 | -€1.6m | -77.2% |
| Deferred charges and accrued income | 490/1 | €6,272 | €7,120 | +€848 | +13.5% |
| Total equity and liabilities | 10/49 | €3,963,652 | €4,680,175 | +€716,523 | +18.1% |
| Equity | 10/15 | €2,429,323 | €2,688,263 | +€258,941 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,701,860 | €1,701,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,636,860 | +€1.6m | +87,903% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Financial assistance | 1313 | - | €1,635,000 | +€1.6m | |
| Distributable reserves | 133 | €1,700,000 | €65,000 | -€1.6m | -96.2% |
| Profit (loss) carried forward | 14 | €708,863 | €967,803 | +€258,941 | +36.5% |
| Amounts payable | 17/49 | €1,534,329 | €1,991,911 | +€457,582 | +29.8% |
| Amounts payable within one year | 42/48 | €1,534,329 | €1,990,518 | +€456,188 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €85,028 | €82,500 | -€2,528 | -3.0% |
| Trade debts | 44 | €1,350,162 | €1,785,168 | +€435,005 | +32.2% |
| Suppliers | 440/4 | €1,350,162 | €1,785,168 | +€435,005 | +32.2% |
| Advances received on contracts in progress | 46 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | €89,139 | €122,850 | +€33,711 | +37.8% |
| Taxes | 450/3 | €61,599 | €6,029 | -€55,570 | -90.2% |
| Remuneration and social security | 454/9 | €27,540 | €116,821 | +€89,281 | +324% |
| Accrued charges and deferred income | 492/3 | - | €1,394 | +€1,394 | |
| Remuneration, social security and pensions | 62 | €602,020 | €1,017,094 | +€415,074 | +68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,816 | €26,977 | +€13,161 | +95.3% |
| Other operating charges | 640/8 | €4,025 | €8,152 | +€4,127 | +103% |
| Gross operating margin | 9900 | €1,220,805 | €1,417,387 | +€196,583 | +16.1% |
| Operating profit (loss) | 9901 | €600,943 | €365,163 | -€235,780 | -39.2% |
| Financial income | 75/76B | €12,121 | €9,469 | -€2,651 | -21.9% |
| Recurring financial income | 75 | €12,121 | €8,734 | -€3,387 | -27.9% |
| Non-recurring financial income | 76B | - | €735 | +€735 | |
| Financial charges | 65/66B | €6,365 | €26,455 | +€20,091 | +316% |
| Recurring financial charges | 65 | €6,365 | €9,218 | +€2,853 | +44.8% |
| Non-recurring financial charges | 66B | - | €17,237 | +€17,237 | |
| Profit (loss) for the period before taxes | 9903 | €606,699 | €348,177 | -€258,522 | -42.6% |
| Income taxes | 67/77 | €118,412 | €89,236 | -€29,175 | -24.6% |
| Profit (loss) for the period | 9904 | €488,288 | €258,941 | -€229,347 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €488,288 | €258,941 | -€229,347 | -47.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.