ZACT Building: 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.
ZACT Building
Largest movements
- Receivables within one year +€43,415
up €43,415 (+67.4%), from €64,439 to €107,854
of which Other amounts receivable: +€41,280
- Current investments +€8,902
new in 2025: €8,902
- Tangible fixed assets +€4,814
new in 2025: €4,814
- Cash -€1,400
no longer reported in 2025 (was €1,400)
mainly Receivables within one year (-€43,415) and Contributions, distributions and other (-€20,000)
- Other debts +€20,000
new in 2025: €20,000
- Profit (loss) carried forward +€15,969
up €15,969 (+83.4%), from €19,144 to €35,114
- Tax, wage and social debts +€12,347
up €12,347 (+103%), from €12,007 to €24,354
of which Remuneration and social security: +€8,130
- Trade debts +€7,414
up €7,414 (+22.0%), from €33,687 to €41,102
- Turnover +€205,491
up €205,491 (+240%), from €85,560 to €291,051
- Purchases and services +€187,456
up €187,456 (+305%), from €61,560 to €249,016
- Gross operating margin +€19,466
up €19,466 (+81.1%), from €24,000 to €43,466
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 | €65,839 | €121,570 | +€55,731 | +84.6% |
| Fixed assets | 21/28 | - | €4,814 | +€4,814 | |
| Tangible fixed assets | 22/27 | - | €4,814 | +€4,814 | |
| Furniture and vehicles | 24 | - | €4,814 | +€4,814 | |
| Current assets | 29/58 | €65,839 | €116,756 | +€50,917 | +77.3% |
| Amounts receivable within one year | 40/41 | €64,439 | €107,854 | +€43,415 | +67.4% |
| Trade receivables | 40 | €64,439 | €66,575 | +€2,136 | +3.3% |
| Other amounts receivable | 41 | - | €41,280 | +€41,280 | |
| Current investments | 50/53 | - | €8,902 | +€8,902 | |
| Cash at bank and in hand | 54/58 | €1,400 | - | -€1,400 | |
| Total equity and liabilities | 10/49 | €65,839 | €121,570 | +€55,731 | +84.6% |
| Equity | 10/15 | €20,144 | €36,114 | +€15,969 | +79.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,144 | €35,114 | +€15,969 | +83.4% |
| Amounts payable | 17/49 | €45,695 | €85,456 | +€39,761 | +87.0% |
| Amounts payable within one year | 42/48 | €45,695 | €85,456 | +€39,761 | +87.0% |
| Trade debts | 44 | €33,687 | €41,102 | +€7,414 | +22.0% |
| Suppliers | 440/4 | €33,687 | €41,102 | +€7,414 | +22.0% |
| Taxes, remuneration and social security | 45 | €12,007 | €24,354 | +€12,347 | +103% |
| Taxes | 450/3 | €5,607 | €9,824 | +€4,217 | +75.2% |
| Remuneration and social security | 454/9 | €6,400 | €14,530 | +€8,130 | +127% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Turnover | 70 | €85,560 | €291,051 | +€205,491 | +240% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,560 | €249,016 | +€187,456 | +305% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,407 | +€2,407 | |
| Other operating charges | 640/8 | - | €553 | +€553 | |
| Gross operating margin | 9900 | €24,000 | €43,466 | +€19,466 | +81.1% |
| Operating profit (loss) | 9901 | €24,000 | €40,506 | +€16,506 | +68.8% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €45 | €259 | +€214 | +471% |
| Recurring financial charges | 65 | €45 | €259 | +€214 | +471% |
| Profit (loss) for the period before taxes | 9903 | €23,955 | €40,277 | +€16,322 | +68.1% |
| Income taxes | 67/77 | €4,810 | €4,308 | -€503 | -10.5% |
| Profit (loss) for the period | 9904 | €19,144 | €35,969 | +€16,825 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,144 | €35,969 | +€16,825 | +87.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.