ZAINA-B: 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.
ZAINA-B
Largest movements
- Stocks and contracts +€8,760
up €8,760 (+39.3%), from €22,300 to €31,060
- Receivables within one year +€416
up €416 (+38.8%), from €1,072 to €1,488
- Trade debts +€8,488
up €8,488 (+65.9%), from €12,890 to €21,379
- Other debts +€2,474
up €2,474 (+36.2%), from €6,828 to €9,303
- Profit (loss) carried forward -€1,936
down €1,936 (-96.7%), from -€2,001 to -€3,937
- Gross operating margin +€96
up €96 (+4.9%), from -€1,960 to -€1,864
- Financial income -€26
no longer reported in 2025 (was €26)
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 | €24,717 | €33,744 | +€9,027 | +36.5% |
| Current assets | 29/58 | €24,717 | €33,744 | +€9,027 | +36.5% |
| Stocks and contracts in progress | 3 | €22,300 | €31,060 | +€8,760 | +39.3% |
| Stocks | 30/36 | €22,300 | €31,060 | +€8,760 | +39.3% |
| Amounts receivable within one year | 40/41 | €1,072 | €1,488 | +€416 | +38.8% |
| Other amounts receivable | 41 | €1,072 | €1,488 | +€416 | +38.8% |
| Cash at bank and in hand | 54/58 | €1,345 | €1,196 | -€149 | -11.1% |
| Total equity and liabilities | 10/49 | €24,717 | €33,744 | +€9,027 | +36.5% |
| Equity | 10/15 | €4,999 | €3,063 | -€1,936 | -38.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,001 | -€3,937 | -€1,936 | -96.7% |
| Amounts payable | 17/49 | €19,719 | €30,681 | +€10,963 | +55.6% |
| Amounts payable within one year | 42/48 | €19,719 | €30,681 | +€10,963 | +55.6% |
| Trade debts | 44 | €12,890 | €21,379 | +€8,488 | +65.9% |
| Suppliers | 440/4 | €12,890 | €21,379 | +€8,488 | +65.9% |
| Other amounts payable | 47/48 | €6,828 | €9,303 | +€2,474 | +36.2% |
| Gross operating margin | 9900 | -€1,960 | -€1,864 | +€96 | +4.9% |
| Operating profit (loss) | 9901 | -€1,960 | -€1,864 | +€96 | +4.9% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.2% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,001 | -€1,936 | +€65 | +3.3% |
| Profit (loss) for the period | 9904 | -€2,001 | -€1,936 | +€65 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,001 | -€1,936 | +€65 | +3.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.