ZAINA COMPANY: 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 COMPANY
Largest movements
- Receivables within one year -€13,672
down €13,672 (-29.8%), from €45,834 to €32,161
- Stocks and contracts +€10,128
up €10,128 (+203%), from €5,000 to €15,128
- Financial fixed assets +€7,580
up €7,580 (+72.2%), from €10,500 to €18,080
- Cash +€7,261
up €7,261 (+119%), from €6,127 to €13,388
mainly Receivables within one year (+€13,672) and Tax, wage and social debts (+€8,492)
- Tax, wage and social debts +€8,492
up €8,492 (+87.5%), from €9,702 to €18,194
- Profit (loss) carried forward +€2,668
up €2,668 (+25.6%), from €10,425 to €13,094
- Gross operating margin -€11,944
down €11,944 (-84.4%), from €14,148 to €2,205
- Taxes -€3,723
no longer reported in 2024 (was €3,723)
- Financial income +€2,320
new in 2024: €2,320
- Other operating charges +€1,684
new in 2024: €1,684
- Financial charges +€172
new in 2024: €172
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 | €82,461 | €93,757 | +€11,296 | +13.7% |
| Fixed assets | 21/28 | €25,500 | €33,080 | +€7,580 | +29.7% |
| Tangible fixed assets | 22/27 | €15,000 | €15,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €15,000 | €15,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,500 | €18,080 | +€7,580 | +72.2% |
| Current assets | 29/58 | €56,961 | €60,677 | +€3,716 | +6.5% |
| Stocks and contracts in progress | 3 | €5,000 | €15,128 | +€10,128 | +203% |
| Stocks | 30/36 | €5,000 | €15,128 | +€10,128 | +203% |
| Amounts receivable within one year | 40/41 | €45,834 | €32,161 | -€13,672 | -29.8% |
| Other amounts receivable | 41 | €45,834 | €32,161 | -€13,672 | -29.8% |
| Cash at bank and in hand | 54/58 | €6,127 | €13,388 | +€7,261 | +119% |
| Total equity and liabilities | 10/49 | €82,461 | €93,757 | +€11,296 | +13.7% |
| Equity | 10/15 | €13,425 | €16,094 | +€2,668 | +19.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,425 | €13,094 | +€2,668 | +25.6% |
| Amounts payable | 17/49 | €69,035 | €77,663 | +€8,628 | +12.5% |
| Amounts payable within one year | 42/48 | €69,035 | €77,663 | +€8,628 | +12.5% |
| Trade debts | 44 | €59,333 | €59,469 | +€136 | +0.2% |
| Suppliers | 440/4 | €59,333 | €59,469 | +€136 | +0.2% |
| Taxes, remuneration and social security | 45 | €9,702 | €18,194 | +€8,492 | +87.5% |
| Taxes | 450/3 | €9,702 | €18,194 | +€8,492 | +87.5% |
| Other operating charges | 640/8 | - | €1,684 | +€1,684 | |
| Gross operating margin | 9900 | €14,148 | €2,205 | -€11,944 | -84.4% |
| Operating profit (loss) | 9901 | €14,148 | €521 | -€13,628 | -96.3% |
| Financial income | 75/76B | - | €2,320 | +€2,320 | |
| Recurring financial income | 75 | - | €2,320 | +€2,320 | |
| Financial charges | 65/66B | - | €172 | +€172 | |
| Recurring financial charges | 65 | - | €172 | +€172 | |
| Profit (loss) for the period before taxes | 9903 | €14,148 | €2,668 | -€11,480 | -81.1% |
| Income taxes | 67/77 | €3,723 | - | -€3,723 | |
| Profit (loss) for the period | 9904 | €10,425 | €2,668 | -€7,757 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,425 | €2,668 | -€7,757 | -74.4% |
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 1 November 2026 via checked.be.