ZAK-ARCHITECTURE: 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.
ZAK-ARCHITECTURE
Largest movements
- Receivables within one year -€8,893
down €8,893 (-65.8%), from €13,514 to €4,621
of which Trade receivables: -€7,345
- Tangible fixed assets -€2,100
down €2,100 (-25.2%), from €8,342 to €6,242
- Cash -€1,831
down €1,831 (-34.3%), from €5,334 to €3,504
mainly Tax, wage and social debts (-€9,859) and Trade debts (-€4,936)
- Tax, wage and social debts -€9,859
down €9,859 (-71.0%), from €13,895 to €4,036
of which Remuneration and social security: -€8,600
- Trade debts -€4,936
down €4,936 (-72.3%), from €6,829 to €1,894
- Profit (loss) carried forward +€1,841
up €1,841 (+40.0%), from €4,596 to €6,437
- Other operating charges -€556
down €556 (-54.4%), from €1,021 to €465
- Gross operating margin +€242
up €242 (+4.7%), from €5,163 to €5,405
- Taxes +€162
up €162 (+23.9%), from €676 to €838
- Financial charges +€74
up €74 (+85.4%), from €87 to €161
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 | €27,321 | €14,367 | -€12,954 | -47.4% |
| Fixed assets | 21/28 | €8,342 | €6,242 | -€2,100 | -25.2% |
| Tangible fixed assets | 22/27 | €8,342 | €6,242 | -€2,100 | -25.2% |
| Furniture and vehicles | 24 | €8,342 | €6,242 | -€2,100 | -25.2% |
| Current assets | 29/58 | €18,978 | €8,124 | -€10,854 | -57.2% |
| Amounts receivable within one year | 40/41 | €13,514 | €4,621 | -€8,893 | -65.8% |
| Trade receivables | 40 | €9,819 | €2,474 | -€7,345 | -74.8% |
| Other amounts receivable | 41 | €3,695 | €2,147 | -€1,548 | -41.9% |
| Cash at bank and in hand | 54/58 | €5,334 | €3,504 | -€1,831 | -34.3% |
| Deferred charges and accrued income | 490/1 | €131 | - | -€131 | |
| Total equity and liabilities | 10/49 | €27,321 | €14,367 | -€12,954 | -47.4% |
| Equity | 10/15 | €6,596 | €8,437 | +€1,841 | +27.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,596 | €6,437 | +€1,841 | +40.0% |
| Amounts payable | 17/49 | €20,724 | €5,930 | -€14,795 | -71.4% |
| Amounts payable within one year | 42/48 | €20,724 | €5,930 | -€14,795 | -71.4% |
| Trade debts | 44 | €6,829 | €1,894 | -€4,936 | -72.3% |
| Suppliers | 440/4 | €6,829 | €1,894 | -€4,936 | -72.3% |
| Taxes, remuneration and social security | 45 | €13,895 | €4,036 | -€9,859 | -71.0% |
| Taxes | 450/3 | €5,295 | €4,036 | -€1,259 | -23.8% |
| Remuneration and social security | 454/9 | €8,600 | - | -€8,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,100 | €2,100 | = | 0.0% |
| Other operating charges | 640/8 | €1,021 | €465 | -€556 | -54.4% |
| Gross operating margin | 9900 | €5,163 | €5,405 | +€242 | +4.7% |
| Operating profit (loss) | 9901 | €2,042 | €2,839 | +€797 | +39.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €87 | €161 | +€74 | +85.4% |
| Recurring financial charges | 65 | €87 | €161 | +€74 | +85.4% |
| Profit (loss) for the period before taxes | 9903 | €1,957 | €2,679 | +€721 | +36.8% |
| Income taxes | 67/77 | €676 | €838 | +€162 | +23.9% |
| Profit (loss) for the period | 9904 | €1,281 | €1,841 | +€559 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,281 | €1,841 | +€559 | +43.6% |
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 24 October 2026 via checked.be.