ZAKALI: 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.
ZAKALI
Largest movements
- Stocks and contracts -€30,355
down €30,355 (-33.0%), from €92,090 to €61,735
- Tangible fixed assets -€6,201
down €6,201 (-64.6%), from €9,596 to €3,395
of which Furniture and vehicles: -€4,501
- Profit (loss) carried forward -€49,831
down €49,831, from €16,479 to -€33,352
- Trade debts +€11,454
up €11,454 (+21.1%), from €54,219 to €65,673
- Other debts +€8,900
up €8,900 (+745%), from €1,195 to €10,095
- Tax, wage and social debts -€7,716
down €7,716 (-40.7%), from €18,957 to €11,242
of which Remuneration and social security: -€8,000
- Turnover -€85,551
no longer reported in 2024 (was €85,551)
- Purchases and services -€83,735
no longer reported in 2024 (was €83,735)
- Gross operating margin -€43,913
down €43,913, from €1,816 to -€42,097
- Taxes -€4,339
no longer reported in 2024 (was €4,339)
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 | €105,851 | €68,658 | -€37,192 | -35.1% |
| Fixed assets | 21/28 | €9,794 | €3,395 | -€6,399 | -65.3% |
| Intangible fixed assets | 21 | €198 | - | -€198 | |
| Tangible fixed assets | 22/27 | €9,596 | €3,395 | -€6,201 | -64.6% |
| Plant, machinery and equipment | 23 | €5,095 | €3,395 | -€1,700 | -33.4% |
| Furniture and vehicles | 24 | €4,501 | - | -€4,501 | |
| Current assets | 29/58 | €96,057 | €65,263 | -€30,794 | -32.1% |
| Stocks and contracts in progress | 3 | €92,090 | €61,735 | -€30,355 | -33.0% |
| Stocks | 30/36 | €92,090 | €61,735 | -€30,355 | -33.0% |
| Amounts receivable within one year | 40/41 | €0 | €286 | +€286 | |
| Trade receivables | 40 | €0 | €286 | +€286 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,967 | €3,243 | -€724 | -18.3% |
| Total equity and liabilities | 10/49 | €105,851 | €68,658 | -€37,192 | -35.1% |
| Equity | 10/15 | €31,479 | -€18,352 | -€49,831 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,479 | -€33,352 | -€49,831 | |
| Amounts payable | 17/49 | €74,371 | €87,010 | +€12,639 | +17.0% |
| Amounts payable within one year | 42/48 | €74,371 | €87,010 | +€12,639 | +17.0% |
| Trade debts | 44 | €54,219 | €65,673 | +€11,454 | +21.1% |
| Suppliers | 440/4 | €54,219 | €65,673 | +€11,454 | +21.1% |
| Taxes, remuneration and social security | 45 | €18,957 | €11,242 | -€7,716 | -40.7% |
| Taxes | 450/3 | €6,380 | €6,665 | +€284 | +4.5% |
| Remuneration and social security | 454/9 | €12,577 | €4,577 | -€8,000 | -63.6% |
| Other amounts payable | 47/48 | €1,195 | €10,095 | +€8,900 | +745% |
| Turnover | 70 | €85,551 | - | -€85,551 | |
| Goods, raw materials, services and sundry goods | 60/61 | €83,735 | - | -€83,735 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,478 | €6,399 | -€79 | -1.2% |
| Other operating charges | 640/8 | €747 | €613 | -€134 | -17.9% |
| Gross operating margin | 9900 | €1,816 | -€42,097 | -€43,913 | |
| Operating profit (loss) | 9901 | -€5,409 | -€49,109 | -€43,699 | -808% |
| Financial charges | 65/66B | €674 | €723 | +€49 | +7.2% |
| Recurring financial charges | 65 | €674 | €723 | +€49 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,083 | -€49,831 | -€43,748 | -719% |
| Income taxes | 67/77 | €4,339 | - | -€4,339 | |
| Profit (loss) for the period | 9904 | -€10,422 | -€49,831 | -€39,409 | -378% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,422 | -€49,831 | -€39,409 | -378% |
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 27 October 2026 via checked.be.