ZAKI.be: 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.
ZAKI.be
Largest movements
- Cash -€54,621
down €54,621 (-90.4%), from €60,395 to €5,774
mainly Receivables within one year (-€41,010) and Other debts (-€10,655)
- Receivables within one year +€41,010
up €41,010 (+3,006%), from €1,364 to €42,374
of which Other amounts receivable: +€41,114
- Stocks and contracts +€5,766
up €5,766 (+1,202%), from €479 to €6,245
- Tangible fixed assets +€2,291
up €2,291 (+32.5%), from €7,042 to €9,333
of which Furniture and vehicles: +€3,733
- Other debts -€10,655
down €10,655 (-87.3%), from €12,205 to €1,550
- Trade debts +€4,785
up €4,785 (+23.9%), from €20,002 to €24,787
- Tax, wage and social debts +€2,924
up €2,924 (+38.2%), from €7,657 to €10,581
of which Remuneration and social security: +€3,404
- Profit (loss) carried forward -€2,422
down €2,422, from €705 to -€1,717
- Staff costs +€28,170
up €28,170 (+1,179%), from €2,389 to €30,559
- Taxes +€3,337
up €3,337 (+359%), from €928 to €4,265
- Depreciation +€2,667
up €2,667 (+87.7%), from €3,042 to €5,709
- Gross operating margin +€2,165
up €2,165 (+5.9%), from €36,771 to €38,936
- Financial income +€2,120
new in 2025: €2,120
of which Financial income: +€1,120
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 | €71,170 | €65,802 | -€5,368 | -7.5% |
| Fixed assets | 21/28 | €8,931 | €11,222 | +€2,291 | +25.7% |
| Tangible fixed assets | 22/27 | €7,042 | €9,333 | +€2,291 | +32.5% |
| Plant, machinery and equipment | 23 | €3,842 | €2,400 | -€1,442 | -37.5% |
| Furniture and vehicles | 24 | €3,200 | €6,933 | +€3,733 | +117% |
| Financial fixed assets | 28 | €1,889 | €1,889 | = | 0.0% |
| Current assets | 29/58 | €62,239 | €54,580 | -€7,660 | -12.3% |
| Stocks and contracts in progress | 3 | €479 | €6,245 | +€5,766 | +1,202% |
| Stocks | 30/36 | €479 | €6,245 | +€5,766 | +1,202% |
| Amounts receivable within one year | 40/41 | €1,364 | €42,374 | +€41,010 | +3,006% |
| Trade receivables | 40 | €104 | - | -€104 | |
| Other amounts receivable | 41 | €1,260 | €42,374 | +€41,114 | +3,263% |
| Cash at bank and in hand | 54/58 | €60,395 | €5,774 | -€54,621 | -90.4% |
| Deferred charges and accrued income | 490/1 | - | €186 | +€186 | |
| Total equity and liabilities | 10/49 | €71,170 | €65,802 | -€5,368 | -7.5% |
| Equity | 10/15 | €31,305 | €28,883 | -€2,422 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €705 | -€1,717 | -€2,422 | |
| Amounts payable | 17/49 | €39,865 | €36,918 | -€2,947 | -7.4% |
| Amounts payable within one year | 42/48 | €39,865 | €36,918 | -€2,947 | -7.4% |
| Trade debts | 44 | €20,002 | €24,787 | +€4,785 | +23.9% |
| Suppliers | 440/4 | €20,002 | €24,787 | +€4,785 | +23.9% |
| Taxes, remuneration and social security | 45 | €7,657 | €10,581 | +€2,924 | +38.2% |
| Taxes | 450/3 | €6,773 | €6,293 | -€480 | -7.1% |
| Remuneration and social security | 454/9 | €884 | €4,288 | +€3,404 | +385% |
| Other amounts payable | 47/48 | €12,205 | €1,550 | -€10,655 | -87.3% |
| Remuneration, social security and pensions | 62 | €2,389 | €30,559 | +€28,170 | +1,179% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,042 | €5,709 | +€2,667 | +87.7% |
| Other operating charges | 640/8 | €1,361 | €2,018 | +€657 | +48.2% |
| Gross operating margin | 9900 | €36,771 | €38,936 | +€2,165 | +5.9% |
| Operating profit (loss) | 9901 | €29,978 | €650 | -€29,328 | -97.8% |
| Financial income | 75/76B | - | €2,120 | +€2,120 | |
| Recurring financial income | 75 | - | €1,120 | +€1,120 | |
| Non-recurring financial income | 76B | - | €1,000 | +€1,000 | |
| Financial charges | 65/66B | €859 | €926 | +€67 | +7.8% |
| Recurring financial charges | 65 | €71 | €285 | +€214 | +301% |
| Non-recurring financial charges | 66B | €788 | €641 | -€147 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €29,119 | €1,844 | -€27,275 | -93.7% |
| Income taxes | 67/77 | €928 | €4,265 | +€3,337 | +359% |
| Profit (loss) for the period | 9904 | €28,190 | -€2,422 | -€30,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,190 | -€2,422 | -€30,612 |
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 21 October 2026 via checked.be.