ZAKI JAN: 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 JAN
Largest movements
- Stocks and contracts +€10,500
up €10,500 (+121%), from €8,700 to €19,200
- Cash +€7,365
up €7,365 (+71.9%), from €10,246 to €17,611
- Receivables within one year +€2,788
up €2,788 (+36.3%), from €7,682 to €10,470
of which Other amounts receivable: +€1,798
- Trade debts +€20,773
up €20,773 (+277%), from €7,503 to €28,277
- Other debts -€745
no longer reported in 2025 (was €745)
- Profit (loss) carried forward +€625
up €625 (+4.1%), from €15,379 to €16,005
- Gross operating margin -€16,605
down €16,605 (-83.9%), from €19,801 to €3,196
- Staff costs -€14,986
down €14,986 (-96.6%), from €15,520 to €534
- Financial charges -€652
down €652 (-84.1%), from €775 to €123
- Other operating charges +€601
up €601 (+39.6%), from €1,518 to €2,119
- Taxes -€398
no longer reported in 2025 (was €398)
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,628 | €47,281 | +€20,653 | +77.6% |
| Current assets | 29/58 | €26,628 | €47,281 | +€20,653 | +77.6% |
| Stocks and contracts in progress | 3 | €8,700 | €19,200 | +€10,500 | +121% |
| Stocks | 30/36 | €8,700 | €19,200 | +€10,500 | +121% |
| Amounts receivable within one year | 40/41 | €7,682 | €10,470 | +€2,788 | +36.3% |
| Trade receivables | 40 | €5,741 | €6,731 | +€990 | +17.2% |
| Other amounts receivable | 41 | €1,940 | €3,739 | +€1,798 | +92.7% |
| Cash at bank and in hand | 54/58 | €10,246 | €17,611 | +€7,365 | +71.9% |
| Total equity and liabilities | 10/49 | €26,628 | €47,281 | +€20,653 | +77.6% |
| Equity | 10/15 | €18,379 | €19,005 | +€625 | +3.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,379 | €16,005 | +€625 | +4.1% |
| Amounts payable | 17/49 | €8,248 | €28,277 | +€20,028 | +243% |
| Amounts payable within one year | 42/48 | €8,248 | €28,277 | +€20,028 | +243% |
| Trade debts | 44 | €7,503 | €28,277 | +€20,773 | +277% |
| Suppliers | 440/4 | €7,503 | €28,277 | +€20,773 | +277% |
| Other amounts payable | 47/48 | €745 | - | -€745 | |
| Remuneration, social security and pensions | 62 | €15,520 | €534 | -€14,986 | -96.6% |
| Other operating charges | 640/8 | €1,518 | €2,119 | +€601 | +39.6% |
| Gross operating margin | 9900 | €19,801 | €3,196 | -€16,605 | -83.9% |
| Operating profit (loss) | 9901 | €2,763 | €543 | -€2,220 | -80.3% |
| Financial income | 75/76B | €2 | €126 | +€124 | +6,098% |
| Recurring financial income | 75 | €2 | €126 | +€124 | +6,098% |
| Financial charges | 65/66B | €775 | €123 | -€652 | -84.1% |
| Recurring financial charges | 65 | €775 | €123 | -€652 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €1,990 | €546 | -€1,443 | -72.5% |
| Income taxes | 67/77 | €398 | - | -€398 | |
| Profit (loss) for the period | 9904 | €1,592 | €546 | -€1,045 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,592 | €546 | -€1,045 | -65.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.