ZAKII: what changed
Two fiscal 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.
ZAKII
Largest movements
- Stocks and contracts +€6,439
up €6,439 (+12.1%), from €53,128 to €59,567
- Debts after one year +€17,500
up €17,500 (+112.9%), from €15,500 to €33,000
- Profit (loss) carried forward -€6,947
down €6,947 (-53.7%), from -€12,941 to -€19,888
- Other debts -€6,496
down €6,496 (-25.1%), from €25,856 to €19,360
- Short-term financial debts +€1,869
up €1,869 (+116.4%), from €1,605 to €3,474
- Trade debts +€1,315
up €1,315 (+90.8%), from €1,448 to €2,763
- Purchases and services +€21,860
up €21,860 (+6.6%), from €329,154 to €351,014
- Turnover +€20,785
up €20,785 (+6.5%), from €321,545 to €342,330
- Gross operating margin -€7,828
down €7,828, from €2,845 to -€4,983
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.
Cash bridge derived
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 | €58,530 | €64,541 | +€6,011 | +10.3% |
| Fixed assets | 21/28 | €1,011 | €487 | -€524 | -51.8% |
| Tangible fixed assets | 22/27 | €1,011 | €487 | -€524 | -51.8% |
| Furniture and vehicles | 24 | €1,011 | €487 | -€524 | -51.8% |
| Current assets | 29/58 | €57,519 | €64,054 | +€6,535 | +11.4% |
| Stocks and contracts in progress | 3 | €53,128 | €59,567 | +€6,439 | +12.1% |
| Stocks | 30/36 | €53,128 | €59,567 | +€6,439 | +12.1% |
| Cash at bank and in hand | 54/58 | €4,384 | €4,475 | +€91 | +2.1% |
| Deferred charges and accrued income | 490/1 | €7 | €12 | +€5 | +67.7% |
| Total equity and liabilities | 10/49 | €58,530 | €64,541 | +€6,011 | +10.3% |
| Equity | 10/15 | €11,985 | €5,038 | -€6,947 | -58.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,326 | €6,326 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,195 | €1,195 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,195 | €1,195 | = | 0.0% |
| Distributable reserves | 133 | €5,131 | €5,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,941 | -€19,888 | -€6,947 | -53.7% |
| Amounts payable | 17/49 | €46,545 | €59,503 | +€12,958 | +27.8% |
| Amounts payable after more than one year | 17 | €15,500 | €33,000 | +€17,500 | +112.9% |
| Other amounts payable | 178/9 | €15,500 | €33,000 | +€17,500 | +112.9% |
| Amounts payable within one year | 42/48 | €31,045 | €26,503 | -€4,542 | -14.6% |
| Financial debts | 43 | €1,605 | €3,474 | +€1,869 | +116.4% |
| Credit institutions | 430/8 | €1,605 | €3,474 | +€1,869 | +116.4% |
| Trade debts | 44 | €1,448 | €2,763 | +€1,315 | +90.8% |
| Suppliers | 440/4 | €1,448 | €2,763 | +€1,315 | +90.8% |
| Taxes, remuneration and social security | 45 | €2,136 | €906 | -€1,230 | -57.6% |
| Taxes | 450/3 | €2,136 | €906 | -€1,230 | -57.6% |
| Other amounts payable | 47/48 | €25,856 | €19,360 | -€6,496 | -25.1% |
| Turnover | 70 | €321,545 | €342,330 | +€20,785 | +6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €329,154 | €351,014 | +€21,860 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | €524 | +€21 | +4.2% |
| Other operating charges | 640/8 | €2,256 | €750 | -€1,505 | -66.7% |
| Gross operating margin | 9900 | €2,845 | -€4,983 | -€7,828 | |
| Operating profit (loss) | 9901 | €86 | -€6,258 | -€6,344 | |
| Financial income | 75/76B | - | €61 | +€61 | |
| Recurring financial income | 75 | - | €61 | +€61 | |
| Financial charges | 65/66B | €655 | €619 | -€36 | -5.5% |
| Recurring financial charges | 65 | €655 | €619 | -€36 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€568 | -€6,816 | -€6,247 | -1099.5% |
| Income taxes | 67/77 | - | €132 | +€132 | |
| Profit (loss) for the period | 9904 | -€568 | -€6,947 | -€6,379 | -1122.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€568 | -€6,947 | -€6,379 | -1122.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.