ZAKLAMP: 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.
ZAKLAMP
Largest movements
- Receivables after one year +€50,000
up €50,000 (+35.7%), from €140,000 to €190,000
- Cash +€17,065
up €17,065 (+17.0%), from €100,459 to €117,524
mainly Net result for the year (+€69,721) and Tax, wage and social debts (+€5,618)
- Reserves +€68,055
up €68,055 (+30.4%), from €224,165 to €292,220
- Tax, wage and social debts +€5,618
up €5,618 (+22.8%), from €24,667 to €30,285
of which Remuneration and social security: +€4,553
- Staff costs +€31,705
up €31,705 (+26.7%), from €118,797 to €150,502
- Gross operating margin +€19,207
up €19,207 (+8.5%), from €225,162 to €244,369
- Depreciation -€16,841
down €16,841 (-81.3%), from €20,703 to €3,862
- Taxes -€5,356
down €5,356 (-22.9%), from €23,398 to €18,043
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 | €284,737 | €357,541 | +€72,804 | +25.6% |
| Fixed assets | 21/28 | €32,369 | €34,882 | +€2,513 | +7.8% |
| Tangible fixed assets | 22/27 | €25,769 | €28,282 | +€2,513 | +9.8% |
| Plant, machinery and equipment | 23 | €15,393 | €18,196 | +€2,803 | +18.2% |
| Furniture and vehicles | 24 | €784 | €534 | -€250 | -31.9% |
| Other tangible fixed assets | 26 | €9,592 | €9,552 | -€40 | -0.4% |
| Financial fixed assets | 28 | €6,600 | €6,600 | = | 0.0% |
| Current assets | 29/58 | €252,369 | €322,660 | +€70,291 | +27.9% |
| Amounts receivable after more than one year | 29 | €140,000 | €190,000 | +€50,000 | +35.7% |
| Other amounts receivable | 291 | €140,000 | €190,000 | +€50,000 | +35.7% |
| Stocks and contracts in progress | 3 | €8,127 | €10,236 | +€2,108 | +25.9% |
| Stocks | 30/36 | €8,127 | €10,236 | +€2,108 | +25.9% |
| Amounts receivable within one year | 40/41 | €1,810 | €3,473 | +€1,664 | +91.9% |
| Trade receivables | 40 | €1,810 | €3,070 | +€1,260 | +69.6% |
| Other amounts receivable | 41 | - | €403 | +€403 | |
| Cash at bank and in hand | 54/58 | €100,459 | €117,524 | +€17,065 | +17.0% |
| Deferred charges and accrued income | 490/1 | €1,973 | €1,427 | -€546 | -27.7% |
| Total equity and liabilities | 10/49 | €284,737 | €357,541 | +€72,804 | +25.6% |
| Equity | 10/15 | €242,765 | €310,820 | +€68,055 | +28.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €224,165 | €292,220 | +€68,055 | +30.4% |
| Distributable reserves | 133 | €224,165 | €292,220 | +€68,055 | +30.4% |
| Amounts payable | 17/49 | €41,972 | €46,721 | +€4,749 | +11.3% |
| Amounts payable within one year | 42/48 | €41,972 | €46,128 | +€4,156 | +9.9% |
| Trade debts | 44 | €15,165 | €14,178 | -€987 | -6.5% |
| Suppliers | 440/4 | €15,165 | €14,178 | -€987 | -6.5% |
| Taxes, remuneration and social security | 45 | €24,667 | €30,285 | +€5,618 | +22.8% |
| Taxes | 450/3 | €12,891 | €13,956 | +€1,065 | +8.3% |
| Remuneration and social security | 454/9 | €11,776 | €16,329 | +€4,553 | +38.7% |
| Other amounts payable | 47/48 | €2,140 | €1,666 | -€474 | -22.1% |
| Accrued charges and deferred income | 492/3 | - | €593 | +€593 | |
| Remuneration, social security and pensions | 62 | €118,797 | €150,502 | +€31,705 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,703 | €3,862 | -€16,841 | -81.3% |
| Other operating charges | 640/8 | €6,015 | €4,564 | -€1,451 | -24.1% |
| Gross operating margin | 9900 | €225,162 | €244,369 | +€19,207 | +8.5% |
| Operating profit (loss) | 9901 | €79,646 | €85,441 | +€5,794 | +7.3% |
| Financial income | 75/76B | €2,771 | €2,914 | +€143 | +5.2% |
| Recurring financial income | 75 | €2,771 | €2,914 | +€143 | +5.2% |
| Financial charges | 65/66B | €998 | €591 | -€407 | -40.8% |
| Recurring financial charges | 65 | €998 | €591 | -€407 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €81,420 | €87,764 | +€6,344 | +7.8% |
| Income taxes | 67/77 | €23,398 | €18,043 | -€5,356 | -22.9% |
| Profit (loss) for the period | 9904 | €58,022 | €69,721 | +€11,700 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,022 | €69,721 | +€11,700 | +20.2% |
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 14 October 2026 via checked.be.