ZAKRA: 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.
ZAKRA
Largest movements
- Cash +€59,368
up €59,368 (+18.1%), from €327,255 to €386,623
mainly Net result for the year (+€89,237) and Tax, wage and social debts (+€14,481)
- Tangible fixed assets +€12,807
up €12,807 (+292.4%), from €4,379 to €17,186
of which Furniture and vehicles: +€14,647
- Profit (loss) carried forward +€89,237
up €89,237 (+30.7%), from €290,212 to €379,449
- Trade debts -€31,587
down €31,587 (-90.4%), from €34,940 to €3,353
- Tax, wage and social debts +€14,481
up €14,481 (+85.4%), from €16,967 to €31,448
of which Taxes: +€9,511
- Taxes -€22,434
down €22,434 (-73.1%), from €30,679 to €8,245
- Gross operating margin -€10,932
down €10,932 (-9.1%), from €119,809 to €108,877
- Staff costs -€5,873
no longer reported in 2025 (was €5,873)
- Depreciation +€5,158
up €5,158 (+287.7%), from €1,793 to €6,951
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 | €362,578 | €434,710 | +€72,132 | +19.9% |
| Fixed assets | 21/28 | €4,379 | €17,186 | +€12,807 | +292.4% |
| Tangible fixed assets | 22/27 | €4,379 | €17,186 | +€12,807 | +292.4% |
| Plant, machinery and equipment | 23 | €4,379 | €2,540 | -€1,839 | -42.0% |
| Furniture and vehicles | 24 | - | €14,647 | +€14,647 | |
| Current assets | 29/58 | €358,199 | €417,524 | +€59,325 | +16.6% |
| Amounts receivable within one year | 40/41 | €29,736 | €29,693 | -€43 | -0.1% |
| Other amounts receivable | 41 | €29,736 | €29,693 | -€43 | -0.1% |
| Cash at bank and in hand | 54/58 | €327,255 | €386,623 | +€59,368 | +18.1% |
| Deferred charges and accrued income | 490/1 | €1,208 | €1,208 | = | 0.0% |
| Total equity and liabilities | 10/49 | €362,578 | €434,710 | +€72,132 | +19.9% |
| Equity | 10/15 | €310,672 | €399,909 | +€89,237 | +28.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €290,212 | €379,449 | +€89,237 | +30.7% |
| Amounts payable | 17/49 | €51,906 | €34,801 | -€17,105 | -33.0% |
| Amounts payable within one year | 42/48 | €51,906 | €34,801 | -€17,105 | -33.0% |
| Trade debts | 44 | €34,940 | €3,353 | -€31,587 | -90.4% |
| Suppliers | 440/4 | €34,940 | €3,353 | -€31,587 | -90.4% |
| Taxes, remuneration and social security | 45 | €16,967 | €31,448 | +€14,481 | +85.4% |
| Taxes | 450/3 | €16,259 | €25,770 | +€9,511 | +58.5% |
| Remuneration and social security | 454/9 | €708 | €5,678 | +€4,971 | +702.3% |
| Remuneration, social security and pensions | 62 | €5,873 | - | -€5,873 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,793 | €6,951 | +€5,158 | +287.7% |
| Other operating charges | 640/8 | €2,219 | €2,196 | -€23 | -1.1% |
| Gross operating margin | 9900 | €119,809 | €108,877 | -€10,932 | -9.1% |
| Operating profit (loss) | 9901 | €109,924 | €99,730 | -€10,194 | -9.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,691 | €2,249 | -€442 | -16.4% |
| Recurring financial charges | 65 | €2,691 | €2,249 | -€442 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €107,233 | €97,482 | -€9,751 | -9.1% |
| Income taxes | 67/77 | €30,679 | €8,245 | -€22,434 | -73.1% |
| Profit (loss) for the period | 9904 | €76,554 | €89,237 | +€12,683 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,554 | €89,237 | +€12,683 | +16.6% |
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 10 October 2026 via checked.be.