ZAKRI: 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.
ZAKRI
Largest movements
- Financial fixed assets +€40,000
new in 2025: €40,000
- Cash +€32,936
up €32,936 (+60.2%), from €54,748 to €87,684
mainly Net result for the year (+€63,080) and Other debts (+€43,097)
- Receivables within one year -€9,446
down €9,446 (-29.3%), from €32,255 to €22,809
of which Trade receivables: -€7,078
- Other debts +€43,097
up €43,097 (+2,463%), from €1,750 to €44,847
- Profit (loss) carried forward +€13,080
up €13,080 (+16.7%), from €78,090 to €91,170
- Tax, wage and social debts +€5,545
up €5,545 (+73.3%), from €7,564 to €13,109
- Trade debts +€2,069
up €2,069 (+924%), from €224 to €2,293
- Gross operating margin +€22,249
up €22,249 (+37.3%), from €59,629 to €81,878
- Turnover +€21,223
up €21,223 (+17.4%), from €122,122 to €143,345
- Taxes +€4,622
up €4,622 (+35.4%), from €13,057 to €17,679
- Financial income +€1,709
up €1,709 (+593%), from €288 to €1,997
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 | €91,628 | €155,419 | +€63,791 | +69.6% |
| Fixed assets | 21/28 | €4,625 | €44,926 | +€40,301 | +871% |
| Tangible fixed assets | 22/27 | €4,625 | €4,926 | +€301 | +6.5% |
| Furniture and vehicles | 24 | €4,625 | €4,926 | +€301 | +6.5% |
| Financial fixed assets | 28 | - | €40,000 | +€40,000 | |
| Current assets | 29/58 | €87,003 | €110,493 | +€23,490 | +27.0% |
| Amounts receivable within one year | 40/41 | €32,255 | €22,809 | -€9,446 | -29.3% |
| Trade receivables | 40 | €29,887 | €22,809 | -€7,078 | -23.7% |
| Other amounts receivable | 41 | €2,368 | - | -€2,368 | |
| Cash at bank and in hand | 54/58 | €54,748 | €87,684 | +€32,936 | +60.2% |
| Total equity and liabilities | 10/49 | €91,628 | €155,419 | +€63,791 | +69.6% |
| Equity | 10/15 | €82,090 | €95,170 | +€13,080 | +15.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,090 | €91,170 | +€13,080 | +16.7% |
| Amounts payable | 17/49 | €9,538 | €60,249 | +€50,711 | +532% |
| Amounts payable within one year | 42/48 | €9,538 | €60,249 | +€50,711 | +532% |
| Trade debts | 44 | €224 | €2,293 | +€2,069 | +924% |
| Suppliers | 440/4 | €224 | €2,293 | +€2,069 | +924% |
| Taxes, remuneration and social security | 45 | €7,564 | €13,109 | +€5,545 | +73.3% |
| Taxes | 450/3 | €7,564 | €13,109 | +€5,545 | +73.3% |
| Other amounts payable | 47/48 | €1,750 | €44,847 | +€43,097 | +2,463% |
| Turnover | 70 | €122,122 | €143,345 | +€21,223 | +17.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €62,493 | €61,467 | -€1,026 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €702 | €1,113 | +€411 | +58.5% |
| Other operating charges | 640/8 | €603 | €627 | +€24 | +4.0% |
| Gross operating margin | 9900 | €59,629 | €81,878 | +€22,249 | +37.3% |
| Operating profit (loss) | 9901 | €58,324 | €80,138 | +€21,814 | +37.4% |
| Financial income | 75/76B | €288 | €1,997 | +€1,709 | +593% |
| Recurring financial income | 75 | €288 | €1,997 | +€1,709 | +593% |
| Financial charges | 65/66B | €1,324 | €1,376 | +€52 | +3.9% |
| Recurring financial charges | 65 | €1,324 | €1,376 | +€52 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €57,288 | €80,759 | +€23,471 | +41.0% |
| Income taxes | 67/77 | €13,057 | €17,679 | +€4,622 | +35.4% |
| Profit (loss) for the period | 9904 | €44,231 | €63,080 | +€18,849 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,231 | €63,080 | +€18,849 | +42.6% |
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 15 October 2026 via checked.be.