ZAL SYSTEM: 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.
ZAL SYSTEM
Largest movements
- Receivables within one year +€2,474
up €2,474 (+5.6%), from €44,416 to €46,890
- Profit (loss) carried forward +€2,074
up €2,074 (+7.6%), from -€27,472 to -€25,398
No income-statement line moved by more than 1% of the activity.
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,416 | €46,890 | +€2,474 | +5.6% |
| Current assets | 29/58 | €44,416 | €46,890 | +€2,474 | +5.6% |
| Amounts receivable within one year | 40/41 | €44,416 | €46,890 | +€2,474 | +5.6% |
| Other amounts receivable | 41 | €44,416 | €46,890 | +€2,474 | +5.6% |
| Total equity and liabilities | 10/49 | €44,416 | €46,890 | +€2,474 | +5.6% |
| Equity | 10/15 | €44,028 | €46,102 | +€2,074 | +4.7% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,472 | -€25,398 | +€2,074 | +7.6% |
| Amounts payable | 17/49 | €387 | €787 | +€400 | +103.2% |
| Amounts payable within one year | 42/48 | €387 | €787 | +€400 | +103.2% |
| Trade debts | 44 | €387 | €787 | +€400 | +103.2% |
| Suppliers | 440/4 | €387 | €787 | +€400 | +103.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Operating profit (loss) | 9901 | -€387 | -€400 | -€12 | -3.2% |
| Financial income | 75/76B | €2,624 | €2,474 | -€150 | -5.7% |
| Recurring financial income | 75 | €2,624 | €2,474 | -€150 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €2,237 | €2,074 | -€162 | -7.3% |
| Profit (loss) for the period | 9904 | €2,237 | €2,074 | -€162 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,237 | €2,074 | -€162 | -7.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.