ZALMI: 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.
ZALMI
Largest movements
- Cash +€19,662
up €19,662 (+1,397%), from €1,407 to €21,069
mainly Net result for the year (+€36,812) and Stocks and contracts (+€8,061)
- Stocks and contracts -€8,061
down €8,061 (-17.3%), from €46,611 to €38,550
- Receivables within one year -€5,596
down €5,596 (-64.0%), from €8,741 to €3,145
- Tangible fixed assets -€973
down €973 (-43.9%), from €2,216 to €1,243
- Trade debts -€36,887
down €36,887 (-92.4%), from €39,921 to €3,034
- Profit (loss) carried forward +€36,812
up €36,812, from -€13,827 to €22,984
- Tax, wage and social debts +€6,237
up €6,237 (+34.7%), from €17,953 to €24,191
of which Taxes: +€14,256
- Other debts -€1,048
down €1,048 (-99.2%), from €1,056 to €9
- Gross operating margin +€54,936
up €54,936 (+129%), from €42,671 to €97,606
- Taxes +€16,028
new in 2024: €16,028
- Other operating charges +€14,638
up €14,638 (+7,573%), from €193 to €14,831
- Staff costs -€2,785
down €2,785 (-9.5%), from €29,432 to €26,648
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,128 | €64,242 | +€5,114 | +8.6% |
| Fixed assets | 21/28 | €2,216 | €1,243 | -€973 | -43.9% |
| Tangible fixed assets | 22/27 | €2,216 | €1,243 | -€973 | -43.9% |
| Furniture and vehicles | 24 | €2,216 | €1,243 | -€973 | -43.9% |
| Current assets | 29/58 | €56,912 | €62,999 | +€6,087 | +10.7% |
| Stocks and contracts in progress | 3 | €46,611 | €38,550 | -€8,061 | -17.3% |
| Stocks | 30/36 | €46,611 | €38,550 | -€8,061 | -17.3% |
| Amounts receivable within one year | 40/41 | €8,741 | €3,145 | -€5,596 | -64.0% |
| Trade receivables | 40 | €8,741 | €3,145 | -€5,596 | -64.0% |
| Cash at bank and in hand | 54/58 | €1,407 | €21,069 | +€19,662 | +1,397% |
| Deferred charges and accrued income | 490/1 | €153 | €235 | +€82 | +53.8% |
| Total equity and liabilities | 10/49 | €59,128 | €64,242 | +€5,114 | +8.6% |
| Equity | 10/15 | €198 | €37,009 | +€36,812 | +18,613% |
| Contributions | 10/11 | €12,170 | €12,170 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,827 | €22,984 | +€36,812 | |
| Amounts payable | 17/49 | €58,930 | €27,233 | -€31,697 | -53.8% |
| Amounts payable within one year | 42/48 | €58,930 | €27,233 | -€31,697 | -53.8% |
| Trade debts | 44 | €39,921 | €3,034 | -€36,887 | -92.4% |
| Suppliers | 440/4 | €39,921 | €3,034 | -€36,887 | -92.4% |
| Taxes, remuneration and social security | 45 | €17,953 | €24,191 | +€6,237 | +34.7% |
| Taxes | 450/3 | €3,783 | €18,039 | +€14,256 | +377% |
| Remuneration and social security | 454/9 | €14,171 | €6,152 | -€8,019 | -56.6% |
| Other amounts payable | 47/48 | €1,056 | €9 | -€1,048 | -99.2% |
| Remuneration, social security and pensions | 62 | €29,432 | €26,648 | -€2,785 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €704 | €973 | +€269 | +38.3% |
| Other operating charges | 640/8 | €193 | €14,831 | +€14,638 | +7,573% |
| Gross operating margin | 9900 | €42,671 | €97,606 | +€54,936 | +129% |
| Operating profit (loss) | 9901 | €12,341 | €55,154 | +€42,813 | +347% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,190 | €2,315 | +€125 | +5.7% |
| Recurring financial charges | 65 | €2,190 | €2,315 | +€125 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €10,151 | €52,839 | +€42,688 | +421% |
| Income taxes | 67/77 | - | €16,028 | +€16,028 | |
| Profit (loss) for the period | 9904 | €10,151 | €36,812 | +€26,661 | +263% |
| Profit (loss) for the period to be appropriated | 9905 | €10,151 | €36,812 | +€26,661 | +263% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.