ZALP CONSULTING: 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.
ZALP CONSULTING
Largest movements
- Receivables within one year +€27,846
up €27,846 (+61.1%), from €45,543 to €73,389
of which Trade receivables: +€13,967
- Cash -€16,199
down €16,199 (-97.1%), from €16,690 to €492
mainly Receivables within one year (-€27,846) and Contributions, distributions and other (-€20,500)
- Tangible fixed assets -€1,699
down €1,699 (-68.1%), from €2,494 to €795
of which Furniture and vehicles: -€1,364
- Tax, wage and social debts +€8,761
up €8,761 (+36.9%), from €23,770 to €32,530
of which Taxes: +€5,379
- Other debts +€850
up €850 (+4.3%), from €19,650 to €20,500
- Staff costs -€1,119
down €1,119 (-99.1%), from €1,130 to €11
- Financial income +€334
up €334 (+36.3%), from €919 to €1,253
- Gross operating margin -€302
down €302 (-1.0%), from €29,152 to €28,851
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 | €66,064 | €76,276 | +€10,213 | +15.5% |
| Fixed assets | 21/28 | €2,699 | €1,000 | -€1,699 | -63.0% |
| Tangible fixed assets | 22/27 | €2,494 | €795 | -€1,699 | -68.1% |
| Plant, machinery and equipment | 23 | €671 | €335 | -€335 | -50.0% |
| Furniture and vehicles | 24 | €1,823 | €460 | -€1,364 | -74.8% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €63,364 | €75,276 | +€11,912 | +18.8% |
| Amounts receivable within one year | 40/41 | €45,543 | €73,389 | +€27,846 | +61.1% |
| Trade receivables | 40 | €28,817 | €42,784 | +€13,967 | +48.5% |
| Other amounts receivable | 41 | €16,726 | €30,605 | +€13,880 | +83.0% |
| Cash at bank and in hand | 54/58 | €16,690 | €492 | -€16,199 | -97.1% |
| Deferred charges and accrued income | 490/1 | €1,131 | €1,395 | +€264 | +23.4% |
| Total equity and liabilities | 10/49 | €66,064 | €76,276 | +€10,213 | +15.5% |
| Equity | 10/15 | €18,566 | €18,605 | +€39 | +0.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €18,549 | €18,549 | = | 0.0% |
| Distributable reserves | 133 | €18,549 | €18,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16 | €55 | +€39 | +236% |
| Amounts payable | 17/49 | €47,497 | €57,671 | +€10,174 | +21.4% |
| Amounts payable within one year | 42/48 | €45,831 | €55,954 | +€10,123 | +22.1% |
| Trade debts | 44 | €2,412 | €2,924 | +€512 | +21.2% |
| Suppliers | 440/4 | €2,412 | €2,924 | +€512 | +21.2% |
| Taxes, remuneration and social security | 45 | €23,770 | €32,530 | +€8,761 | +36.9% |
| Taxes | 450/3 | €23,770 | €29,149 | +€5,379 | +22.6% |
| Remuneration and social security | 454/9 | - | €3,381 | +€3,381 | |
| Other amounts payable | 47/48 | €19,650 | €20,500 | +€850 | +4.3% |
| Accrued charges and deferred income | 492/3 | €1,666 | €1,717 | +€51 | +3.1% |
| Remuneration, social security and pensions | 62 | €1,130 | €11 | -€1,119 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,699 | €1,699 | = | 0.0% |
| Other operating charges | 640/8 | €927 | €891 | -€37 | -3.9% |
| Gross operating margin | 9900 | €29,152 | €28,851 | -€302 | -1.0% |
| Operating profit (loss) | 9901 | €25,396 | €26,250 | +€854 | +3.4% |
| Financial income | 75/76B | €919 | €1,253 | +€334 | +36.3% |
| Recurring financial income | 75 | €919 | €1,253 | +€334 | +36.3% |
| Financial charges | 65/66B | €271 | €261 | -€10 | -3.8% |
| Recurring financial charges | 65 | €271 | €261 | -€10 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €26,044 | €27,243 | +€1,199 | +4.6% |
| Income taxes | 67/77 | €6,467 | €6,704 | +€236 | +3.7% |
| Profit (loss) for the period | 9904 | €19,576 | €20,539 | +€963 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,576 | €20,539 | +€963 | +4.9% |
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 30 October 2026 via checked.be.