ZALYA: 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.
ZALYA
Largest movements
- Tangible fixed assets +€16,036
new in 2025: €16,036
- Receivables within one year -€491
down €491 (-3.3%), from €14,713 to €14,223
- Profit (loss) carried forward +€10,915
up €10,915, from -€6,667 to €4,248
- Tax, wage and social debts +€3,158
up €3,158 (+114%), from €2,780 to €5,939
of which Taxes: +€1,658
- Trade debts +€1,571
new in 2025: €1,571
- Turnover -€11,888
no longer reported in 2025 (was €11,888)
- Gross operating margin +€4,244
up €4,244 (+35.7%), from €11,888 to €16,131
- Depreciation +€3,030
new in 2025: €3,030
- Taxes +€1,811
new in 2025: €1,811
- Other operating charges +€1,171
new in 2025: €1,171
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 | €14,713 | €30,358 | +€15,644 | +106% |
| Fixed assets | 21/28 | - | €16,036 | +€16,036 | |
| Tangible fixed assets | 22/27 | - | €16,036 | +€16,036 | |
| Furniture and vehicles | 24 | - | €16,036 | +€16,036 | |
| Current assets | 29/58 | €14,713 | €14,322 | -€392 | -2.7% |
| Amounts receivable within one year | 40/41 | €14,713 | €14,223 | -€491 | -3.3% |
| Other amounts receivable | 41 | €14,713 | €14,223 | -€491 | -3.3% |
| Cash at bank and in hand | 54/58 | - | €99 | +€99 | |
| Total equity and liabilities | 10/49 | €14,713 | €30,358 | +€15,644 | +106% |
| Equity | 10/15 | €11,933 | €22,848 | +€10,915 | +91.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,667 | €4,248 | +€10,915 | |
| Amounts payable | 17/49 | €2,780 | €7,510 | +€4,729 | +170% |
| Amounts payable within one year | 42/48 | €2,780 | €7,510 | +€4,729 | +170% |
| Trade debts | 44 | - | €1,571 | +€1,571 | |
| Suppliers | 440/4 | - | €1,571 | +€1,571 | |
| Taxes, remuneration and social security | 45 | €2,780 | €5,939 | +€3,158 | +114% |
| Taxes | 450/3 | €2,780 | €4,439 | +€1,658 | +59.7% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Turnover | 70 | €11,888 | - | -€11,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,030 | +€3,030 | |
| Other operating charges | 640/8 | - | €1,171 | +€1,171 | |
| Gross operating margin | 9900 | €11,888 | €16,131 | +€4,244 | +35.7% |
| Operating profit (loss) | 9901 | €11,888 | €11,930 | +€43 | +0.4% |
| Financial income | 75/76B | €445 | €795 | +€350 | +78.6% |
| Recurring financial income | 75 | €445 | €795 | +€350 | +78.6% |
| Financial charges | 65/66B | €16 | - | -€16 | |
| Recurring financial charges | 65 | €16 | - | -€16 | |
| Profit (loss) for the period before taxes | 9903 | €12,316 | €12,726 | +€409 | +3.3% |
| Income taxes | 67/77 | - | €1,811 | +€1,811 | |
| Profit (loss) for the period | 9904 | €12,316 | €10,915 | -€1,401 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,316 | €10,915 | -€1,401 | -11.4% |
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 17 October 2026 via checked.be.