ZARRA 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.
ZARRA CONSULTING
Largest movements
- Cash +€11,150
up €11,150 (+244%), from €4,568 to €15,718
mainly Net result for the year (+€11,744) and Tax, wage and social debts (+€7,932)
- Receivables within one year -€6,875
down €6,875 (-44.2%), from €15,568 to €8,693
of which Trade receivables: -€8,286
- Tangible fixed assets +€2,799
up €2,799 (+219%), from €1,278 to €4,077
of which Furniture and vehicles: +€3,158
- Other debts -€17,471
down €17,471 (-66.1%), from €26,420 to €8,949
- Profit (loss) carried forward +€11,744
up €11,744, from -€9,287 to €2,457
- Tax, wage and social debts +€7,932
new in 2025: €7,932
- Trade debts +€4,869
new in 2025: €4,869
of which Suppliers: +€2,493
- Gross operating margin +€30,507
up €30,507, from -€10,363 to €20,145
- Financial charges +€4,190
new in 2025: €4,190
- Depreciation -€1,846
down €1,846 (-68.2%), from €2,704 to €859
- Other operating charges +€1,779
new in 2025: €1,779
- Taxes +€1,589
new in 2025: €1,589
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 | €25,193 | €32,267 | +€7,074 | +28.1% |
| Fixed assets | 21/28 | €5,058 | €7,857 | +€2,799 | +55.3% |
| Tangible fixed assets | 22/27 | €1,278 | €4,077 | +€2,799 | +219% |
| Plant, machinery and equipment | 23 | €360 | €0 | -€360 | -100% |
| Furniture and vehicles | 24 | €919 | €4,077 | +€3,158 | +344% |
| Financial fixed assets | 28 | €3,780 | €3,780 | = | 0.0% |
| Current assets | 29/58 | €20,135 | €24,410 | +€4,275 | +21.2% |
| Amounts receivable within one year | 40/41 | €15,568 | €8,693 | -€6,875 | -44.2% |
| Trade receivables | 40 | €15,568 | €7,281 | -€8,286 | -53.2% |
| Other amounts receivable | 41 | - | €1,411 | +€1,411 | |
| Cash at bank and in hand | 54/58 | €4,568 | €15,718 | +€11,150 | +244% |
| Total equity and liabilities | 10/49 | €25,193 | €32,267 | +€7,074 | +28.1% |
| Equity | 10/15 | -€1,227 | €10,517 | +€11,744 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100% |
| Profit (loss) carried forward | 14 | -€9,287 | €2,457 | +€11,744 | |
| Amounts payable | 17/49 | €26,420 | €21,750 | -€4,670 | -17.7% |
| Amounts payable within one year | 42/48 | €26,420 | €21,750 | -€4,670 | -17.7% |
| Trade debts | 44 | - | €4,869 | +€4,869 | |
| Suppliers | 440/4 | - | €2,493 | +€2,493 | |
| Bills of exchange payable | 441 | - | €2,377 | +€2,377 | |
| Taxes, remuneration and social security | 45 | - | €7,932 | +€7,932 | |
| Taxes | 450/3 | - | €7,932 | +€7,932 | |
| Other amounts payable | 47/48 | €26,420 | €8,949 | -€17,471 | -66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,704 | €859 | -€1,846 | -68.2% |
| Other operating charges | 640/8 | - | €1,779 | +€1,779 | |
| Gross operating margin | 9900 | -€10,363 | €20,145 | +€30,507 | |
| Operating profit (loss) | 9901 | -€13,067 | €17,507 | +€30,574 | |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | - | €4,190 | +€4,190 | |
| Recurring financial charges | 65 | - | €4,190 | +€4,190 | |
| Profit (loss) for the period before taxes | 9903 | -€13,067 | €13,332 | +€26,399 | |
| Income taxes | 67/77 | - | €1,589 | +€1,589 | |
| Profit (loss) for the period | 9904 | -€13,067 | €11,744 | +€24,811 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,067 | €11,744 | +€24,811 |
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 28 October 2026 via checked.be.