ZAS ONE: what changed
Two fiscal 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.
ZAS ONE
Largest movements
- Receivables within one year +€27,741
up €27,741 (+120.5%), from €23,027 to €50,768
of which Trade receivables: +€30,315
- Cash -€6,189
no longer reported in 2024 (was €6,189)
mainly Receivables within one year (-€27,741) and Net result for the year (-€1,865)
- Deferred charges and accrued income +€1,045
up €1,045 (+635.7%), from €164 to €1,210
- Tax, wage and social debts +€18,395
up €18,395 (+50.7%), from €36,307 to €54,702
of which Remuneration and social security: +€17,218
- Trade debts +€4,056
new in 2024: €4,056
- Profit (loss) carried forward -€1,865
down €1,865 (-6.7%), from -€27,820 to -€29,685
- Accrued charges and deferred income +€1,132
up €1,132 (+43387.0%), from €3 to €1,135
- Gross operating margin +€16,265
up €16,265 (+21.9%), from €74,220 to €90,486
- Staff costs +€15,811
up €15,811 (+22.6%), from €69,824 to €85,635
- Financial charges +€4,395
up €4,395 (+2681.0%), from €164 to €4,559
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.
Cash bridge derived
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 | €41,612 | €63,567 | +€21,955 | +52.8% |
| Fixed assets | 21/28 | €1,246 | €603 | -€642 | -51.6% |
| Intangible fixed assets | 21 | €62 | €12 | -€50 | -80.1% |
| Tangible fixed assets | 22/27 | €1,183 | €591 | -€592 | -50.0% |
| Plant, machinery and equipment | 23 | €425 | €57 | -€367 | -86.5% |
| Furniture and vehicles | 24 | €759 | €534 | -€225 | -29.6% |
| Current assets | 29/58 | €40,366 | €62,963 | +€22,597 | +56.0% |
| Stocks and contracts in progress | 3 | €10,986 | €10,986 | = | 0.0% |
| Stocks | 30/36 | €10,986 | €10,986 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,027 | €50,768 | +€27,741 | +120.5% |
| Trade receivables | 40 | €19,470 | €49,785 | +€30,315 | +155.7% |
| Other amounts receivable | 41 | €3,557 | €983 | -€2,574 | -72.4% |
| Cash at bank and in hand | 54/58 | €6,189 | - | -€6,189 | |
| Deferred charges and accrued income | 490/1 | €164 | €1,210 | +€1,045 | +635.7% |
| Total equity and liabilities | 10/49 | €41,612 | €63,567 | +€21,955 | +52.8% |
| Equity | 10/15 | -€22,453 | -€24,318 | -€1,865 | -8.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €367 | €367 | = | 0.0% |
| Distributable reserves | 133 | €367 | €367 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,820 | -€29,685 | -€1,865 | -6.7% |
| Amounts payable | 17/49 | €64,065 | €87,885 | +€23,820 | +37.2% |
| Amounts payable within one year | 42/48 | €64,062 | €86,750 | +€22,688 | +35.4% |
| Financial debts | 43 | - | €193 | +€193 | |
| Credit institutions | 430/8 | - | €193 | +€193 | |
| Trade debts | 44 | - | €4,056 | +€4,056 | |
| Suppliers | 440/4 | - | €4,056 | +€4,056 | |
| Taxes, remuneration and social security | 45 | €36,307 | €54,702 | +€18,395 | +50.7% |
| Taxes | 450/3 | €3,801 | €4,978 | +€1,177 | +31.0% |
| Remuneration and social security | 454/9 | €32,506 | €49,724 | +€17,218 | +53.0% |
| Other amounts payable | 47/48 | €27,755 | €27,798 | +€43 | +0.2% |
| Accrued charges and deferred income | 492/3 | €3 | €1,135 | +€1,132 | +43387.0% |
| Remuneration, social security and pensions | 62 | €69,824 | €85,635 | +€15,811 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €745 | €642 | -€103 | -13.8% |
| Other operating charges | 640/8 | €1,410 | €1,516 | +€105 | +7.5% |
| Gross operating margin | 9900 | €74,220 | €90,486 | +€16,265 | +21.9% |
| Operating profit (loss) | 9901 | €2,241 | €2,693 | +€452 | +20.2% |
| Financial income | 75/76B | €1 | €1 | -€0 | -6.3% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -6.3% |
| Financial charges | 65/66B | €164 | €4,559 | +€4,395 | +2681.0% |
| Recurring financial charges | 65 | €164 | €4,559 | +€4,395 | +2681.0% |
| Profit (loss) for the period before taxes | 9903 | €2,078 | -€1,865 | -€3,943 | |
| Profit (loss) for the period | 9904 | €2,078 | -€1,865 | -€3,943 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,078 | -€1,865 | -€3,943 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.