ZAY BATIMENT: 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.
ZAY BATIMENT
Largest movements
- Receivables within one year +€9,572
up €9,572 (+20.4%), from €46,936 to €56,509
of which Other amounts receivable: +€10,064
- Cash +€7,451
up €7,451 (+115%), from €6,494 to €13,946
mainly Trade debts (+€16,892) and Depreciation (+€6,269)
- Tangible fixed assets -€6,269
down €6,269 (-36.4%), from €17,210 to €10,940
of which Furniture and vehicles: -€4,985
- Deferred charges and accrued income -€1,038
down €1,038 (-27.5%), from €3,776 to €2,737
- Trade debts +€16,892
up €16,892 (+87.2%), from €19,370 to €36,262
of which Suppliers: +€18,857
- Current portion of long-term debt -€4,354
down €4,354 (-74.1%), from €5,878 to €1,524
- Tax, wage and social debts -€4,012
down €4,012 (-28.0%), from €14,318 to €10,306
of which Remuneration and social security: -€7,691
- Profit (loss) carried forward +€2,715
up €2,715 (+9.0%), from €30,326 to €33,041
- Debts after one year -€1,524
no longer reported in 2026 (was €1,524)
- Turnover -€561,474
no longer reported in 2026 (was €561,474)
- Purchases and services -€530,162
no longer reported in 2026 (was €530,162)
- Gross operating margin -€17,389
down €17,389 (-55.5%), from €31,312 to €13,923
- Financial charges -€6,576
down €6,576 (-54.4%), from €12,088 to €5,512
of which Non-recurring financial charges: -€5,812
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,416 | €84,132 | +€9,716 | +13.1% |
| Fixed assets | 21/28 | €17,210 | €10,940 | -€6,269 | -36.4% |
| Tangible fixed assets | 22/27 | €17,210 | €10,940 | -€6,269 | -36.4% |
| Plant, machinery and equipment | 23 | €3,926 | €2,641 | -€1,285 | -32.7% |
| Furniture and vehicles | 24 | €13,284 | €8,299 | -€4,985 | -37.5% |
| Current assets | 29/58 | €57,206 | €73,192 | +€15,986 | +27.9% |
| Amounts receivable within one year | 40/41 | €46,936 | €56,509 | +€9,572 | +20.4% |
| Trade receivables | 40 | €23,891 | €23,399 | -€491 | -2.1% |
| Other amounts receivable | 41 | €23,046 | €33,109 | +€10,064 | +43.7% |
| Cash at bank and in hand | 54/58 | €6,494 | €13,946 | +€7,451 | +115% |
| Deferred charges and accrued income | 490/1 | €3,776 | €2,737 | -€1,038 | -27.5% |
| Total equity and liabilities | 10/49 | €74,416 | €84,132 | +€9,716 | +13.1% |
| Equity | 10/15 | €33,326 | €36,041 | +€2,715 | +8.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,326 | €33,041 | +€2,715 | +9.0% |
| Amounts payable | 17/49 | €41,090 | €48,091 | +€7,002 | +17.0% |
| Amounts payable after more than one year | 17 | €1,524 | - | -€1,524 | |
| Financial debts | 170/4 | €1,524 | - | -€1,524 | |
| Amounts payable within one year | 42/48 | €39,566 | €48,091 | +€8,525 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €5,878 | €1,524 | -€4,354 | -74.1% |
| Trade debts | 44 | €19,370 | €36,262 | +€16,892 | +87.2% |
| Suppliers | 440/4 | €17,404 | €36,262 | +€18,857 | +108% |
| Bills of exchange payable | 441 | €1,966 | - | -€1,966 | |
| Taxes, remuneration and social security | 45 | €14,318 | €10,306 | -€4,012 | -28.0% |
| Taxes | 450/3 | €2,927 | €6,606 | +€3,679 | +126% |
| Remuneration and social security | 454/9 | €11,391 | €3,700 | -€7,691 | -67.5% |
| Turnover | 70 | €561,474 | - | -€561,474 | |
| Goods, raw materials, services and sundry goods | 60/61 | €530,162 | - | -€530,162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,643 | €6,269 | -€373 | -5.6% |
| Other operating charges | 640/8 | €1,785 | €563 | -€1,221 | -68.4% |
| Gross operating margin | 9900 | €31,312 | €13,923 | -€17,389 | -55.5% |
| Operating profit (loss) | 9901 | €22,885 | €7,091 | -€15,794 | -69.0% |
| Financial income | 75/76B | €621 | €4,136 | +€3,515 | +566% |
| Recurring financial income | 75 | €621 | €4,136 | +€3,515 | +566% |
| Financial charges | 65/66B | €12,088 | €5,512 | -€6,576 | -54.4% |
| Recurring financial charges | 65 | €6,276 | €5,512 | -€764 | -12.2% |
| Non-recurring financial charges | 66B | €5,812 | - | -€5,812 | |
| Profit (loss) for the period before taxes | 9903 | €11,418 | €5,715 | -€5,703 | -49.9% |
| Income taxes | 67/77 | €2,927 | €3,000 | +€73 | +2.5% |
| Profit (loss) for the period | 9904 | €8,491 | €2,715 | -€5,777 | -68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,491 | €2,715 | -€5,777 | -68.0% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.