ZAYA: 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.
ZAYA
Largest movements
- Stocks and contracts +€14,247
up €14,247 (+37.9%), from €37,589 to €51,836
- Tangible fixed assets +€7,112
up €7,112 (+86.5%), from €8,222 to €15,333
of which Other tangible fixed assets: +€6,307
- Cash -€5,911
down €5,911 (-44.4%), from €13,326 to €7,415
mainly Stocks and contracts (-€14,247) and Investment in fixed assets (net) (-€12,147)
- Receivables within one year +€5,771
up €5,771 (+74.4%), from €7,754 to €13,526
of which Other amounts receivable: +€5,773
- Trade debts +€26,435
up €26,435 (+73.0%), from €36,198 to €62,633
- Other debts -€5,347
no longer reported in 2024 (was €5,347)
- Profit (loss) carried forward +€1,041
up €1,041 (+7.6%), from €13,722 to €14,763
- Tax, wage and social debts -€911
down €911 (-9.5%), from €9,625 to €8,713
of which Taxes: -€2,979
- Gross operating margin -€11,252
down €11,252 (-17.0%), from €66,333 to €55,081
- Financial charges -€9,823
down €9,823 (-92.9%), from €10,580 to €756
- Other operating charges +€8,335
up €8,335 (+649%), from €1,284 to €9,619
- Staff costs +€6,075
up €6,075 (+18.9%), from €32,180 to €38,255
- Taxes -€3,302
down €3,302 (-87.5%), from €3,773 to €471
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.
Derived cash bridge
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 | €66,891 | €88,110 | +€21,219 | +31.7% |
| Fixed assets | 21/28 | €8,222 | €15,333 | +€7,112 | +86.5% |
| Tangible fixed assets | 22/27 | €8,222 | €15,333 | +€7,112 | +86.5% |
| Plant, machinery and equipment | 23 | €4,500 | €4,821 | +€321 | +7.1% |
| Furniture and vehicles | 24 | €1,965 | €2,449 | +€484 | +24.6% |
| Other tangible fixed assets | 26 | €1,757 | €8,064 | +€6,307 | +359% |
| Current assets | 29/58 | €58,670 | €72,777 | +€14,107 | +24.0% |
| Stocks and contracts in progress | 3 | €37,589 | €51,836 | +€14,247 | +37.9% |
| Stocks | 30/36 | €37,589 | €51,836 | +€14,247 | +37.9% |
| Amounts receivable within one year | 40/41 | €7,754 | €13,526 | +€5,771 | +74.4% |
| Trade receivables | 40 | €1 | - | -€1 | |
| Other amounts receivable | 41 | €7,753 | €13,526 | +€5,773 | +74.5% |
| Cash at bank and in hand | 54/58 | €13,326 | €7,415 | -€5,911 | -44.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €66,891 | €88,110 | +€21,219 | +31.7% |
| Equity | 10/15 | €15,722 | €16,763 | +€1,041 | +6.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,722 | €14,763 | +€1,041 | +7.6% |
| Amounts payable | 17/49 | €51,169 | €71,347 | +€20,177 | +39.4% |
| Amounts payable within one year | 42/48 | €51,169 | €71,347 | +€20,177 | +39.4% |
| Trade debts | 44 | €36,198 | €62,633 | +€26,435 | +73.0% |
| Suppliers | 440/4 | €36,198 | €62,633 | +€26,435 | +73.0% |
| Taxes, remuneration and social security | 45 | €9,625 | €8,713 | -€911 | -9.5% |
| Taxes | 450/3 | €7,107 | €4,127 | -€2,979 | -41.9% |
| Remuneration and social security | 454/9 | €2,518 | €4,586 | +€2,068 | +82.1% |
| Other amounts payable | 47/48 | €5,347 | - | -€5,347 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €32,180 | €38,255 | +€6,075 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,862 | €5,036 | +€1,174 | +30.4% |
| Other operating charges | 640/8 | €1,284 | €9,619 | +€8,335 | +649% |
| Non-recurring operating charges | 66A | €45 | - | -€45 | |
| Gross operating margin | 9900 | €66,333 | €55,081 | -€11,252 | -17.0% |
| Operating profit (loss) | 9901 | €28,962 | €2,171 | -€26,791 | -92.5% |
| Financial income | 75/76B | €0 | €98 | +€98 | +121,913% |
| Recurring financial income | 75 | €0 | €98 | +€98 | +121,913% |
| Financial charges | 65/66B | €10,580 | €756 | -€9,823 | -92.9% |
| Recurring financial charges | 65 | €10,580 | €756 | -€9,823 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | €18,383 | €1,513 | -€16,870 | -91.8% |
| Income taxes | 67/77 | €3,773 | €471 | -€3,302 | -87.5% |
| Profit (loss) for the period | 9904 | €14,609 | €1,041 | -€13,568 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,609 | €1,041 | -€13,568 | -92.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.