ZAYTUN: 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.
ZAYTUN
Largest movements
- Tangible fixed assets +€24,420
up €24,420 (+48.2%), from €50,625 to €75,046
of which Furniture and vehicles: +€19,651
- Cash +€16,900
up €16,900 (+1101.9%), from €1,534 to €18,433
mainly Net result for the year (+€72,478) and Trade debts (+€8,254)
- Receivables within one year -€5,723
down €5,723 (-78.8%), from €7,264 to €1,541
of which Other amounts receivable: -€4,397
- Stocks and contracts -€3,810
down €3,810 (-11.7%), from €32,460 to €28,650
- Profit (loss) carried forward +€72,478
up €72,478, from -€9,688 to €62,791
- Other debts -€36,064
down €36,064 (-45.2%), from €79,827 to €43,763
- Tax, wage and social debts -€8,959
down €8,959 (-74.1%), from €12,086 to €3,127
of which Remuneration and social security: -€10,533
- Trade debts +€8,254
up €8,254 (+68.1%), from €12,115 to €20,370
- Accrued charges and deferred income -€3,700
no longer reported in 2024 (was €3,700)
- Turnover +€247,704
new in 2024: €247,704
- Purchases and services +€147,893
new in 2024: €147,893
- Gross operating margin +€37,700
up €37,700 (+60.7%), from €62,112 to €99,812
- Staff costs -€22,541
down €22,541 (-69.7%), from €32,350 to €9,809
- Other operating charges +€7,977
up €7,977 (+1083.5%), from €736 to €8,713
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 | €100,041 | €132,051 | +€32,010 | +32.0% |
| Fixed assets | 21/28 | €58,620 | €83,041 | +€24,420 | +41.7% |
| Tangible fixed assets | 22/27 | €50,625 | €75,046 | +€24,420 | +48.2% |
| Plant, machinery and equipment | 23 | €13,308 | €14,030 | +€723 | +5.4% |
| Furniture and vehicles | 24 | €14,223 | €33,873 | +€19,651 | +138.2% |
| Leasing and similar rights | 25 | - | €5,912 | +€5,912 | |
| Other tangible fixed assets | 26 | €23,095 | €21,230 | -€1,865 | -8.1% |
| Financial fixed assets | 28 | €7,995 | €7,995 | = | 0.0% |
| Current assets | 29/58 | €41,420 | €49,010 | +€7,590 | +18.3% |
| Stocks and contracts in progress | 3 | €32,460 | €28,650 | -€3,810 | -11.7% |
| Stocks | 30/36 | €32,460 | €28,650 | -€3,810 | -11.7% |
| Amounts receivable within one year | 40/41 | €7,264 | €1,541 | -€5,723 | -78.8% |
| Trade receivables | 40 | €2,326 | €1,000 | -€1,326 | -57.0% |
| Other amounts receivable | 41 | €4,938 | €541 | -€4,397 | -89.0% |
| Cash at bank and in hand | 54/58 | €1,534 | €18,433 | +€16,900 | +1101.9% |
| Deferred charges and accrued income | 490/1 | €163 | €386 | +€223 | +136.6% |
| Total equity and liabilities | 10/49 | €100,041 | €132,051 | +€32,010 | +32.0% |
| Equity | 10/15 | -€7,688 | €64,791 | +€72,478 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | - | €2,000 | +€2,000 | |
| Other | 1109/19 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€9,688 | €62,791 | +€72,478 | |
| Amounts payable | 17/49 | €107,728 | €67,260 | -€40,468 | -37.6% |
| Amounts payable within one year | 42/48 | €104,028 | €67,260 | -€36,768 | -35.3% |
| Trade debts | 44 | €12,115 | €20,370 | +€8,254 | +68.1% |
| Suppliers | 440/4 | €12,115 | €20,370 | +€8,254 | +68.1% |
| Taxes, remuneration and social security | 45 | €12,086 | €3,127 | -€8,959 | -74.1% |
| Taxes | 450/3 | €1,554 | €3,127 | +€1,574 | +101.3% |
| Remuneration and social security | 454/9 | €10,533 | - | -€10,533 | |
| Other amounts payable | 47/48 | €79,827 | €43,763 | -€36,064 | -45.2% |
| Accrued charges and deferred income | 492/3 | €3,700 | - | -€3,700 | |
| Turnover | 70 | - | €247,704 | +€247,704 | |
| Non-recurring operating income | 76A | €750 | - | -€750 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €147,893 | +€147,893 | |
| Remuneration, social security and pensions | 62 | €32,350 | €9,809 | -€22,541 | -69.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,813 | €8,137 | +€324 | +4.1% |
| Other operating charges | 640/8 | €736 | €8,713 | +€7,977 | +1083.5% |
| Gross operating margin | 9900 | €62,112 | €99,812 | +€37,700 | +60.7% |
| Operating profit (loss) | 9901 | €21,212 | €73,153 | +€51,940 | +244.9% |
| Financial income | 75/76B | €1 | €0 | -€0 | -62.9% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -62.9% |
| Financial charges | 65/66B | €390 | €674 | +€285 | +73.0% |
| Recurring financial charges | 65 | €390 | €674 | +€285 | +73.0% |
| Profit (loss) for the period before taxes | 9903 | €20,823 | €72,478 | +€51,655 | +248.1% |
| Profit (loss) for the period | 9904 | €20,823 | €72,478 | +€51,655 | +248.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,823 | €72,478 | +€51,655 | +248.1% |
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 8 October 2026 via checked.be.