Zebra Buildings and Constructions: 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.
Zebra Buildings and Constructions
Largest movements
- Cash +€155,649
up €155,649 (+3,155%), from €4,934 to €160,582
mainly Net result for the year (+€65,291) and Stocks and contracts (+€62,118)
- Stocks and contracts -€62,118
down €62,118 (-25.0%), from €248,879 to €186,762
- Receivables within one year -€28,542
down €28,542 (-51.7%), from €55,209 to €26,667
of which Trade receivables: -€14,353
- Reserves +€65,291
up €65,291 (+46.0%), from €142,080 to €207,371
of which Tax-exempt reserves: +€37,890
- Debts after one year -€7,500
no longer reported in 2024 (was €7,500)
- Tax, wage and social debts +€4,389
up €4,389 (+35.1%), from €12,518 to €16,907
- Other debts +€4,320
up €4,320 (+2.5%), from €169,740 to €174,061
- Gross operating margin -€44,499
down €44,499 (-27.8%), from €160,044 to €115,545
- Financial charges +€3,301
up €3,301 (+42.4%), from €7,784 to €11,086
- Depreciation +€2,456
up €2,456 (+25.2%), from €9,764 to €12,220
- Taxes +€1,680
up €1,680 (+6.8%), from €24,556 to €26,236
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 | €347,932 | €410,711 | +€62,779 | +18.0% |
| Formation expenses | 20 | €1,015 | €765 | -€250 | -24.6% |
| Fixed assets | 21/28 | €24,472 | €20,908 | -€3,563 | -14.6% |
| Tangible fixed assets | 22/27 | €24,472 | €20,908 | -€3,563 | -14.6% |
| Land and buildings | 22 | €1,119 | €1,079 | -€40 | -3.6% |
| Plant, machinery and equipment | 23 | €11,367 | €12,243 | +€876 | +7.7% |
| Furniture and vehicles | 24 | €10,998 | €7,093 | -€3,905 | -35.5% |
| Other tangible fixed assets | 26 | €988 | €494 | -€494 | -50.0% |
| Current assets | 29/58 | €322,446 | €389,037 | +€66,592 | +20.7% |
| Stocks and contracts in progress | 3 | €248,879 | €186,762 | -€62,118 | -25.0% |
| Stocks | 30/36 | €248,879 | €186,762 | -€62,118 | -25.0% |
| Amounts receivable within one year | 40/41 | €55,209 | €26,667 | -€28,542 | -51.7% |
| Trade receivables | 40 | €19,021 | €4,668 | -€14,353 | -75.5% |
| Other amounts receivable | 41 | €36,188 | €21,999 | -€14,189 | -39.2% |
| Cash at bank and in hand | 54/58 | €4,934 | €160,582 | +€155,649 | +3,155% |
| Deferred charges and accrued income | 490/1 | €13,423 | €15,026 | +€1,603 | +11.9% |
| Total equity and liabilities | 10/49 | €347,932 | €410,711 | +€62,779 | +18.0% |
| Equity | 10/15 | €149,061 | €214,352 | +€65,291 | +43.8% |
| Contributions | 10/11 | €6,981 | €6,981 | = | 0.0% |
| Contributions outside capital | 11 | €6,981 | €6,981 | = | 0.0% |
| Other | 1109/19 | €6,981 | €6,981 | = | 0.0% |
| Reserves | 13 | €142,080 | €207,371 | +€65,291 | +46.0% |
| Non-distributable reserves | 130/1 | €139 | €139 | = | 0.0% |
| Reserves not available under the articles | 1311 | €139 | €139 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,015 | €70,905 | +€37,890 | +115% |
| Distributable reserves | 133 | €108,926 | €136,327 | +€27,401 | +25.2% |
| Amounts payable | 17/49 | €198,871 | €196,359 | -€2,512 | -1.3% |
| Amounts payable after more than one year | 17 | €7,500 | - | -€7,500 | |
| Financial debts | 170/4 | €7,500 | - | -€7,500 | |
| Amounts payable within one year | 42/48 | €190,978 | €196,341 | +€5,363 | +2.8% |
| Financial debts | 43 | €4,784 | €3,177 | -€1,607 | -33.6% |
| Credit institutions | 430/8 | €4,784 | €3,177 | -€1,607 | -33.6% |
| Trade debts | 44 | €3,936 | €2,196 | -€1,740 | -44.2% |
| Suppliers | 440/4 | €3,936 | €2,196 | -€1,740 | -44.2% |
| Taxes, remuneration and social security | 45 | €12,518 | €16,907 | +€4,389 | +35.1% |
| Taxes | 450/3 | €12,518 | €16,907 | +€4,389 | +35.1% |
| Other amounts payable | 47/48 | €169,740 | €174,061 | +€4,320 | +2.5% |
| Accrued charges and deferred income | 492/3 | €393 | €18 | -€375 | -95.5% |
| Non-recurring operating income | 76A | - | €3,199 | +€3,199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,764 | €12,220 | +€2,456 | +25.2% |
| Other operating charges | 640/8 | €1,214 | €932 | -€282 | -23.2% |
| Gross operating margin | 9900 | €160,044 | €115,545 | -€44,499 | -27.8% |
| Operating profit (loss) | 9901 | €149,066 | €102,393 | -€46,673 | -31.3% |
| Financial income | 75/76B | €392 | €220 | -€173 | -44.0% |
| Recurring financial income | 75 | €392 | €220 | -€173 | -44.0% |
| Financial charges | 65/66B | €7,784 | €11,086 | +€3,301 | +42.4% |
| Recurring financial charges | 65 | €7,784 | €11,086 | +€3,301 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €141,674 | €91,527 | -€50,147 | -35.4% |
| Income taxes | 67/77 | €24,556 | €26,236 | +€1,680 | +6.8% |
| Profit (loss) for the period | 9904 | €117,118 | €65,291 | -€51,827 | -44.3% |
| Transfer to tax-exempt reserves | 689 | - | €37,890 | +€37,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €117,118 | €27,401 | -€89,717 | -76.6% |
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 26 October 2026 via checked.be.