ZEENA: 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.
ZEENA
Largest movements
- Receivables within one year +€20,026
up €20,026 (+4.2%), from €473,525 to €493,551
- Cash +€12,989
up €12,989 (+67.9%), from €19,138 to €32,127
mainly Net result for the year (+€22,581) and Tax, wage and social debts (+€13,619)
- Profit (loss) carried forward +€22,581
up €22,581 (+7.0%), from €324,112 to €346,693
- Tax, wage and social debts +€13,619
up €13,619 (+12.7%), from €106,864 to €120,483
of which Remuneration and social security: +€8,086
- Turnover -€438,311
no longer reported in 2024 (was €438,311)
- Purchases and services -€321,909
no longer reported in 2024 (was €321,909)
- Staff costs +€48,521
up €48,521 (+90.0%), from €53,928 to €102,449
- Gross operating margin +€11,784
up €11,784 (+9.2%), from €127,471 to €139,255
- Financial income +€4,997
up €4,997 (+30.4%), from €16,413 to €21,409
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 | €497,466 | €529,584 | +€32,118 | +6.5% |
| Fixed assets | 21/28 | €3,039 | €1,618 | -€1,421 | -46.8% |
| Tangible fixed assets | 22/27 | €3,039 | €1,618 | -€1,421 | -46.8% |
| Plant, machinery and equipment | 23 | €1,321 | €379 | -€943 | -71.3% |
| Furniture and vehicles | 24 | €1,717 | €1,239 | -€479 | -27.9% |
| Current assets | 29/58 | €494,427 | €527,966 | +€33,539 | +6.8% |
| Stocks and contracts in progress | 3 | €1,622 | €1,546 | -€77 | -4.7% |
| Stocks | 30/36 | €1,622 | €1,546 | -€77 | -4.7% |
| Amounts receivable within one year | 40/41 | €473,525 | €493,551 | +€20,026 | +4.2% |
| Other amounts receivable | 41 | €473,525 | €493,551 | +€20,026 | +4.2% |
| Cash at bank and in hand | 54/58 | €19,138 | €32,127 | +€12,989 | +67.9% |
| Deferred charges and accrued income | 490/1 | €141 | €743 | +€602 | +426% |
| Total equity and liabilities | 10/49 | €497,466 | €529,584 | +€32,118 | +6.5% |
| Equity | 10/15 | €344,572 | €367,153 | +€22,581 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €324,112 | €346,693 | +€22,581 | +7.0% |
| Amounts payable | 17/49 | €152,894 | €162,430 | +€9,537 | +6.2% |
| Amounts payable within one year | 42/48 | €152,880 | €162,397 | +€9,517 | +6.2% |
| Trade debts | 44 | €46,017 | €41,914 | -€4,102 | -8.9% |
| Suppliers | 440/4 | €46,017 | €41,914 | -€4,102 | -8.9% |
| Taxes, remuneration and social security | 45 | €106,864 | €120,483 | +€13,619 | +12.7% |
| Taxes | 450/3 | €99,904 | €105,437 | +€5,533 | +5.5% |
| Remuneration and social security | 454/9 | €6,960 | €15,046 | +€8,086 | +116% |
| Accrued charges and deferred income | 492/3 | €13 | €33 | +€20 | +150% |
| Turnover | 70 | €438,311 | - | -€438,311 | |
| Goods, raw materials, services and sundry goods | 60/61 | €321,909 | - | -€321,909 | |
| Remuneration, social security and pensions | 62 | €53,928 | €102,449 | +€48,521 | +90.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,421 | €1,421 | = | 0.0% |
| Other operating charges | 640/8 | €3,727 | €2,196 | -€1,530 | -41.1% |
| Gross operating margin | 9900 | €127,471 | €139,255 | +€11,784 | +9.2% |
| Operating profit (loss) | 9901 | €68,395 | €33,189 | -€35,207 | -51.5% |
| Financial income | 75/76B | €16,413 | €21,409 | +€4,997 | +30.4% |
| Recurring financial income | 75 | €16,413 | €21,409 | +€4,997 | +30.4% |
| Financial charges | 65/66B | €9,699 | €8,666 | -€1,033 | -10.6% |
| Recurring financial charges | 65 | €9,699 | €8,666 | -€1,033 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €75,109 | €45,932 | -€29,177 | -38.8% |
| Income taxes | 67/77 | €22,399 | €23,350 | +€951 | +4.2% |
| Profit (loss) for the period | 9904 | €52,710 | €22,581 | -€30,128 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,710 | €22,581 | -€30,128 | -57.2% |
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.