ZEM GROUPE: what changed
ZEM GROUPE
Largest movements
- Stocks and contracts +€60,000
up €60,000 (+105,411%), from €57 to €60,057
- Receivables within one year +€4,494
up €4,494 (+2.3%), from €197,612 to €202,106
of which Other amounts receivable: +€4,494
- Trade debts +€24,122
up €24,122 (+74.2%), from €32,496 to €56,617
- Profit (loss) carried forward +€20,900
up €20,900 (+37.3%), from €55,961 to €76,861
- Other debts +€15,684
up €15,684 (+14.4%), from €108,922 to €124,606
- Tax, wage and social debts +€5,104
up €5,104 (+46.3%), from €11,030 to €16,134
of which Remuneration and social security: +€6,104
- Gross operating margin +€9,860
up €9,860 (+26.1%), from €37,732 to €47,592
- Staff costs +€6,175
up €6,175 (+36.0%), from €17,145 to €23,320
- Other operating charges +€3,041
up €3,041 (+1,124%), from €271 to €3,311
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,462 | €278,272 | +€65,809 | +31.0% |
| Current assets | 29/58 | €212,462 | €278,272 | +€65,809 | +31.0% |
| Stocks and contracts in progress | 3 | €57 | €60,057 | +€60,000 | +105,411% |
| Stocks | 30/36 | €57 | €60,057 | +€60,000 | +105,411% |
| Amounts receivable within one year | 40/41 | €197,612 | €202,106 | +€4,494 | +2.3% |
| Trade receivables | 40 | €183,350 | €183,350 | = | 0.0% |
| Other amounts receivable | 41 | €14,262 | €18,756 | +€4,494 | +31.5% |
| Cash at bank and in hand | 54/58 | €14,215 | €15,530 | +€1,315 | +9.3% |
| Deferred charges and accrued income | 490/1 | €579 | €579 | = | 0.0% |
| Total equity and liabilities | 10/49 | €212,462 | €278,272 | +€65,809 | +31.0% |
| Equity | 10/15 | €57,650 | €78,550 | +€20,900 | +36.3% |
| Reserves | 13 | €1,689 | €1,689 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,689 | €1,689 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,689 | €1,689 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,961 | €76,861 | +€20,900 | +37.3% |
| Provisions and deferred taxes | 16 | €5 | €5 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5 | €5 | = | 0.0% |
| Pensions and similar obligations | 160 | €5 | €5 | = | 0.0% |
| Amounts payable | 17/49 | €154,808 | €199,717 | +€44,910 | +29.0% |
| Amounts payable within one year | 42/48 | €154,808 | €199,717 | +€44,910 | +29.0% |
| Financial debts | 43 | €2,360 | €2,360 | = | 0.0% |
| Credit institutions | 430/8 | €2,360 | €2,360 | = | 0.0% |
| Trade debts | 44 | €32,496 | €56,617 | +€24,122 | +74.2% |
| Suppliers | 440/4 | €32,496 | €56,617 | +€24,122 | +74.2% |
| Taxes, remuneration and social security | 45 | €11,030 | €16,134 | +€5,104 | +46.3% |
| Taxes | 450/3 | €3,279 | €2,280 | -€1,000 | -30.5% |
| Remuneration and social security | 454/9 | €7,751 | €13,854 | +€6,104 | +78.8% |
| Other amounts payable | 47/48 | €108,922 | €124,606 | +€15,684 | +14.4% |
| Remuneration, social security and pensions | 62 | €17,145 | €23,320 | +€6,175 | +36.0% |
| Other operating charges | 640/8 | €271 | €3,311 | +€3,041 | +1,124% |
| Gross operating margin | 9900 | €37,732 | €47,592 | +€9,860 | +26.1% |
| Operating profit (loss) | 9901 | €20,317 | €20,961 | +€644 | +3.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €77 | €61 | -€16 | -20.7% |
| Recurring financial charges | 65 | €77 | €61 | -€16 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €20,240 | €20,900 | +€660 | +3.3% |
| Profit (loss) for the period | 9904 | €20,240 | €20,900 | +€660 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,240 | €20,900 | +€660 | +3.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.