ZENEKA: 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.
ZENEKA
Largest movements
- Cash +€22,035
up €22,035 (+80.5%), from €27,369 to €49,404
mainly Net result for the year (+€31,086) and Depreciation (+€4,184)
- Profit (loss) carried forward +€31,086
up €31,086 (+141%), from €22,023 to €53,110
- Tax, wage and social debts -€5,285
down €5,285 (-32.9%), from €16,053 to €10,767
of which Taxes: -€8,694
- Other debts -€4,619
down €4,619 (-98.9%), from €4,668 to €50
- Gross operating margin +€46,639
up €46,639, from -€9,269 to €37,370
- Purchases and services -€39,734
down €39,734 (-26.8%), from €148,255 to €108,521
- Turnover +€11,382
up €11,382 (+8.2%), from €138,990 to €150,372
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 | €46,044 | €67,227 | +€21,182 | +46.0% |
| Fixed assets | 21/28 | €6,740 | €6,243 | -€497 | -7.4% |
| Tangible fixed assets | 22/27 | €6,630 | €6,133 | -€497 | -7.5% |
| Furniture and vehicles | 24 | €6,630 | €6,133 | -€497 | -7.5% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €39,304 | €60,984 | +€21,680 | +55.2% |
| Amounts receivable within one year | 40/41 | €11,906 | €11,580 | -€327 | -2.7% |
| Trade receivables | 40 | €11,906 | €11,580 | -€327 | -2.7% |
| Cash at bank and in hand | 54/58 | €27,369 | €49,404 | +€22,035 | +80.5% |
| Deferred charges and accrued income | 490/1 | €29 | - | -€29 | |
| Total equity and liabilities | 10/49 | €46,044 | €67,227 | +€21,182 | +46.0% |
| Equity | 10/15 | €25,323 | €56,410 | +€31,086 | +123% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | - | -€300 | |
| Legal reserve | 130 | €300 | - | -€300 | |
| Distributable reserves | 133 | - | €300 | +€300 | |
| Profit (loss) carried forward | 14 | €22,023 | €53,110 | +€31,086 | +141% |
| Amounts payable | 17/49 | €20,721 | €10,817 | -€9,904 | -47.8% |
| Amounts payable within one year | 42/48 | €20,721 | €10,817 | -€9,904 | -47.8% |
| Taxes, remuneration and social security | 45 | €16,053 | €10,767 | -€5,285 | -32.9% |
| Taxes | 450/3 | €14,516 | €5,822 | -€8,694 | -59.9% |
| Remuneration and social security | 454/9 | €1,537 | €4,946 | +€3,409 | +222% |
| Other amounts payable | 47/48 | €4,668 | €50 | -€4,619 | -98.9% |
| Turnover | 70 | €138,990 | €150,372 | +€11,382 | +8.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €148,255 | €108,521 | -€39,734 | -26.8% |
| Remuneration, social security and pensions | 62 | €1,332 | €2,100 | +€768 | +57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,668 | €4,184 | +€516 | +14.1% |
| Gross operating margin | 9900 | -€9,269 | €37,370 | +€46,639 | |
| Operating profit (loss) | 9901 | -€14,269 | €31,086 | +€45,355 | |
| Profit (loss) for the period before taxes | 9903 | -€14,269 | €31,086 | +€45,355 | |
| Profit (loss) for the period | 9904 | -€14,269 | €31,086 | +€45,355 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,269 | €31,086 | +€45,355 |
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 17 October 2026 via checked.be.