ZENNA FORME: 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.
ZENNA FORME
Largest movements
- Deferred charges and accrued income -€6,720
no longer reported in 2024 (was €6,720)
- Cash -€5,970
down €5,970 (-13.3%), from €44,960 to €38,990
mainly Other debts (-€28,343)
- Tangible fixed assets -€1,124
down €1,124 (-42.3%), from €2,658 to €1,534
- Other debts -€28,343
down €28,343 (-43.3%), from €65,441 to €37,097
- Profit (loss) carried forward +€10,226
up €10,226 (+19.2%), from -€53,242 to -€43,016
- Trade debts +€2,509
up €2,509 (+178.9%), from €1,403 to €3,911
- Current portion of long-term debt +€1,777
new in 2024: €1,777
- Gross operating margin -€8,957
down €8,957 (-34.8%), from €25,764 to €16,806
- Taxes +€5,891
new in 2024: €5,891
- Depreciation -€1,973
no longer reported in 2024 (was €1,973)
- Staff costs -€1,553
no longer reported in 2024 (was €1,553)
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 | €54,339 | €40,524 | -€13,815 | -25.4% |
| Fixed assets | 21/28 | €2,658 | €1,534 | -€1,124 | -42.3% |
| Tangible fixed assets | 22/27 | €2,658 | €1,534 | -€1,124 | -42.3% |
| Plant, machinery and equipment | 23 | €2,658 | €1,534 | -€1,124 | -42.3% |
| Current assets | 29/58 | €51,680 | €38,990 | -€12,690 | -24.6% |
| Cash at bank and in hand | 54/58 | €44,960 | €38,990 | -€5,970 | -13.3% |
| Deferred charges and accrued income | 490/1 | €6,720 | - | -€6,720 | |
| Total equity and liabilities | 10/49 | €54,339 | €40,524 | -€13,815 | -25.4% |
| Equity | 10/15 | -€16,058 | -€5,832 | +€10,226 | +63.7% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Capital | 10 | €37,184 | - | -€37,184 | |
| Issued capital | 100 | €37,184 | - | -€37,184 | |
| Contributions outside capital | 11 | - | €37,184 | +€37,184 | |
| Other | 1109/19 | - | €37,184 | +€37,184 | |
| Profit (loss) carried forward | 14 | -€53,242 | -€43,016 | +€10,226 | +19.2% |
| Amounts payable | 17/49 | €70,397 | €46,356 | -€24,041 | -34.2% |
| Amounts payable within one year | 42/48 | €67,392 | €43,352 | -€24,041 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,777 | +€1,777 | |
| Trade debts | 44 | €1,403 | €3,911 | +€2,509 | +178.9% |
| Suppliers | 440/4 | €1,403 | €3,911 | +€2,509 | +178.9% |
| Taxes, remuneration and social security | 45 | €549 | €566 | +€17 | +3.1% |
| Taxes | 450/3 | €549 | €566 | +€17 | +3.1% |
| Other amounts payable | 47/48 | €65,441 | €37,097 | -€28,343 | -43.3% |
| Accrued charges and deferred income | 492/3 | €3,005 | €3,005 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,553 | - | -€1,553 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,973 | - | -€1,973 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €25,764 | €16,806 | -€8,957 | -34.8% |
| Operating profit (loss) | 9901 | €21,853 | €16,419 | -€5,434 | -24.9% |
| Financial charges | 65/66B | €351 | €302 | -€49 | -13.9% |
| Recurring financial charges | 65 | €351 | €302 | -€49 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €21,502 | €16,117 | -€5,385 | -25.0% |
| Income taxes | 67/77 | - | €5,891 | +€5,891 | |
| Profit (loss) for the period | 9904 | €21,502 | €10,226 | -€11,276 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,502 | €10,226 | -€11,276 | -52.4% |
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 11 October 2026 via checked.be.