ZENO BEHEER: 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.
ZENO BEHEER
Largest movements
- Receivables within one year +€4,630
up €4,630 (+10.3%), from €44,910 to €49,540
of which Other amounts receivable: +€4,630
- Profit (loss) carried forward +€10,036
up €10,036 (+46.4%), from €21,637 to €31,673
- Trade debts -€9,613
down €9,613 (-96.1%), from €10,000 to €387
- Tax, wage and social debts +€3,759
new in 2024: €3,759
- Turnover -€23,728
no longer reported in 2024 (was €23,728)
- Gross operating margin -€8,540
down €8,540 (-37.9%), from €22,507 to €13,967
- Taxes +€3,759
new in 2024: €3,759
- Purchases and services -€1,221
no longer reported in 2024 (was €1,221)
- Other operating charges -€332
down €332 (-73.7%), from €450 to €118
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 | €50,237 | €54,419 | +€4,182 | +8.3% |
| Current assets | 29/58 | €50,237 | €54,419 | +€4,182 | +8.3% |
| Stocks and contracts in progress | 3 | €4,875 | €4,875 | = | 0.0% |
| Stocks | 30/36 | €4,875 | €4,875 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,910 | €49,540 | +€4,630 | +10.3% |
| Trade receivables | 40 | €27,990 | €27,990 | = | 0.0% |
| Other amounts receivable | 41 | €16,920 | €21,550 | +€4,630 | +27.4% |
| Cash at bank and in hand | 54/58 | €452 | €4 | -€448 | -99.1% |
| Total equity and liabilities | 10/49 | €50,237 | €54,419 | +€4,182 | +8.3% |
| Equity | 10/15 | €40,237 | €50,273 | +€10,036 | +24.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,637 | €31,673 | +€10,036 | +46.4% |
| Amounts payable | 17/49 | €10,000 | €4,146 | -€5,854 | -58.5% |
| Amounts payable within one year | 42/48 | €10,000 | €4,146 | -€5,854 | -58.5% |
| Trade debts | 44 | €10,000 | €387 | -€9,613 | -96.1% |
| Suppliers | 440/4 | €10,000 | €387 | -€9,613 | -96.1% |
| Taxes, remuneration and social security | 45 | - | €3,759 | +€3,759 | |
| Taxes | 450/3 | - | €3,759 | +€3,759 | |
| Turnover | 70 | €23,728 | - | -€23,728 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,221 | - | -€1,221 | |
| Other operating charges | 640/8 | €450 | €118 | -€332 | -73.7% |
| Gross operating margin | 9900 | €22,507 | €13,967 | -€8,540 | -37.9% |
| Operating profit (loss) | 9901 | €22,057 | €13,849 | -€8,209 | -37.2% |
| Financial charges | 65/66B | €54 | €54 | -€0 | -0.3% |
| Recurring financial charges | 65 | €54 | €54 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €22,003 | €13,795 | -€8,208 | -37.3% |
| Income taxes | 67/77 | - | €3,759 | +€3,759 | |
| Profit (loss) for the period | 9904 | €22,003 | €10,036 | -€11,967 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,003 | €10,036 | -€11,967 | -54.4% |
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 25 October 2026 via checked.be.