ZERAZI: what changed
Two fiscal 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.
ZERAZI
Largest movements
- Receivables within one year +€9,541
up €9,541 (+237.9%), from €4,010 to €13,552
- Stocks and contracts -€2,000
down €2,000 (-38.1%), from €5,246 to €3,246
- Cash -€197
down €197 (-19.2%), from €1,026 to €829
mainly Receivables within one year (-€9,541) and Tax, wage and social debts (-€321)
- Profit (loss) carried forward +€4,507
up €4,507, from -€2,669 to €1,837
- Trade debts +€3,158
new in 2024: €3,158
- Tax, wage and social debts -€321
down €321 (-33.7%), from €952 to €631
- Turnover +€8,894
up €8,894 (+72.0%), from €12,349 to €21,243
- Purchases and services +€6,819
up €6,819 (+87.2%), from €7,823 to €14,643
- Gross operating margin +€2,074
up €2,074 (+45.8%), from €4,526 to €6,600
- Taxes +€612
new in 2024: €612
- Other operating charges +€334
up €334 (+39.4%), from €848 to €1,182
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 | €10,283 | €17,627 | +€7,344 | +71.4% |
| Current assets | 29/58 | €10,283 | €17,627 | +€7,344 | +71.4% |
| Stocks and contracts in progress | 3 | €5,246 | €3,246 | -€2,000 | -38.1% |
| Stocks | 30/36 | €5,246 | €3,246 | -€2,000 | -38.1% |
| Amounts receivable within one year | 40/41 | €4,010 | €13,552 | +€9,541 | +237.9% |
| Other amounts receivable | 41 | €4,010 | €13,552 | +€9,541 | +237.9% |
| Cash at bank and in hand | 54/58 | €1,026 | €829 | -€197 | -19.2% |
| Total equity and liabilities | 10/49 | €10,283 | €17,627 | +€7,344 | +71.4% |
| Equity | 10/15 | €9,331 | €13,837 | +€4,507 | +48.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,669 | €1,837 | +€4,507 | |
| Amounts payable | 17/49 | €952 | €3,789 | +€2,837 | +298.1% |
| Amounts payable within one year | 42/48 | €952 | €3,789 | +€2,837 | +298.1% |
| Trade debts | 44 | - | €3,158 | +€3,158 | |
| Suppliers | 440/4 | - | €3,158 | +€3,158 | |
| Taxes, remuneration and social security | 45 | €952 | €631 | -€321 | -33.7% |
| Taxes | 450/3 | €952 | €631 | -€321 | -33.7% |
| Turnover | 70 | €12,349 | €21,243 | +€8,894 | +72.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,823 | €14,643 | +€6,819 | +87.2% |
| Other operating charges | 640/8 | €848 | €1,182 | +€334 | +39.4% |
| Gross operating margin | 9900 | €4,526 | €6,600 | +€2,074 | +45.8% |
| Operating profit (loss) | 9901 | €3,677 | €5,418 | +€1,740 | +47.3% |
| Financial charges | 65/66B | €521 | €299 | -€222 | -42.6% |
| Recurring financial charges | 65 | €521 | €299 | -€222 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €3,157 | €5,119 | +€1,962 | +62.2% |
| Income taxes | 67/77 | - | €612 | +€612 | |
| Profit (loss) for the period | 9904 | €3,157 | €4,507 | +€1,350 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,157 | €4,507 | +€1,350 | +42.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.