Zeugma: 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.
Zeugma
Largest movements
- Receivables within one year +€32,045
up €32,045 (+3670.8%), from €873 to €32,918
of which Other amounts receivable: +€19,763
- Cash +€938
up €938 (+15.7%), from €5,966 to €6,904
mainly Net result for the year (+€19,441) and Tax, wage and social debts (+€7,907)
- Profit (loss) carried forward +€19,441
up €19,441, from -€345 to €19,096
- Tax, wage and social debts +€7,907
up €7,907 (+193.2%), from €4,094 to €12,001
- Trade debts +€5,634
up €5,634 (+269.5%), from €2,091 to €7,725
- Gross operating margin +€24,406
up €24,406 (+871.2%), from €2,802 to €27,208
- Turnover +€17,094
up €17,094 (+12.8%), from €133,679 to €150,773
- Purchases and services -€7,312
down €7,312 (-5.6%), from €130,877 to €123,565
- Taxes +€6,360
up €6,360 (+887.1%), from €717 to €7,077
- Other operating charges -€1,876
down €1,876 (-85.4%), from €2,196 to €320
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 | €6,839 | €39,822 | +€32,983 | +482.2% |
| Current assets | 29/58 | €6,839 | €39,822 | +€32,983 | +482.2% |
| Amounts receivable within one year | 40/41 | €873 | €32,918 | +€32,045 | +3670.8% |
| Trade receivables | 40 | - | €12,282 | +€12,282 | |
| Other amounts receivable | 41 | €873 | €20,636 | +€19,763 | +2263.9% |
| Cash at bank and in hand | 54/58 | €5,966 | €6,904 | +€938 | +15.7% |
| Total equity and liabilities | 10/49 | €6,839 | €39,822 | +€32,983 | +482.2% |
| Equity | 10/15 | €655 | €20,096 | +€19,441 | +2967.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | -€345 | €19,096 | +€19,441 | |
| Amounts payable | 17/49 | €6,184 | €19,726 | +€13,542 | +219.0% |
| Amounts payable within one year | 42/48 | €6,184 | €19,726 | +€13,542 | +219.0% |
| Trade debts | 44 | €2,091 | €7,725 | +€5,634 | +269.5% |
| Suppliers | 440/4 | €2,091 | €7,725 | +€5,634 | +269.5% |
| Taxes, remuneration and social security | 45 | €4,094 | €12,001 | +€7,907 | +193.2% |
| Taxes | 450/3 | €4,094 | €12,001 | +€7,907 | +193.2% |
| Turnover | 70 | €133,679 | €150,773 | +€17,094 | +12.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €130,877 | €123,565 | -€7,312 | -5.6% |
| Other operating charges | 640/8 | €2,196 | €320 | -€1,876 | -85.4% |
| Gross operating margin | 9900 | €2,802 | €27,208 | +€24,406 | +871.2% |
| Operating profit (loss) | 9901 | €606 | €26,888 | +€26,282 | +4336.6% |
| Financial income | 75/76B | €19 | €1 | -€18 | -94.8% |
| Recurring financial income | 75 | €19 | €1 | -€18 | -94.8% |
| Financial charges | 65/66B | €253 | €371 | +€118 | +46.5% |
| Recurring financial charges | 65 | €253 | €371 | +€118 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €372 | €26,518 | +€26,146 | +7029.1% |
| Income taxes | 67/77 | €717 | €7,077 | +€6,360 | +887.1% |
| Profit (loss) for the period | 9904 | -€345 | €19,441 | +€19,786 | |
| Profit (loss) for the period to be appropriated | 9905 | -€345 | €19,441 | +€19,786 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.