ZIBA CONSULTING: 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.
ZIBA CONSULTING
Largest movements
- Financial fixed assets -€1.2m
down €1.2m (-68.2%), from €1.8m to €556,372
- Cash -€197,486
down €197,486 (-98.3%), from €200,872 to €3,386
mainly Net result for the year (-€1.2m) and Tax, wage and social debts (-€302,585)
- Receivables within one year -€63,188
no longer reported in 2024 (was €63,188)
- Profit (loss) carried forward -€1.2m
down €1.2m (-95.5%), from €1.3m to €56,818
- Tax, wage and social debts -€302,585
down €302,585 (-94.1%), from €321,691 to €19,106
- Other debts +€64,567
up €64,567 (+15.7%), from €410,710 to €475,277
- Financial income -€1.5m
down €1.5m (-98.1%), from €1.5m to €29,047
- Financial charges +€1.2m
up €1.2m (+5,562%), from €21,088 to €1.2m
of which Non-recurring financial charges: +€1.2m
- Taxes -€384,815
down €384,815 (-100.0%), from €384,913 to €98
- Gross operating margin +€29,567
up €29,567 (+62.1%), from -€47,587 to -€18,020
- Other operating charges +€10,994
up €10,994 (+524%), from €2,099 to €13,093
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 | €2,020,064 | €565,409 | -€1.5m | -72.0% |
| Fixed assets | 21/28 | €1,755,170 | €561,068 | -€1.2m | -68.0% |
| Tangible fixed assets | 22/27 | €5,162 | €4,696 | -€467 | -9.0% |
| Furniture and vehicles | 24 | €5,162 | €4,696 | -€467 | -9.0% |
| Financial fixed assets | 28 | €1,750,008 | €556,372 | -€1.2m | -68.2% |
| Current assets | 29/58 | €264,894 | €4,341 | -€260,552 | -98.4% |
| Amounts receivable within one year | 40/41 | €63,188 | - | -€63,188 | |
| Other amounts receivable | 41 | €63,188 | - | -€63,188 | |
| Cash at bank and in hand | 54/58 | €200,872 | €3,386 | -€197,486 | -98.3% |
| Deferred charges and accrued income | 490/1 | €833 | €955 | +€122 | +14.6% |
| Total equity and liabilities | 10/49 | €2,020,064 | €565,409 | -€1.5m | -72.0% |
| Equity | 10/15 | €1,263,671 | €64,878 | -€1.2m | -94.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,255,611 | €56,818 | -€1.2m | -95.5% |
| Amounts payable | 17/49 | €756,393 | €500,531 | -€255,862 | -33.8% |
| Amounts payable within one year | 42/48 | €738,903 | €500,531 | -€238,372 | -32.3% |
| Trade debts | 44 | €6,501 | €6,148 | -€353 | -5.4% |
| Suppliers | 440/4 | €6,501 | €6,148 | -€353 | -5.4% |
| Taxes, remuneration and social security | 45 | €321,691 | €19,106 | -€302,585 | -94.1% |
| Taxes | 450/3 | €321,691 | €19,106 | -€302,585 | -94.1% |
| Other amounts payable | 47/48 | €410,710 | €475,277 | +€64,567 | +15.7% |
| Accrued charges and deferred income | 492/3 | €17,490 | - | -€17,490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,271 | €2,574 | -€2,697 | -51.2% |
| Other operating charges | 640/8 | €2,099 | €13,093 | +€10,994 | +524% |
| Gross operating margin | 9900 | -€47,587 | -€18,020 | +€29,567 | +62.1% |
| Operating profit (loss) | 9901 | -€54,956 | -€33,686 | +€21,270 | +38.7% |
| Financial income | 75/76B | €1,535,254 | €29,047 | -€1.5m | -98.1% |
| Recurring financial income | 75 | €1,535,254 | €29,047 | -€1.5m | -98.1% |
| Financial charges | 65/66B | €21,088 | €1,194,055 | +€1.2m | +5,562% |
| Recurring financial charges | 65 | €21,088 | €420 | -€20,668 | -98.0% |
| Non-recurring financial charges | 66B | - | €1,193,636 | +€1.2m | |
| Profit (loss) for the period before taxes | 9903 | €1,459,210 | -€1,198,695 | -€2.7m | |
| Income taxes | 67/77 | €384,913 | €98 | -€384,815 | -100.0% |
| Profit (loss) for the period | 9904 | €1,074,297 | -€1,198,793 | -€2.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,074,297 | -€1,198,793 | -€2.3m |
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 23 October 2026 via checked.be.