ZIOMEK: 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.
ZIOMEK
Largest movements
- Cash -€112,978
down €112,978 (-29.8%), from €379,511 to €266,533
mainly Receivables within one year (-€44,765) and Other debts (-€38,837)
- Receivables within one year +€44,765
up €44,765 (+25.3%), from €177,149 to €221,913
of which Trade receivables: +€79,683
- Stocks and contracts -€18,242
down €18,242 (-12.2%), from €150,057 to €131,815
- Other debts -€38,837
down €38,837 (-95.7%), from €40,600 to €1,763
- Trade debts -€28,468
down €28,468 (-14.2%), from €200,483 to €172,015
- Tax, wage and social debts -€18,151
down €18,151 (-73.9%), from €24,548 to €6,397
of which Taxes: -€18,252
- Gross operating margin -€127,354
down €127,354 (-58.2%), from €218,945 to €91,591
- Taxes -€25,998
down €25,998 (-98.4%), from €26,409 to €412
- Depreciation -€3,908
down €3,908 (-14.9%), from €26,151 to €22,244
- Financial charges -€3,302
down €3,302 (-22.3%), from €14,826 to €11,524
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 | €961,251 | €877,222 | -€84,030 | -8.7% |
| Fixed assets | 21/28 | €252,132 | €254,745 | +€2,613 | +1.0% |
| Tangible fixed assets | 22/27 | €251,594 | €254,208 | +€2,613 | +1.0% |
| Land and buildings | 22 | €242,271 | €241,349 | -€922 | -0.4% |
| Plant, machinery and equipment | 23 | €7,464 | €9,457 | +€1,993 | +26.7% |
| Furniture and vehicles | 24 | €1,859 | €3,402 | +€1,543 | +83.0% |
| Financial fixed assets | 28 | €537 | €537 | = | 0.0% |
| Current assets | 29/58 | €709,120 | €622,477 | -€86,643 | -12.2% |
| Stocks and contracts in progress | 3 | €150,057 | €131,815 | -€18,242 | -12.2% |
| Stocks | 30/36 | €150,057 | €131,815 | -€18,242 | -12.2% |
| Amounts receivable within one year | 40/41 | €177,149 | €221,913 | +€44,765 | +25.3% |
| Trade receivables | 40 | €89,772 | €169,455 | +€79,683 | +88.8% |
| Other amounts receivable | 41 | €87,377 | €52,459 | -€34,918 | -40.0% |
| Cash at bank and in hand | 54/58 | €379,511 | €266,533 | -€112,978 | -29.8% |
| Deferred charges and accrued income | 490/1 | €2,403 | €2,216 | -€188 | -7.8% |
| Total equity and liabilities | 10/49 | €961,251 | €877,222 | -€84,030 | -8.7% |
| Equity | 10/15 | €695,620 | €697,047 | +€1,426 | +0.2% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | €502,957 | €502,957 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,500 | €9,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,500 | €9,500 | = | 0.0% |
| Distributable reserves | 133 | €493,457 | €493,457 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,663 | €99,089 | +€1,426 | +1.5% |
| Amounts payable | 17/49 | €265,631 | €180,175 | -€85,456 | -32.2% |
| Amounts payable within one year | 42/48 | €265,631 | €180,175 | -€85,456 | -32.2% |
| Trade debts | 44 | €200,483 | €172,015 | -€28,468 | -14.2% |
| Suppliers | 440/4 | €200,483 | €172,015 | -€28,468 | -14.2% |
| Taxes, remuneration and social security | 45 | €24,548 | €6,397 | -€18,151 | -73.9% |
| Taxes | 450/3 | €18,784 | €532 | -€18,252 | -97.2% |
| Remuneration and social security | 454/9 | €5,764 | €5,865 | +€101 | +1.7% |
| Other amounts payable | 47/48 | €40,600 | €1,763 | -€38,837 | -95.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €39,868 | €39,536 | -€333 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,151 | €22,244 | -€3,908 | -14.9% |
| Other operating charges | 640/8 | €17,977 | €17,587 | -€390 | -2.2% |
| Gross operating margin | 9900 | €218,945 | €91,591 | -€127,354 | -58.2% |
| Operating profit (loss) | 9901 | €134,948 | €12,225 | -€122,723 | -90.9% |
| Financial income | 75/76B | €3,098 | €1,137 | -€1,961 | -63.3% |
| Recurring financial income | 75 | €3,098 | €1,137 | -€1,961 | -63.3% |
| Financial charges | 65/66B | €14,826 | €11,524 | -€3,302 | -22.3% |
| Recurring financial charges | 65 | €14,826 | €11,524 | -€3,302 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €123,220 | €1,838 | -€121,382 | -98.5% |
| Income taxes | 67/77 | €26,409 | €412 | -€25,998 | -98.4% |
| Profit (loss) for the period | 9904 | €96,811 | €1,426 | -€95,385 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,811 | €1,426 | -€95,385 | -98.5% |
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 14 October 2026 via checked.be.