ZIRCONE: 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.
ZIRCONE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€2,350
down €2,350 (-0.4%), from -€581,090 to -€583,440
- Trade debts +€2,350
up €2,350 (+96.9%), from €2,425 to €4,775
- Financial income -€2,912
no longer reported in 2024 (was €2,912)
- Other operating charges -€197
no longer reported in 2024 (was €197)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,398 | €165,398 | = | 0.0% |
| Fixed assets | 21/28 | €74 | €74 | = | 0.0% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €165,324 | €165,324 | = | 0.0% |
| Amounts receivable after more than one year | 29 | €112,000 | €112,000 | = | 0.0% |
| Other amounts receivable | 291 | €112,000 | €112,000 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €53,324 | €53,324 | = | 0.0% |
| Total equity and liabilities | 10/49 | €165,398 | €165,398 | = | 0.0% |
| Equity | 10/15 | €62,548 | €60,197 | -€2,350 | -3.8% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €581,138 | €581,138 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €574,888 | €574,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€581,090 | -€583,440 | -€2,350 | -0.4% |
| Amounts payable | 17/49 | €102,851 | €105,201 | +€2,350 | +2.3% |
| Amounts payable within one year | 42/48 | €102,851 | €105,201 | +€2,350 | +2.3% |
| Trade debts | 44 | €2,425 | €4,775 | +€2,350 | +96.9% |
| Suppliers | 440/4 | €2,425 | €4,775 | +€2,350 | +96.9% |
| Other amounts payable | 47/48 | €100,426 | €100,426 | = | 0.0% |
| Other operating charges | 640/8 | €197 | - | -€197 | |
| Gross operating margin | 9900 | -€2,350 | -€2,350 | +€0 | 0.0% |
| Operating profit (loss) | 9901 | -€2,547 | -€2,350 | +€197 | +7.7% |
| Financial income | 75/76B | €2,912 | - | -€2,912 | |
| Recurring financial income | 75 | €2,912 | - | -€2,912 | |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €365 | -€2,350 | -€2,715 | |
| Profit (loss) for the period | 9904 | €365 | -€2,350 | -€2,715 | |
| Profit (loss) for the period to be appropriated | 9905 | €365 | -€2,350 | -€2,715 |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.