ZITOUN, MALLEY, BENDIX & Cie: 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.
ZITOUN, MALLEY, BENDIX & Cie
Largest movements
- Cash +€44,730
up €44,730 (+698%), from €6,410 to €51,140
mainly Other debts (+€40,000) and Net result for the year (+€8,049)
- Receivables within one year +€3,220
up €3,220 (+63.2%), from €5,094 to €8,314
of which Trade receivables: +€2,513
- Other debts +€40,000
up €40,000 (+224%), from €17,872 to €57,872
- Profit (loss) carried forward +€8,049
up €8,049 (+36.2%), from -€22,231 to -€14,182
- Trade debts -€632
down €632 (-5.8%), from €10,847 to €10,215
- Turnover +€15,051
up €15,051 (+2,341%), from €643 to €15,694
- Gross operating margin +€11,053
up €11,053, from -€1,312 to €9,741
- Purchases and services +€3,998
up €3,998 (+204%), from €1,955 to €5,954
- Financial charges +€380
up €380 (+803%), from €47 to €427
- Other operating charges +€291
up €291 (+68.0%), from €428 to €718
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,688 | €60,105 | +€47,417 | +374% |
| Fixed assets | 21/28 | €1,184 | €651 | -€533 | -45.0% |
| Tangible fixed assets | 22/27 | €1,184 | €592 | -€592 | -50.0% |
| Plant, machinery and equipment | 23 | €1,184 | €592 | -€592 | -50.0% |
| Financial fixed assets | 28 | - | €59 | +€59 | |
| Current assets | 29/58 | €11,504 | €59,454 | +€47,950 | +417% |
| Amounts receivable within one year | 40/41 | €5,094 | €8,314 | +€3,220 | +63.2% |
| Trade receivables | 40 | €2,392 | €4,905 | +€2,513 | +105% |
| Other amounts receivable | 41 | €2,702 | €3,409 | +€707 | +26.2% |
| Cash at bank and in hand | 54/58 | €6,410 | €51,140 | +€44,730 | +698% |
| Total equity and liabilities | 10/49 | €12,688 | €60,105 | +€47,417 | +374% |
| Equity | 10/15 | -€16,031 | -€7,982 | +€8,049 | +50.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,231 | -€14,182 | +€8,049 | +36.2% |
| Amounts payable | 17/49 | €28,719 | €68,087 | +€39,368 | +137% |
| Amounts payable within one year | 42/48 | €28,719 | €68,087 | +€39,368 | +137% |
| Trade debts | 44 | €10,847 | €10,215 | -€632 | -5.8% |
| Suppliers | 440/4 | €10,847 | €10,215 | -€632 | -5.8% |
| Other amounts payable | 47/48 | €17,872 | €57,872 | +€40,000 | +224% |
| Turnover | 70 | €643 | €15,694 | +€15,051 | +2,341% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,955 | €5,954 | +€3,998 | +204% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €592 | €592 | = | 0.0% |
| Other operating charges | 640/8 | €428 | €718 | +€291 | +68.0% |
| Gross operating margin | 9900 | -€1,312 | €9,741 | +€11,053 | |
| Operating profit (loss) | 9901 | -€2,332 | €8,431 | +€10,762 | |
| Financial income | 75/76B | €89 | €46 | -€43 | -48.4% |
| Recurring financial income | 75 | €89 | €46 | -€43 | -48.4% |
| Financial charges | 65/66B | €47 | €427 | +€380 | +803% |
| Recurring financial charges | 65 | €47 | €427 | +€380 | +803% |
| Profit (loss) for the period before taxes | 9903 | -€2,290 | €8,049 | +€10,339 | |
| Profit (loss) for the period | 9904 | -€2,290 | €8,049 | +€10,339 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,290 | €8,049 | +€10,339 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.