ZL CONSULT: 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.
ZL CONSULT
Largest movements
- Receivables within one year +€76,795
up €76,795 (+97.1%), from €79,050 to €155,845
of which Other amounts receivable: +€83,385
- Cash -€8,835
down €8,835 (-73.2%), from €12,072 to €3,237
mainly Receivables within one year (-€76,795) and Trade debts (-€4,655)
- Profit (loss) carried forward +€42,648
up €42,648 (+80.3%), from €53,140 to €95,787
- Tax, wage and social debts +€29,264
up €29,264 (+92.7%), from €31,553 to €60,817
- Trade debts -€4,655
down €4,655 (-51.0%), from €9,128 to €4,473
- Gross operating margin -€11,534
down €11,534 (-16.6%), from €69,350 to €57,816
- Financial income +€4,635
up €4,635 (+284.2%), from €1,631 to €6,266
- Financial charges +€3,240
up €3,240 (+1322.7%), from €245 to €3,485
- Taxes -€2,951
down €2,951 (-19.0%), from €15,564 to €12,612
- Other operating charges +€2,873
up €2,873 (+284.5%), from €1,010 to €3,883
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 | €97,154 | €164,437 | +€67,283 | +69.3% |
| Fixed assets | 21/28 | €671 | €1,310 | +€639 | +95.2% |
| Tangible fixed assets | 22/27 | €671 | €1,310 | +€639 | +95.2% |
| Furniture and vehicles | 24 | €671 | €1,310 | +€639 | +95.2% |
| Current assets | 29/58 | €96,483 | €163,127 | +€66,644 | +69.1% |
| Amounts receivable within one year | 40/41 | €79,050 | €155,845 | +€76,795 | +97.1% |
| Trade receivables | 40 | €17,349 | €10,759 | -€6,590 | -38.0% |
| Other amounts receivable | 41 | €61,702 | €145,086 | +€83,385 | +135.1% |
| Cash at bank and in hand | 54/58 | €12,072 | €3,237 | -€8,835 | -73.2% |
| Deferred charges and accrued income | 490/1 | €5,360 | €4,044 | -€1,316 | -24.5% |
| Total equity and liabilities | 10/49 | €97,154 | €164,437 | +€67,283 | +69.3% |
| Equity | 10/15 | €55,640 | €98,287 | +€42,648 | +76.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,140 | €95,787 | +€42,648 | +80.3% |
| Amounts payable | 17/49 | €41,514 | €66,149 | +€24,635 | +59.3% |
| Amounts payable within one year | 42/48 | €41,514 | €66,149 | +€24,635 | +59.3% |
| Trade debts | 44 | €9,128 | €4,473 | -€4,655 | -51.0% |
| Suppliers | 440/4 | €9,128 | €4,473 | -€4,655 | -51.0% |
| Taxes, remuneration and social security | 45 | €31,553 | €60,817 | +€29,264 | +92.7% |
| Taxes | 450/3 | €31,553 | €60,817 | +€29,264 | +92.7% |
| Other amounts payable | 47/48 | €833 | €859 | +€26 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189 | €595 | +€406 | +214.4% |
| Other operating charges | 640/8 | €1,010 | €3,883 | +€2,873 | +284.5% |
| Gross operating margin | 9900 | €69,350 | €57,816 | -€11,534 | -16.6% |
| Operating profit (loss) | 9901 | €68,150 | €53,338 | -€14,813 | -21.7% |
| Financial income | 75/76B | €1,631 | €6,266 | +€4,635 | +284.2% |
| Recurring financial income | 75 | €1,631 | €6,266 | +€4,635 | +284.2% |
| Financial charges | 65/66B | €245 | €3,485 | +€3,240 | +1322.7% |
| Recurring financial charges | 65 | €245 | €3,485 | +€3,240 | +1322.7% |
| Profit (loss) for the period before taxes | 9903 | €69,536 | €56,119 | -€13,417 | -19.3% |
| Income taxes | 67/77 | €15,564 | €12,612 | -€2,951 | -19.0% |
| Profit (loss) for the period | 9904 | €53,973 | €43,507 | -€10,466 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,973 | €43,507 | -€10,466 | -19.4% |
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 4 October 2026 via checked.be.