ZOBAIR: 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.
ZOBAIR
Largest movements
- Receivables within one year +€16,440
up €16,440 (+37.9%), from €43,392 to €59,832
of which Other amounts receivable: +€14,377
- Cash -€1,399
down €1,399 (-27.3%), from €5,117 to €3,718
mainly Receivables within one year (-€16,440) and Trade debts (-€7,081)
- Reserves +€15,674
up €15,674 (+36.9%), from €42,477 to €58,151
- Trade debts -€7,081
down €7,081 (-80.3%), from €8,823 to €1,742
- Tax, wage and social debts +€2,968
up €2,968 (+340%), from €873 to €3,841
- Short-term financial debts +€2,789
up €2,789, from €0 to €2,789
- Gross operating margin +€5,661
up €5,661 (+33.7%), from €16,818 to €22,479
- Financial income -€2,529
down €2,529 (-98.9%), from €2,558 to €29
- Taxes +€2,358
new in 2024: €2,358
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 | €68,308 | €82,750 | +€14,442 | +21.1% |
| Fixed assets | 21/28 | €8,364 | €7,764 | -€600 | -7.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €5,664 | €5,064 | -€600 | -10.6% |
| Other tangible fixed assets | 26 | €5,664 | €5,064 | -€600 | -10.6% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €59,944 | €74,986 | +€15,042 | +25.1% |
| Stocks and contracts in progress | 3 | €11,436 | €11,436 | +€0 | 0.0% |
| Stocks | 30/36 | €11,436 | €11,436 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €43,392 | €59,832 | +€16,440 | +37.9% |
| Trade receivables | 40 | €2,116 | €4,179 | +€2,063 | +97.5% |
| Other amounts receivable | 41 | €41,276 | €55,653 | +€14,377 | +34.8% |
| Cash at bank and in hand | 54/58 | €5,117 | €3,718 | -€1,399 | -27.3% |
| Total equity and liabilities | 10/49 | €68,308 | €82,750 | +€14,442 | +21.1% |
| Equity | 10/15 | €48,677 | €64,351 | +€15,674 | +32.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,477 | €58,151 | +€15,674 | +36.9% |
| Distributable reserves | 133 | €42,477 | €58,151 | +€15,674 | +36.9% |
| Amounts payable | 17/49 | €19,632 | €18,399 | -€1,233 | -6.3% |
| Amounts payable within one year | 42/48 | €17,772 | €16,448 | -€1,324 | -7.5% |
| Financial debts | 43 | €0 | €2,789 | +€2,789 | |
| Credit institutions | 430/8 | €0 | €2,789 | +€2,789 | |
| Trade debts | 44 | €8,823 | €1,742 | -€7,081 | -80.3% |
| Suppliers | 440/4 | €8,823 | €1,742 | -€7,081 | -80.3% |
| Taxes, remuneration and social security | 45 | €873 | €3,841 | +€2,968 | +340% |
| Taxes | 450/3 | €873 | €3,841 | +€2,968 | +340% |
| Other amounts payable | 47/48 | €8,076 | €8,076 | -€0 | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,860 | €1,951 | +€91 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €702 | €600 | -€102 | -14.5% |
| Other operating charges | 640/8 | €849 | €784 | -€65 | -7.7% |
| Gross operating margin | 9900 | €16,818 | €22,479 | +€5,661 | +33.7% |
| Operating profit (loss) | 9901 | €15,267 | €21,095 | +€5,828 | +38.2% |
| Financial income | 75/76B | €2,558 | €29 | -€2,529 | -98.9% |
| Recurring financial income | 75 | €2,558 | €29 | -€2,529 | -98.9% |
| Financial charges | 65/66B | €2,969 | €3,092 | +€123 | +4.1% |
| Recurring financial charges | 65 | €2,969 | €3,092 | +€123 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €14,857 | €18,032 | +€3,175 | +21.4% |
| Income taxes | 67/77 | - | €2,358 | +€2,358 | |
| Profit (loss) for the period | 9904 | €14,857 | €15,674 | +€817 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,857 | €15,674 | +€817 | +5.5% |
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 13 October 2026 via checked.be.