ZOHOR: 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.
ZOHOR
Largest movements
- Cash +€74,598
up €74,598 (+156.5%), from €47,657 to €122,255
mainly Provisions (+€47,500) and Other debts (+€22,811)
- Tangible fixed assets -€17,832
down €17,832 (-30.4%), from €58,671 to €40,839
of which Leasing and similar rights: -€20,556
- Stocks and contracts -€11,608
down €11,608 (-81.4%), from €14,252 to €2,644
- Receivables within one year -€9,830
down €9,830 (-16.5%), from €59,697 to €49,867
of which Trade receivables: -€5,503
- Deferred charges and accrued income +€5,525
up €5,525 (+844.8%), from €654 to €6,179
- Provisions +€47,500
new in 2024: €47,500
- Trade debts -€33,705
down €33,705 (-51.8%), from €65,119 to €31,414
- Debts after one year -€22,861
no longer reported in 2024 (was €22,861)
- Other debts +€22,811
up €22,811 (+41.6%), from €54,831 to €77,642
- Tax, wage and social debts +€15,839
up €15,839 (+112.0%), from €14,139 to €29,978
of which Remuneration and social security: +€16,896
- Gross operating margin +€49,486
up €49,486 (+67.6%), from €73,197 to €122,683
- Provisions +€47,500
new in 2024: €47,500
- Staff costs -€19,610
down €19,610 (-33.1%), from €59,293 to €39,683
- Depreciation -€2,595
down €2,595 (-19.9%), from €13,012 to €10,417
- Other operating charges -€1,430
down €1,430 (-57.7%), from €2,477 to €1,047
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 | €187,843 | €224,559 | +€36,716 | +19.5% |
| Fixed assets | 21/28 | €65,583 | €43,614 | -€21,969 | -33.5% |
| Intangible fixed assets | 21 | €4,137 | - | -€4,137 | |
| Tangible fixed assets | 22/27 | €58,671 | €40,839 | -€17,832 | -30.4% |
| Plant, machinery and equipment | 23 | €16,585 | €21,688 | +€5,103 | +30.8% |
| Leasing and similar rights | 25 | €20,556 | - | -€20,556 | |
| Other tangible fixed assets | 26 | €21,530 | €19,151 | -€2,379 | -11.0% |
| Financial fixed assets | 28 | €2,775 | €2,775 | = | 0.0% |
| Current assets | 29/58 | €122,260 | €180,945 | +€58,685 | +48.0% |
| Stocks and contracts in progress | 3 | €14,252 | €2,644 | -€11,608 | -81.4% |
| Stocks | 30/36 | €14,252 | €2,644 | -€11,608 | -81.4% |
| Amounts receivable within one year | 40/41 | €59,697 | €49,867 | -€9,830 | -16.5% |
| Trade receivables | 40 | €12,699 | €7,196 | -€5,503 | -43.3% |
| Other amounts receivable | 41 | €46,998 | €42,671 | -€4,327 | -9.2% |
| Cash at bank and in hand | 54/58 | €47,657 | €122,255 | +€74,598 | +156.5% |
| Deferred charges and accrued income | 490/1 | €654 | €6,179 | +€5,525 | +844.8% |
| Total equity and liabilities | 10/49 | €187,843 | €224,559 | +€36,716 | +19.5% |
| Equity | 10/15 | €25,291 | €33,200 | +€7,909 | +31.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €9,768 | +€7,909 | +425.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €7,909 | +€7,909 | |
| Profit (loss) carried forward | 14 | €4,840 | €4,840 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €47,500 | +€47,500 | |
| Provisions for liabilities and charges | 160/5 | - | €47,500 | +€47,500 | |
| Other liabilities and charges | 164/5 | - | €47,500 | +€47,500 | |
| Amounts payable | 17/49 | €162,552 | €143,859 | -€18,693 | -11.5% |
| Amounts payable after more than one year | 17 | €22,861 | - | -€22,861 | |
| Financial debts | 170/4 | €22,861 | - | -€22,861 | |
| Amounts payable within one year | 42/48 | €139,691 | €143,859 | +€4,168 | +3.0% |
| Trade debts | 44 | €65,119 | €31,414 | -€33,705 | -51.8% |
| Suppliers | 440/4 | €65,119 | €31,414 | -€33,705 | -51.8% |
| Advances received on contracts in progress | 46 | €5,602 | €4,825 | -€777 | -13.9% |
| Taxes, remuneration and social security | 45 | €14,139 | €29,978 | +€15,839 | +112.0% |
| Taxes | 450/3 | €3,440 | €2,383 | -€1,057 | -30.7% |
| Remuneration and social security | 454/9 | €10,699 | €27,595 | +€16,896 | +157.9% |
| Other amounts payable | 47/48 | €54,831 | €77,642 | +€22,811 | +41.6% |
| Non-recurring operating income | 76A | €1,697 | €2,305 | +€608 | +35.8% |
| Remuneration, social security and pensions | 62 | €59,293 | €39,683 | -€19,610 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,012 | €10,417 | -€2,595 | -19.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €47,500 | +€47,500 | |
| Other operating charges | 640/8 | €2,477 | €1,047 | -€1,430 | -57.7% |
| Non-recurring operating charges | 66A | - | €4,137 | +€4,137 | |
| Gross operating margin | 9900 | €73,197 | €122,683 | +€49,486 | +67.6% |
| Operating profit (loss) | 9901 | -€1,585 | €19,899 | +€21,484 | |
| Financial charges | 65/66B | €612 | €1,032 | +€420 | +68.6% |
| Recurring financial charges | 65 | €612 | €1,032 | +€420 | +68.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,197 | €18,867 | +€21,064 | |
| Income taxes | 67/77 | - | €958 | +€958 | |
| Profit (loss) for the period | 9904 | -€2,197 | €17,909 | +€20,106 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,197 | €17,909 | +€20,106 |
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.