Zon & Dak: 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.
Zon & Dak
Largest movements
- Receivables within one year -€892,216
down €892,216 (-70.6%), from €1.3m to €371,017
of which Trade receivables: -€855,515
- Cash -€79,902
down €79,902 (-70.6%), from €113,215 to €33,313
mainly Trade debts (-€723,711) and Tax, wage and social debts (-€95,555)
- Trade debts -€723,711
down €723,711 (-67.1%), from €1.1m to €355,516
- Tax, wage and social debts -€95,555
down €95,555 (-69.8%), from €136,960 to €41,405
of which Taxes: -€67,136
- Reserves -€95,050
down €95,050 (-67.4%), from €141,118 to €46,068
- Other debts -€30,149
down €30,149 (-78.2%), from €38,549 to €8,400
- Gross operating margin -€208,507
down €208,507 (-44.9%), from €464,277 to €255,770
- Staff costs +€61,201
up €61,201 (+23.6%), from €259,125 to €320,327
- Taxes -€46,229
down €46,229 (-98.6%), from €46,879 to €650
- Financial charges +€7,628
up €7,628 (+250.3%), from €3,047 to €10,675
- Depreciation +€4,861
up €4,861 (+47.9%), from €10,152 to €15,014
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 | €1,435,848 | €481,365 | -€954,483 | -66.5% |
| Fixed assets | 21/28 | €59,400 | €55,744 | -€3,656 | -6.2% |
| Tangible fixed assets | 22/27 | €54,800 | €50,742 | -€4,059 | -7.4% |
| Furniture and vehicles | 24 | €54,800 | €50,742 | -€4,059 | -7.4% |
| Financial fixed assets | 28 | €4,600 | €5,003 | +€403 | +8.8% |
| Current assets | 29/58 | €1,376,448 | €425,621 | -€950,827 | -69.1% |
| Stocks and contracts in progress | 3 | - | €12,500 | +€12,500 | |
| Stocks | 30/36 | - | €12,500 | +€12,500 | |
| Amounts receivable within one year | 40/41 | €1,263,233 | €371,017 | -€892,216 | -70.6% |
| Trade receivables | 40 | €1,174,744 | €319,229 | -€855,515 | -72.8% |
| Other amounts receivable | 41 | €88,489 | €51,788 | -€36,701 | -41.5% |
| Cash at bank and in hand | 54/58 | €113,215 | €33,313 | -€79,902 | -70.6% |
| Deferred charges and accrued income | 490/1 | - | €8,791 | +€8,791 | |
| Total equity and liabilities | 10/49 | €1,435,848 | €481,365 | -€954,483 | -66.5% |
| Equity | 10/15 | €142,118 | €47,068 | -€95,050 | -66.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €141,118 | €46,068 | -€95,050 | -67.4% |
| Distributable reserves | 133 | €141,118 | €46,068 | -€95,050 | -67.4% |
| Amounts payable | 17/49 | €1,293,730 | €434,298 | -€859,432 | -66.4% |
| Amounts payable after more than one year | 17 | €27,769 | €15,871 | -€11,898 | -42.8% |
| Financial debts | 170/4 | €27,769 | €15,871 | -€11,898 | -42.8% |
| Amounts payable within one year | 42/48 | €1,265,961 | €418,427 | -€847,535 | -66.9% |
| Current portion of amounts payable after more than one year | 42 | €11,225 | €11,898 | +€672 | +6.0% |
| Financial debts | 43 | - | €1,208 | +€1,208 | |
| Credit institutions | 430/8 | - | €1,208 | +€1,208 | |
| Trade debts | 44 | €1,079,227 | €355,516 | -€723,711 | -67.1% |
| Suppliers | 440/4 | €1,079,227 | €355,516 | -€723,711 | -67.1% |
| Taxes, remuneration and social security | 45 | €136,960 | €41,405 | -€95,555 | -69.8% |
| Taxes | 450/3 | €69,630 | €2,494 | -€67,136 | -96.4% |
| Remuneration and social security | 454/9 | €67,330 | €38,911 | -€28,419 | -42.2% |
| Other amounts payable | 47/48 | €38,549 | €8,400 | -€30,149 | -78.2% |
| Remuneration, social security and pensions | 62 | €259,125 | €320,327 | +€61,201 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,152 | €15,014 | +€4,861 | +47.9% |
| Other operating charges | 640/8 | €3,959 | €5,209 | +€1,250 | +31.6% |
| Gross operating margin | 9900 | €464,277 | €255,770 | -€208,507 | -44.9% |
| Operating profit (loss) | 9901 | €191,041 | -€84,779 | -€275,820 | |
| Financial income | 75/76B | €4 | €1,054 | +€1,050 | +26850.9% |
| Recurring financial income | 75 | €4 | €1,054 | +€1,050 | +26850.9% |
| Financial charges | 65/66B | €3,047 | €10,675 | +€7,628 | +250.3% |
| Recurring financial charges | 65 | €3,047 | €10,675 | +€7,628 | +250.3% |
| Profit (loss) for the period before taxes | 9903 | €187,997 | -€94,400 | -€282,398 | |
| Income taxes | 67/77 | €46,879 | €650 | -€46,229 | -98.6% |
| Profit (loss) for the period | 9904 | €141,118 | -€95,050 | -€236,169 | |
| Profit (loss) for the period to be appropriated | 9905 | €141,118 | -€95,050 | -€236,169 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.