Zon@IT: 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.
Zon@IT
Largest movements
- Tangible fixed assets +€51,435
up €51,435 (+1,176%), from €4,372 to €55,807
of which Furniture and vehicles: +€51,435
- Receivables within one year -€30,117
down €30,117 (-17.7%), from €170,122 to €140,005
of which Other amounts receivable: -€27,499
- Cash -€8,315
down €8,315 (-77.0%), from €10,800 to €2,485
mainly Investment in fixed assets (net) (-€60,775) and Contributions, distributions and other (-€50,000)
- Profit (loss) carried forward -€50,000
down €50,000 (-78.2%), from €63,918 to €13,918
- Debts after one year +€38,749
new in 2024: €38,749
- Reserves +€14,013
up €14,013 (+25.1%), from €55,845 to €69,858
- Other debts -€10,891
down €10,891 (-23.7%), from €45,891 to €35,000
- Tax, wage and social debts +€10,696
up €10,696 (+125%), from €8,544 to €19,240
- Depreciation +€8,702
up €8,702 (+1,364%), from €638 to €9,340
- Gross operating margin -€5,422
down €5,422 (-17.9%), from €30,310 to €24,888
- Taxes -€4,026
down €4,026 (-38.8%), from €10,370 to €6,344
- Financial charges +€1,889
up €1,889 (+480%), from €393 to €2,282
- Financial income +€714
up €714 (+9.0%), from €7,951 to €8,664
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 | €189,203 | €202,324 | +€13,120 | +6.9% |
| Fixed assets | 21/28 | €4,372 | €55,807 | +€51,435 | +1,176% |
| Tangible fixed assets | 22/27 | €4,372 | €55,807 | +€51,435 | +1,176% |
| Furniture and vehicles | 24 | €780 | €52,215 | +€51,435 | +6,592% |
| Assets under construction and advance payments | 27 | €3,592 | €3,592 | = | 0.0% |
| Current assets | 29/58 | €184,831 | €146,517 | -€38,315 | -20.7% |
| Amounts receivable within one year | 40/41 | €170,122 | €140,005 | -€30,117 | -17.7% |
| Trade receivables | 40 | €9,565 | €6,948 | -€2,617 | -27.4% |
| Other amounts receivable | 41 | €160,557 | €133,057 | -€27,499 | -17.1% |
| Cash at bank and in hand | 54/58 | €10,800 | €2,485 | -€8,315 | -77.0% |
| Deferred charges and accrued income | 490/1 | €3,910 | €4,026 | +€117 | +3.0% |
| Total equity and liabilities | 10/49 | €189,203 | €202,324 | +€13,120 | +6.9% |
| Equity | 10/15 | €125,963 | €89,976 | -€35,987 | -28.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,845 | €69,858 | +€14,013 | +25.1% |
| Distributable reserves | 133 | €55,845 | €69,858 | +€14,013 | +25.1% |
| Profit (loss) carried forward | 14 | €63,918 | €13,918 | -€50,000 | -78.2% |
| Amounts payable | 17/49 | €63,240 | €112,347 | +€49,107 | +77.7% |
| Amounts payable after more than one year | 17 | - | €38,749 | +€38,749 | |
| Financial debts | 170/4 | - | €38,749 | +€38,749 | |
| Amounts payable within one year | 42/48 | €63,240 | €73,598 | +€10,358 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | - | €9,550 | +€9,550 | |
| Financial debts | 43 | €8,000 | €8,000 | = | 0.0% |
| Credit institutions | 430/8 | €8,000 | €8,000 | = | 0.0% |
| Trade debts | 44 | €805 | €1,809 | +€1,004 | +125% |
| Suppliers | 440/4 | €805 | €1,809 | +€1,004 | +125% |
| Taxes, remuneration and social security | 45 | €8,544 | €19,240 | +€10,696 | +125% |
| Taxes | 450/3 | €8,544 | €19,240 | +€10,696 | +125% |
| Other amounts payable | 47/48 | €45,891 | €35,000 | -€10,891 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €638 | €9,340 | +€8,702 | +1,364% |
| Other operating charges | 640/8 | €1,096 | €1,573 | +€477 | +43.5% |
| Non-recurring operating charges | 66A | €812 | - | -€812 | |
| Gross operating margin | 9900 | €30,310 | €24,888 | -€5,422 | -17.9% |
| Operating profit (loss) | 9901 | €27,764 | €13,975 | -€13,788 | -49.7% |
| Financial income | 75/76B | €7,951 | €8,664 | +€714 | +9.0% |
| Recurring financial income | 75 | €7,951 | €8,664 | +€714 | +9.0% |
| Financial charges | 65/66B | €393 | €2,282 | +€1,889 | +480% |
| Recurring financial charges | 65 | €393 | €2,282 | +€1,889 | +480% |
| Profit (loss) for the period before taxes | 9903 | €35,321 | €20,358 | -€14,964 | -42.4% |
| Income taxes | 67/77 | €10,370 | €6,344 | -€4,026 | -38.8% |
| Profit (loss) for the period | 9904 | €24,951 | €14,013 | -€10,938 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,951 | €14,013 | -€10,938 | -43.8% |
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.