Zonklaar: 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.
Zonklaar
Largest movements
- Cash -€48,714
down €48,714 (-75.5%), from €64,482 to €15,767
mainly Tax, wage and social debts (-€57,993) and Net result for the year (-€36,480)
- Receivables within one year -€31,979
down €31,979 (-25.6%), from €125,062 to €93,084
of which Trade receivables: -€43,771
- Current investments -€24,996
down €24,996 (-9.1%), from €274,768 to €249,772
- Tax, wage and social debts -€57,993
down €57,993 (-78.6%), from €73,757 to €15,765
of which Remuneration and social security: -€45,359
- Profit (loss) carried forward -€36,480
new in 2024: -€36,480
- Trade debts -€7,421
no longer reported in 2024 (was €7,421)
- Gross operating margin -€372,193
down €372,193, from €340,156 to -€32,036
- Staff costs -€237,119
down €237,119 (-98.6%), from €240,549 to €3,430
- Taxes -€15,327
down €15,327 (-99.0%), from €15,486 to €159
- Depreciation -€10,623
no longer reported in 2024 (was €10,623)
- Other operating charges -€3,563
down €3,563 (-55.2%), from €6,460 to €2,897
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 | €505,547 | €400,984 | -€104,564 | -20.7% |
| Fixed assets | 21/28 | €41,038 | €41,038 | = | 0.0% |
| Tangible fixed assets | 22/27 | €40,642 | €40,642 | = | 0.0% |
| Plant, machinery and equipment | 23 | €31,541 | €31,541 | = | 0.0% |
| Furniture and vehicles | 24 | €9,101 | €9,101 | = | 0.0% |
| Financial fixed assets | 28 | €397 | €397 | = | 0.0% |
| Current assets | 29/58 | €464,509 | €359,945 | -€104,564 | -22.5% |
| Amounts receivable within one year | 40/41 | €125,062 | €93,084 | -€31,979 | -25.6% |
| Trade receivables | 40 | €123,968 | €80,197 | -€43,771 | -35.3% |
| Other amounts receivable | 41 | €1,094 | €12,887 | +€11,793 | +1077.7% |
| Current investments | 50/53 | €274,768 | €249,772 | -€24,996 | -9.1% |
| Cash at bank and in hand | 54/58 | €64,482 | €15,767 | -€48,714 | -75.5% |
| Deferred charges and accrued income | 490/1 | €197 | €1,322 | +€1,125 | +572.3% |
| Total equity and liabilities | 10/49 | €505,547 | €400,984 | -€104,564 | -20.7% |
| Equity | 10/15 | €421,699 | €385,219 | -€36,480 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €403,099 | €403,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,860 | €25,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,860 | €25,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,150 | €26,150 | = | 0.0% |
| Distributable reserves | 133 | €351,089 | €351,089 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€36,480 | -€36,480 | |
| Amounts payable | 17/49 | €83,848 | €15,765 | -€68,083 | -81.2% |
| Amounts payable within one year | 42/48 | €83,322 | €15,765 | -€67,557 | -81.1% |
| Trade debts | 44 | €7,421 | - | -€7,421 | |
| Suppliers | 440/4 | €7,421 | - | -€7,421 | |
| Advances received on contracts in progress | 46 | €1,451 | - | -€1,451 | |
| Taxes, remuneration and social security | 45 | €73,757 | €15,765 | -€57,993 | -78.6% |
| Taxes | 450/3 | €17,638 | €5,005 | -€12,634 | -71.6% |
| Remuneration and social security | 454/9 | €56,119 | €10,760 | -€45,359 | -80.8% |
| Other amounts payable | 47/48 | €692 | - | -€692 | |
| Accrued charges and deferred income | 492/3 | €526 | - | -€526 | |
| Remuneration, social security and pensions | 62 | €240,549 | €3,430 | -€237,119 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,623 | - | -€10,623 | |
| Other operating charges | 640/8 | €6,460 | €2,897 | -€3,563 | -55.2% |
| Non-recurring operating charges | 66A | €9,751 | €509 | -€9,242 | -94.8% |
| Gross operating margin | 9900 | €340,156 | -€32,036 | -€372,193 | |
| Operating profit (loss) | 9901 | €72,774 | -€38,871 | -€111,645 | |
| Financial income | 75/76B | €498 | €2,893 | +€2,395 | +481.4% |
| Recurring financial income | 75 | €498 | €2,893 | +€2,395 | +481.4% |
| Financial charges | 65/66B | €2,387 | €343 | -€2,044 | -85.6% |
| Recurring financial charges | 65 | €2,387 | €343 | -€2,044 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | €70,885 | -€36,321 | -€107,206 | |
| Income taxes | 67/77 | €15,486 | €159 | -€15,327 | -99.0% |
| Profit (loss) for the period | 9904 | €55,399 | -€36,480 | -€91,880 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,399 | -€36,480 | -€91,880 |
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 9 October 2026 via checked.be.