ZS Motors Solution: what changed
ZS Motors Solution
Largest movements
- Stocks and contracts +€15,378
up €15,378 (+51.7%), from €29,722 to €45,100
- Deferred charges and accrued income -€7,348
down €7,348 (-92.0%), from €7,991 to €643
- Cash +€3,032
up €3,032 (+26.6%), from €11,382 to €14,414
mainly Trade debts (+€22,875) and Deferred charges and accrued income (+€7,348)
- Trade debts +€22,875
up €22,875 (+79.6%), from €28,720 to €51,595
- Tax, wage and social debts -€13,205
down €13,205 (-94.7%), from €13,949 to €744
- Profit (loss) carried forward +€2,279
up €2,279 (+24.5%), from -€9,284 to -€7,005
- Accrued charges and deferred income -€1,625
down €1,625 (-65.0%), from €2,500 to €875
- Other debts +€1,339
up €1,339 (+6.0%), from €22,458 to €23,797
- Gross operating margin +€19,642
up €19,642, from -€15,075 to €4,567
- Other operating charges -€1,114
down €1,114 (-35.0%), from €3,185 to €2,071
- Financial charges -€222
down €222 (-43.2%), from €513 to €292
- Depreciation -€193
no longer reported in 2024 (was €193)
- Taxes -€178
no longer reported in 2024 (was €178)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,344 | €85,007 | +€11,663 | +15.9% |
| Current assets | 29/58 | €73,344 | €85,007 | +€11,663 | +15.9% |
| Stocks and contracts in progress | 3 | €29,722 | €45,100 | +€15,378 | +51.7% |
| Stocks | 30/36 | €29,722 | €45,100 | +€15,378 | +51.7% |
| Amounts receivable within one year | 40/41 | €24,250 | €24,850 | +€600 | +2.5% |
| Trade receivables | 40 | €24,250 | €24,850 | +€600 | +2.5% |
| Cash at bank and in hand | 54/58 | €11,382 | €14,414 | +€3,032 | +26.6% |
| Deferred charges and accrued income | 490/1 | €7,991 | €643 | -€7,348 | -92.0% |
| Total equity and liabilities | 10/49 | €73,344 | €85,007 | +€11,663 | +15.9% |
| Equity | 10/15 | €5,716 | €7,995 | +€2,279 | +39.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,284 | -€7,005 | +€2,279 | +24.5% |
| Amounts payable | 17/49 | €67,628 | €77,012 | +€9,384 | +13.9% |
| Amounts payable within one year | 42/48 | €65,128 | €76,137 | +€11,009 | +16.9% |
| Trade debts | 44 | €28,720 | €51,595 | +€22,875 | +79.6% |
| Suppliers | 440/4 | €28,720 | €51,595 | +€22,875 | +79.6% |
| Taxes, remuneration and social security | 45 | €13,949 | €744 | -€13,205 | -94.7% |
| Taxes | 450/3 | €13,949 | €744 | -€13,205 | -94.7% |
| Other amounts payable | 47/48 | €22,458 | €23,797 | +€1,339 | +6.0% |
| Accrued charges and deferred income | 492/3 | €2,500 | €875 | -€1,625 | -65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193 | - | -€193 | |
| Other operating charges | 640/8 | €3,185 | €2,071 | -€1,114 | -35.0% |
| Gross operating margin | 9900 | -€15,075 | €4,567 | +€19,642 | |
| Operating profit (loss) | 9901 | -€18,452 | €2,496 | +€20,948 | |
| Financial income | 75/76B | €0 | €75 | +€74 | +372,400% |
| Recurring financial income | 75 | €0 | €75 | +€74 | +372,400% |
| Financial charges | 65/66B | €513 | €292 | -€222 | -43.2% |
| Recurring financial charges | 65 | €513 | €292 | -€222 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,966 | €2,279 | +€21,244 | |
| Income taxes | 67/77 | €178 | - | -€178 | |
| Profit (loss) for the period | 9904 | -€19,144 | €2,279 | +€21,422 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,144 | €2,279 | +€21,422 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.