ZUKI: 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.
ZUKI
Largest movements
- Cash -€7,286
down €7,286 (-13.1%), from €55,712 to €48,426
mainly Investment in fixed assets (net) (-€7,663) and Tax, wage and social debts (-€6,899)
- Receivables within one year -€4,187
down €4,187 (-8.3%), from €50,149 to €45,962
of which Trade receivables: -€8,008
- Deferred charges and accrued income -€3,977
down €3,977 (-23.0%), from €17,314 to €13,337
- Tangible fixed assets +€2,594
up €2,594 (+36.5%), from €7,112 to €9,706
of which Furniture and vehicles: +€2,765
- Tax, wage and social debts -€6,899
down €6,899 (-32.6%), from €21,176 to €14,276
of which Taxes: -€4,018
- Trade debts -€3,996
down €3,996 (-20.4%), from €19,548 to €15,552
- Profit (loss) carried forward -€3,190
down €3,190 (-7.3%), from €43,444 to €40,254
- Staff costs +€61,675
up €61,675 (+66.7%), from €92,443 to €154,117
- Gross operating margin +€45,771
up €45,771 (+40.0%), from €114,390 to €160,161
- Taxes -€4,489
down €4,489 (-63.0%), from €7,123 to €2,634
- Depreciation +€1,718
up €1,718 (+51.3%), from €3,351 to €5,069
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 | €130,377 | €117,521 | -€12,856 | -9.9% |
| Fixed assets | 21/28 | €7,202 | €9,796 | +€2,594 | +36.0% |
| Tangible fixed assets | 22/27 | €7,112 | €9,706 | +€2,594 | +36.5% |
| Plant, machinery and equipment | 23 | €402 | €231 | -€170 | -42.4% |
| Furniture and vehicles | 24 | €6,711 | €9,475 | +€2,765 | +41.2% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €123,175 | €107,725 | -€15,450 | -12.5% |
| Amounts receivable within one year | 40/41 | €50,149 | €45,962 | -€4,187 | -8.3% |
| Trade receivables | 40 | €49,724 | €41,716 | -€8,008 | -16.1% |
| Other amounts receivable | 41 | €424 | €4,245 | +€3,821 | +901% |
| Cash at bank and in hand | 54/58 | €55,712 | €48,426 | -€7,286 | -13.1% |
| Deferred charges and accrued income | 490/1 | €17,314 | €13,337 | -€3,977 | -23.0% |
| Total equity and liabilities | 10/49 | €130,377 | €117,521 | -€12,856 | -9.9% |
| Equity | 10/15 | €89,654 | €86,464 | -€3,190 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,609 | €27,609 | = | 0.0% |
| Distributable reserves | 133 | €27,609 | €27,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,444 | €40,254 | -€3,190 | -7.3% |
| Amounts payable | 17/49 | €40,723 | €31,058 | -€9,666 | -23.7% |
| Amounts payable within one year | 42/48 | €40,723 | €31,058 | -€9,666 | -23.7% |
| Trade debts | 44 | €19,548 | €15,552 | -€3,996 | -20.4% |
| Suppliers | 440/4 | €19,548 | €15,552 | -€3,996 | -20.4% |
| Advances received on contracts in progress | 46 | - | €705 | +€705 | |
| Taxes, remuneration and social security | 45 | €21,176 | €14,276 | -€6,899 | -32.6% |
| Taxes | 450/3 | €8,013 | €3,995 | -€4,018 | -50.1% |
| Remuneration and social security | 454/9 | €13,163 | €10,281 | -€2,881 | -21.9% |
| Other amounts payable | 47/48 | - | €524 | +€524 | |
| Remuneration, social security and pensions | 62 | €92,443 | €154,117 | +€61,675 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,351 | €5,069 | +€1,718 | +51.3% |
| Other operating charges | 640/8 | €1,657 | €1,280 | -€377 | -22.7% |
| Non-recurring operating charges | 66A | €1,588 | - | -€1,588 | |
| Gross operating margin | 9900 | €114,390 | €160,161 | +€45,771 | +40.0% |
| Operating profit (loss) | 9901 | €15,352 | -€305 | -€15,657 | |
| Financial income | 75/76B | €0 | €33 | +€33 | +55,450% |
| Recurring financial income | 75 | €0 | €33 | +€33 | +55,450% |
| Financial charges | 65/66B | €620 | €284 | -€336 | -54.1% |
| Recurring financial charges | 65 | €620 | €284 | -€336 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €14,733 | -€556 | -€15,288 | |
| Income taxes | 67/77 | €7,123 | €2,634 | -€4,489 | -63.0% |
| Profit (loss) for the period | 9904 | €7,609 | -€3,190 | -€10,799 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,609 | -€3,190 | -€10,799 |
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 18 October 2026 via checked.be.