ZVAN PRO: 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.
ZVAN PRO
Largest movements
- Cash +€37,247
up €37,247 (+1513.7%), from €2,461 to €39,708
mainly Net result for the year (+€59,228) and Tax, wage and social debts (+€21,678)
- Receivables within one year -€19,721
down €19,721 (-22.4%), from €88,195 to €68,473
of which Trade receivables: -€37,612
- Tangible fixed assets +€3,706
new in 2024: €3,706
- Trade debts -€59,674
down €59,674 (-82.0%), from €72,778 to €13,104
of which Bills of exchange payable: -€43,909
- Profit (loss) carried forward +€59,228
up €59,228 (+443.9%), from €13,342 to €72,570
- Tax, wage and social debts +€21,678
up €21,678 (+649.9%), from €3,336 to €25,013
- Turnover -€198,646
no longer reported in 2024 (was €198,646)
- Purchases and services -€179,466
no longer reported in 2024 (was €179,466)
- Gross operating margin +€63,112
up €63,112 (+329.1%), from €19,180 to €82,292
- Taxes +€18,342
up €18,342 (+549.9%), from €3,336 to €21,678
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 | €90,656 | €111,888 | +€21,232 | +23.4% |
| Fixed assets | 21/28 | - | €3,706 | +€3,706 | |
| Tangible fixed assets | 22/27 | - | €3,706 | +€3,706 | |
| Furniture and vehicles | 24 | - | €3,706 | +€3,706 | |
| Current assets | 29/58 | €90,656 | €108,181 | +€17,526 | +19.3% |
| Amounts receivable within one year | 40/41 | €88,195 | €68,473 | -€19,721 | -22.4% |
| Trade receivables | 40 | €76,891 | €39,279 | -€37,612 | -48.9% |
| Other amounts receivable | 41 | €11,304 | €29,195 | +€17,891 | +158.3% |
| Cash at bank and in hand | 54/58 | €2,461 | €39,708 | +€37,247 | +1513.7% |
| Total equity and liabilities | 10/49 | €90,656 | €111,888 | +€21,232 | +23.4% |
| Equity | 10/15 | €14,542 | €73,770 | +€59,228 | +407.3% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,342 | €72,570 | +€59,228 | +443.9% |
| Amounts payable | 17/49 | €76,113 | €38,117 | -€37,996 | -49.9% |
| Amounts payable within one year | 42/48 | €76,113 | €38,117 | -€37,996 | -49.9% |
| Trade debts | 44 | €72,778 | €13,104 | -€59,674 | -82.0% |
| Suppliers | 440/4 | €24,938 | €9,173 | -€15,765 | -63.2% |
| Bills of exchange payable | 441 | €47,840 | €3,931 | -€43,909 | -91.8% |
| Taxes, remuneration and social security | 45 | €3,336 | €25,013 | +€21,678 | +649.9% |
| Taxes | 450/3 | €3,336 | €25,013 | +€21,678 | +649.9% |
| Turnover | 70 | €198,646 | - | -€198,646 | |
| Goods, raw materials, services and sundry goods | 60/61 | €179,466 | - | -€179,466 | |
| Remuneration, social security and pensions | 62 | €256 | €605 | +€348 | +136.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €437 | +€437 | |
| Other operating charges | 640/8 | - | €250 | +€250 | |
| Gross operating margin | 9900 | €19,180 | €82,292 | +€63,112 | +329.1% |
| Operating profit (loss) | 9901 | €18,924 | €81,000 | +€62,076 | +328.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €46 | €95 | +€49 | +107.5% |
| Recurring financial charges | 65 | €46 | €95 | +€49 | +107.5% |
| Profit (loss) for the period before taxes | 9903 | €18,878 | €80,906 | +€62,028 | +328.6% |
| Income taxes | 67/77 | €3,336 | €21,678 | +€18,342 | +549.9% |
| Profit (loss) for the period | 9904 | €15,542 | €59,228 | +€43,686 | +281.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,542 | €59,228 | +€43,686 | +281.1% |
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 3 October 2026 via checked.be.