ZYD: 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.
ZYD
Largest movements
- Cash -€11,599
down €11,599 (-80.8%), from €14,360 to €2,761
mainly Trade debts (-€54,916) and Investment in fixed assets (net) (-€1,391)
- Receivables within one year -€3,314
down €3,314 (-4.4%), from €75,994 to €72,680
of which Trade receivables: -€1,916
- Tangible fixed assets +€1,043
new in 2024: €1,043
- Trade debts -€54,916
down €54,916 (-69.9%), from €78,520 to €23,604
- Profit (loss) carried forward +€20,635
up €20,635 (+381.9%), from €5,403 to €26,038
- Tax, wage and social debts +€11,050
up €11,050 (+455.7%), from €2,425 to €13,475
- Accrued charges and deferred income +€9,361
new in 2024: €9,361
- Gross operating margin +€23,135
up €23,135, from -€1,755 to €21,380
- Depreciation +€348
new in 2024: €348
- Financial charges +€322
up €322, from €0 to €322
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 | €90,354 | €76,484 | -€13,870 | -15.4% |
| Fixed assets | 21/28 | - | €1,043 | +€1,043 | |
| Tangible fixed assets | 22/27 | - | €1,043 | +€1,043 | |
| Furniture and vehicles | 24 | - | €1,043 | +€1,043 | |
| Current assets | 29/58 | €90,354 | €75,441 | -€14,913 | -16.5% |
| Amounts receivable within one year | 40/41 | €75,994 | €72,680 | -€3,314 | -4.4% |
| Trade receivables | 40 | €64,596 | €62,680 | -€1,916 | -3.0% |
| Other amounts receivable | 41 | €11,398 | €10,000 | -€1,398 | -12.3% |
| Cash at bank and in hand | 54/58 | €14,360 | €2,761 | -€11,599 | -80.8% |
| Total equity and liabilities | 10/49 | €90,354 | €76,484 | -€13,870 | -15.4% |
| Equity | 10/15 | €9,403 | €30,038 | +€20,635 | +219.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,403 | €26,038 | +€20,635 | +381.9% |
| Amounts payable | 17/49 | €80,951 | €46,446 | -€34,505 | -42.6% |
| Amounts payable within one year | 42/48 | €80,951 | €37,085 | -€43,866 | -54.2% |
| Trade debts | 44 | €78,520 | €23,604 | -€54,916 | -69.9% |
| Suppliers | 440/4 | €78,520 | €23,604 | -€54,916 | -69.9% |
| Taxes, remuneration and social security | 45 | €2,425 | €13,475 | +€11,050 | +455.7% |
| Taxes | 450/3 | €2,425 | €13,475 | +€11,050 | +455.7% |
| Other amounts payable | 47/48 | €6 | €6 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €9,361 | +€9,361 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €348 | +€348 | |
| Other operating charges | 640/8 | €0 | €75 | +€75 | |
| Gross operating margin | 9900 | -€1,755 | €21,380 | +€23,135 | |
| Operating profit (loss) | 9901 | -€1,755 | €20,957 | +€22,712 | |
| Financial charges | 65/66B | €0 | €322 | +€322 | |
| Recurring financial charges | 65 | €0 | €322 | +€322 | |
| Profit (loss) for the period before taxes | 9903 | -€1,755 | €20,635 | +€22,390 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,755 | €20,635 | +€22,390 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,755 | €20,635 | +€22,390 |
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.