ZYMA: 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.
ZYMA
Largest movements
- Current investments +€136,663
new in 2024: €136,663
- Receivables within one year +€113,202
up €113,202 (+1,160%), from €9,759 to €122,961
of which Trade receivables: +€86,174
- Cash +€12,658
up €12,658 (+96.4%), from €13,137 to €25,795
mainly Net result for the year (+€179,708) and Tax, wage and social debts (+€71,226)
- Receivables after one year +€5,824
up €5,824 (+25.6%), from €22,771 to €28,595
- Profit (loss) carried forward +€161,275
up €161,275 (+1,894%), from €8,515 to €169,790
- Tax, wage and social debts +€71,226
up €71,226 (+391%), from €18,212 to €89,438
of which Remuneration and social security: +€72,390
- Current portion of long-term debt +€35,583
new in 2024: €35,583
- Gross operating margin +€201,137
up €201,137 (+547%), from €36,759 to €237,896
- Turnover -€122,683
no longer reported in 2024 (was €122,683)
- Purchases and services -€88,454
no longer reported in 2024 (was €88,454)
- Taxes +€14,211
up €14,211, from -€6,249 to €7,962
- Staff costs -€5,018
down €5,018 (-9.9%), from €50,486 to €45,468
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 | €48,150 | €315,516 | +€267,366 | +555% |
| Fixed assets | 21/28 | €2,170 | €1,502 | -€668 | -30.8% |
| Tangible fixed assets | 22/27 | €2,170 | €1,502 | -€668 | -30.8% |
| Plant, machinery and equipment | 23 | €1,515 | €989 | -€526 | -34.7% |
| Furniture and vehicles | 24 | €655 | €513 | -€142 | -21.7% |
| Current assets | 29/58 | €45,980 | €314,014 | +€268,034 | +583% |
| Amounts receivable after more than one year | 29 | €22,771 | €28,595 | +€5,824 | +25.6% |
| Other amounts receivable | 291 | €22,771 | €28,595 | +€5,824 | +25.6% |
| Amounts receivable within one year | 40/41 | €9,759 | €122,961 | +€113,202 | +1,160% |
| Trade receivables | 40 | €322 | €86,496 | +€86,174 | +26,755% |
| Other amounts receivable | 41 | €9,436 | €36,465 | +€27,029 | +286% |
| Current investments | 50/53 | - | €136,663 | +€136,663 | |
| Cash at bank and in hand | 54/58 | €13,137 | €25,795 | +€12,658 | +96.4% |
| Deferred charges and accrued income | 490/1 | €314 | - | -€314 | |
| Total equity and liabilities | 10/49 | €48,150 | €315,516 | +€267,366 | +555% |
| Equity | 10/15 | €14,915 | €176,190 | +€161,275 | +1,081% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,515 | €169,790 | +€161,275 | +1,894% |
| Amounts payable | 17/49 | €33,235 | €139,326 | +€106,091 | +319% |
| Amounts payable after more than one year | 17 | €11,215 | €11,215 | +€0 | 0.0% |
| Financial debts | 170/4 | €11,215 | €11,215 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €22,020 | €128,111 | +€106,091 | +482% |
| Current portion of amounts payable after more than one year | 42 | - | €35,583 | +€35,583 | |
| Trade debts | 44 | €1,606 | €2,769 | +€1,163 | +72.4% |
| Suppliers | 440/4 | €1,606 | €2,769 | +€1,163 | +72.4% |
| Taxes, remuneration and social security | 45 | €18,212 | €89,438 | +€71,226 | +391% |
| Taxes | 450/3 | €8,979 | €7,816 | -€1,163 | -13.0% |
| Remuneration and social security | 454/9 | €9,232 | €81,622 | +€72,390 | +784% |
| Other amounts payable | 47/48 | €2,202 | €321 | -€1,881 | -85.4% |
| Turnover | 70 | €122,683 | - | -€122,683 | |
| Non-recurring operating income | 76A | €43 | - | -€43 | |
| Goods, raw materials, services and sundry goods | 60/61 | €88,454 | - | -€88,454 | |
| Remuneration, social security and pensions | 62 | €50,486 | €45,468 | -€5,018 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,329 | €1,254 | -€75 | -5.6% |
| Other operating charges | 640/8 | €645 | €1,745 | +€1,100 | +171% |
| Non-recurring operating charges | 66A | €54 | - | -€54 | |
| Gross operating margin | 9900 | €36,759 | €237,896 | +€201,137 | +547% |
| Operating profit (loss) | 9901 | -€15,754 | €189,429 | +€205,183 | |
| Financial charges | 65/66B | €412 | €1,759 | +€1,347 | +327% |
| Recurring financial charges | 65 | €412 | €1,759 | +€1,347 | +327% |
| Profit (loss) for the period before taxes | 9903 | -€16,167 | €187,670 | +€203,837 | |
| Income taxes | 67/77 | -€6,249 | €7,962 | +€14,211 | |
| Profit (loss) for the period | 9904 | -€9,917 | €179,708 | +€189,625 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,917 | €179,708 | +€189,625 |
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 14 October 2026 via checked.be.