ACTIF - ZORG: 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.
ACTIF - ZORG
Largest movements
- Receivables within one year +€69,773
up €69,773 (+39.1%), from €178,263 to €248,037
of which Other amounts receivable: +€68,014
- Tangible fixed assets +€40,589
up €40,589 (+890%), from €4,558 to €45,147
of which Furniture and vehicles: +€28,249
- Cash -€23,943
down €23,943 (-18.1%), from €132,143 to €108,200
mainly Contributions, distributions and other (-€119,786) and Receivables within one year (-€69,773)
- Other debts +€100,260
up €100,260 (+513%), from €19,526 to €119,786
- Reserves -€45,085
down €45,085 (-15.8%), from €285,196 to €240,111
- Debts after one year +€24,011
new in 2025: €24,011
- Tax, wage and social debts +€8,004
up €8,004 (+63.3%), from €12,652 to €20,656
of which Taxes: +€8,004
- Current portion of long-term debt +€4,294
up €4,294 (+253%), from €1,698 to €5,992
- Gross operating margin -€17,266
down €17,266 (-13.1%), from €132,057 to €114,791
- Taxes -€5,860
down €5,860 (-16.3%), from €35,892 to €30,032
- Other operating charges -€3,776
down €3,776 (-48.0%), from €7,866 to €4,091
- Depreciation +€2,026
up €2,026 (+75.1%), from €2,699 to €4,725
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €325,188 | €414,598 | +€89,410 | +27.5% |
| Fixed assets | 21/28 | €4,558 | €45,147 | +€40,589 | +890% |
| Tangible fixed assets | 22/27 | €4,558 | €45,147 | +€40,589 | +890% |
| Land and buildings | 22 | €2,910 | €12,691 | +€9,781 | +336% |
| Plant, machinery and equipment | 23 | - | €2,559 | +€2,559 | |
| Furniture and vehicles | 24 | €1,648 | €29,897 | +€28,249 | +1,714% |
| Current assets | 29/58 | €320,630 | €369,451 | +€48,821 | +15.2% |
| Amounts receivable within one year | 40/41 | €178,263 | €248,037 | +€69,773 | +39.1% |
| Trade receivables | 40 | €8,555 | €10,315 | +€1,760 | +20.6% |
| Other amounts receivable | 41 | €169,708 | €237,722 | +€68,014 | +40.1% |
| Cash at bank and in hand | 54/58 | €132,143 | €108,200 | -€23,943 | -18.1% |
| Deferred charges and accrued income | 490/1 | €10,223 | €13,214 | +€2,991 | +29.3% |
| Total equity and liabilities | 10/49 | €325,188 | €414,598 | +€89,410 | +27.5% |
| Equity | 10/15 | €285,197 | €240,112 | -€45,085 | -15.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €285,196 | €240,111 | -€45,085 | -15.8% |
| Distributable reserves | 133 | €285,196 | €240,111 | -€45,085 | -15.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,991 | €174,486 | +€134,495 | +336% |
| Amounts payable after more than one year | 17 | - | €24,011 | +€24,011 | |
| Financial debts | 170/4 | - | €24,011 | +€24,011 | |
| Amounts payable within one year | 42/48 | €37,681 | €150,475 | +€112,795 | +299% |
| Current portion of amounts payable after more than one year | 42 | €1,698 | €5,992 | +€4,294 | +253% |
| Trade debts | 44 | €3,806 | €4,042 | +€236 | +6.2% |
| Suppliers | 440/4 | €3,806 | €4,042 | +€236 | +6.2% |
| Taxes, remuneration and social security | 45 | €12,652 | €20,656 | +€8,004 | +63.3% |
| Taxes | 450/3 | €9,457 | €17,461 | +€8,004 | +84.6% |
| Remuneration and social security | 454/9 | €3,195 | €3,195 | = | 0.0% |
| Other amounts payable | 47/48 | €19,526 | €119,786 | +€100,260 | +513% |
| Accrued charges and deferred income | 492/3 | €2,310 | €0 | -€2,310 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,699 | €4,725 | +€2,026 | +75.1% |
| Other operating charges | 640/8 | €7,866 | €4,091 | -€3,776 | -48.0% |
| Gross operating margin | 9900 | €132,057 | €114,791 | -€17,266 | -13.1% |
| Operating profit (loss) | 9901 | €121,492 | €105,975 | -€15,517 | -12.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +7,300% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7,300% |
| Financial charges | 65/66B | €547 | €1,243 | +€696 | +127% |
| Recurring financial charges | 65 | €547 | €1,243 | +€696 | +127% |
| Profit (loss) for the period before taxes | 9903 | €120,945 | €104,733 | -€16,212 | -13.4% |
| Income taxes | 67/77 | €35,892 | €30,032 | -€5,860 | -16.3% |
| Profit (loss) for the period | 9904 | €85,053 | €74,701 | -€10,353 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,053 | €74,701 | -€10,353 | -12.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.