AH ! ZOT: 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.
AH ! ZOT
Largest movements
- Receivables within one year +€10,804
up €10,804 (+81.4%), from €13,265 to €24,069
of which Trade receivables: +€8,885
- Deferred charges and accrued income +€2,452
new in 2025: €2,452
- Cash +€1,487
up €1,487 (+13.1%), from €11,352 to €12,839
mainly Net result for the year (+€7,280) and Debts after one year (+€6,633)
- Tangible fixed assets +€526
up €526 (+133%), from €395 to €921
of which Furniture and vehicles: +€628
- Reserves +€15,000
new in 2025: €15,000
- Profit (loss) carried forward -€8,552
down €8,552 (-91.7%), from €9,330 to €778
- Debts after one year +€6,633
up €6,633 (+651%), from €1,019 to €7,652
- Trade debts +€1,214
up €1,214 (+21.2%), from €5,719 to €6,933
- Accrued charges and deferred income +€554
up €554 (+578%), from €96 to €650
- Gross operating margin +€10,847
up €10,847 (+348%), from €3,118 to €13,965
- Taxes +€2,637
up €2,637 (+300%), from €880 to €3,517
- Other operating charges +€895
new in 2025: €895
- Write-downs +€739
no longer reported in 2025 (was -€739)
- Provisions -€524
no longer reported in 2025 (was €524)
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 | €25,012 | €40,281 | +€15,269 | +61.0% |
| Fixed assets | 21/28 | €395 | €921 | +€526 | +133% |
| Tangible fixed assets | 22/27 | €395 | €921 | +€526 | +133% |
| Plant, machinery and equipment | 23 | €221 | €119 | -€102 | -46.1% |
| Furniture and vehicles | 24 | €174 | €802 | +€628 | +361% |
| Current assets | 29/58 | €24,617 | €39,361 | +€14,744 | +59.9% |
| Amounts receivable within one year | 40/41 | €13,265 | €24,069 | +€10,804 | +81.4% |
| Trade receivables | 40 | €12,914 | €21,799 | +€8,885 | +68.8% |
| Other amounts receivable | 41 | €351 | €2,270 | +€1,919 | +547% |
| Cash at bank and in hand | 54/58 | €11,352 | €12,839 | +€1,487 | +13.1% |
| Deferred charges and accrued income | 490/1 | - | €2,452 | +€2,452 | |
| Total equity and liabilities | 10/49 | €25,012 | €40,281 | +€15,269 | +61.0% |
| Equity | 10/15 | €13,330 | €19,778 | +€6,448 | +48.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €15,000 | +€15,000 | |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €9,330 | €778 | -€8,552 | -91.7% |
| Amounts payable | 17/49 | €11,682 | €20,504 | +€8,822 | +75.5% |
| Amounts payable after more than one year | 17 | €1,019 | €7,652 | +€6,633 | +651% |
| Other amounts payable | 178/9 | €1,019 | €7,652 | +€6,633 | +651% |
| Amounts payable within one year | 42/48 | €10,567 | €12,201 | +€1,634 | +15.5% |
| Trade debts | 44 | €5,719 | €6,933 | +€1,214 | +21.2% |
| Suppliers | 440/4 | €5,719 | €6,933 | +€1,214 | +21.2% |
| Taxes, remuneration and social security | 45 | €4,015 | €4,436 | +€421 | +10.5% |
| Taxes | 450/3 | €2,255 | €3,476 | +€1,221 | +54.1% |
| Remuneration and social security | 454/9 | €1,760 | €960 | -€800 | -45.5% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €96 | €650 | +€554 | +578% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193 | €353 | +€160 | +82.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€739 | - | +€739 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €524 | - | -€524 | |
| Other operating charges | 640/8 | - | €895 | +€895 | |
| Gross operating margin | 9900 | €3,118 | €13,965 | +€10,847 | +348% |
| Operating profit (loss) | 9901 | €3,140 | €12,717 | +€9,577 | +305% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,610 | €1,919 | +€309 | +19.2% |
| Recurring financial charges | 65 | €1,610 | €1,919 | +€309 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €1,530 | €10,798 | +€9,268 | +606% |
| Income taxes | 67/77 | €880 | €3,517 | +€2,637 | +300% |
| Profit (loss) for the period | 9904 | €650 | €7,280 | +€6,630 | +1,020% |
| Profit (loss) for the period to be appropriated | 9905 | €650 | €7,280 | +€6,630 | +1,020% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.