AT THE ZOO: 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.
AT THE ZOO
Largest movements
- Tangible fixed assets -€3,988
down €3,988 (-34.5%), from €11,566 to €7,578
of which Plant, machinery and equipment: -€3,988
- Receivables within one year +€1,034
up €1,034 (+41.9%), from €2,467 to €3,501
of which Trade receivables: +€605
- Cash -€594
down €594 (-6.9%), from €8,614 to €8,019
mainly Net result for the year (-€3,440) and Receivables within one year (-€1,034)
- Profit (loss) carried forward -€3,440
down €3,440, from €667 to -€2,773
- Other debts -€268
down €268 (-1.9%), from €13,919 to €13,652
- Purchases and services +€8,239
up €8,239 (+245%), from €3,368 to €11,608
- Gross operating margin -€5,706
down €5,706 (-80.5%), from €7,091 to €1,384
- Turnover +€4,926
up €4,926 (+67.0%), from €7,348 to €12,274
- Other operating charges -€227
down €227 (-27.8%), from €818 to €590
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 | €22,647 | €19,098 | -€3,549 | -15.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €11,566 | €7,578 | -€3,988 | -34.5% |
| Tangible fixed assets | 22/27 | €11,566 | €7,578 | -€3,988 | -34.5% |
| Plant, machinery and equipment | 23 | €11,566 | €7,578 | -€3,988 | -34.5% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €11,080 | €11,520 | +€440 | +4.0% |
| Amounts receivable within one year | 40/41 | €2,467 | €3,501 | +€1,034 | +41.9% |
| Trade receivables | 40 | €2,303 | €2,908 | +€605 | +26.3% |
| Other amounts receivable | 41 | €164 | €593 | +€429 | +261% |
| Cash at bank and in hand | 54/58 | €8,614 | €8,019 | -€594 | -6.9% |
| Total equity and liabilities | 10/49 | €22,647 | €19,098 | -€3,549 | -15.7% |
| Equity | 10/15 | €8,727 | €5,287 | -€3,440 | -39.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €667 | -€2,773 | -€3,440 | |
| Amounts payable | 17/49 | €13,919 | €13,810 | -€109 | -0.8% |
| Amounts payable within one year | 42/48 | €13,919 | €13,810 | -€109 | -0.8% |
| Trade debts | 44 | €0 | €159 | +€159 | |
| Suppliers | 440/4 | €0 | €159 | +€159 | |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €13,919 | €13,652 | -€268 | -1.9% |
| Turnover | 70 | €7,348 | €12,274 | +€4,926 | +67.0% |
| Non-recurring operating income | 76A | €2,967 | €574 | -€2,393 | -80.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,368 | €11,608 | +€8,239 | +245% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,096 | €3,988 | -€108 | -2.6% |
| Other operating charges | 640/8 | €818 | €590 | -€227 | -27.8% |
| Non-recurring operating charges | 66A | €1,013 | - | -€1,013 | |
| Gross operating margin | 9900 | €7,091 | €1,384 | -€5,706 | -80.5% |
| Operating profit (loss) | 9901 | €1,164 | -€3,195 | -€4,359 | |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €281 | €245 | -€36 | -12.8% |
| Recurring financial charges | 65 | €281 | €245 | -€36 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €909 | -€3,440 | -€4,349 | |
| Profit (loss) for the period | 9904 | €909 | -€3,440 | -€4,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €909 | -€3,440 | -€4,349 |
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 31 October 2026 via checked.be.