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AZCOM: 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.

What changed

AZCOM

BE 0743.924.276
NACE 93.299, Other amusement and recreation activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,464
2024 · €4,318+€3,146
Equity
€16,528
2024 · €9,064+€7,464
Cash
€87,533
2024 · €103,187-€15,654
Balance sheet total
€128,028
2024 · €114,455+€13,573

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€28,858

    up €28,858 (+329.1%), from €8,770 to €37,628

    of which Trade receivables: +€26,808

  • Cash -€15,654

    down €15,654 (-15.2%), from €103,187 to €87,533

    mainly Receivables within one year (-€28,858) and Tax, wage and social debts (-€7,835)

Equity and liabilities
  • Trade debts +€14,621

    up €14,621 (+15.5%), from €94,078 to €108,699

  • Tax, wage and social debts -€7,835

    down €7,835 (-91.0%), from €8,613 to €778

    of which Remuneration and social security: -€7,128

  • Profit (loss) carried forward +€7,464

    up €7,464 (+68.3%), from -€10,936 to -€3,472

Income statement
  • Gross operating margin +€4,721

    up €4,721 (+81.0%), from €5,827 to €10,548

  • Depreciation +€1,172

    up €1,172 (+267.6%), from €438 to €1,610

  • Financial charges +€410

    up €410 (+61.7%), from €664 to €1,074

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €4,318
Gross operating margin +€4,721
Depreciation -€1,172
Other operating charges +€7
Financial charges -€410
Result 2025 €7,464

Cash bridge derived

cash 2024 to 2025

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.

From operations -€13,675
Investment -€1,979
Financing €0
Cash 2024 €103,187
Net result for the year +€7,464
Depreciation +€1,610
Receivables within one year -€28,858
Trade debts +€14,621
Tax, wage and social debts -€7,835
Other debts -€677
Investment in fixed assets (net) -€1,979
Cash 2025 €87,533
Every line side by side 30 lines
Line Code 2024 2025 Change %
Total assets 20/58 €114,455 €128,028 +€13,573 +11.9%
Fixed assets 21/28 €2,498 €2,867 +€369 +14.8%
Tangible fixed assets 22/27 €2,498 €2,867 +€369 +14.8%
Furniture and vehicles 24 €2,498 €2,867 +€369 +14.8%
Current assets 29/58 €111,957 €125,161 +€13,204 +11.8%
Amounts receivable within one year 40/41 €8,770 €37,628 +€28,858 +329.1%
Trade receivables 40 €7,076 €33,884 +€26,808 +378.9%
Other amounts receivable 41 €1,694 €3,744 +€2,050 +121.0%
Cash at bank and in hand 54/58 €103,187 €87,533 -€15,654 -15.2%
Total equity and liabilities 10/49 €114,455 €128,028 +€13,573 +11.9%
Equity 10/15 €9,064 €16,528 +€7,464 +82.3%
Contributions 10/11 €20,000 €20,000 = 0.0%
Profit (loss) carried forward 14 -€10,936 -€3,472 +€7,464 +68.3%
Amounts payable 17/49 €105,391 €111,500 +€6,109 +5.8%
Amounts payable within one year 42/48 €105,391 €111,500 +€6,109 +5.8%
Trade debts 44 €94,078 €108,699 +€14,621 +15.5%
Suppliers 440/4 €94,078 €108,699 +€14,621 +15.5%
Taxes, remuneration and social security 45 €8,613 €778 -€7,835 -91.0%
Taxes 450/3 €1,235 €528 -€707 -57.2%
Remuneration and social security 454/9 €7,378 €250 -€7,128 -96.6%
Other amounts payable 47/48 €2,700 €2,023 -€677 -25.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €438 €1,610 +€1,172 +267.6%
Other operating charges 640/8 €407 €400 -€7 -1.7%
Gross operating margin 9900 €5,827 €10,548 +€4,721 +81.0%
Operating profit (loss) 9901 €4,982 €8,538 +€3,556 +71.4%
Financial charges 65/66B €664 €1,074 +€410 +61.7%
Recurring financial charges 65 €664 €1,074 +€410 +61.7%
Profit (loss) for the period before taxes 9903 €4,318 €7,464 +€3,146 +72.9%
Profit (loss) for the period 9904 €4,318 €7,464 +€3,146 +72.9%
Profit (loss) for the period to be appropriated 9905 €4,318 €7,464 +€3,146 +72.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.