BE-ZENTO: 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.
BE-ZENTO
Largest movements
- Cash -€50,681
down €50,681 (-41.4%), from €122,395 to €71,715
mainly Receivables within one year (-€28,786) and Net result for the year (-€24,577)
- Receivables within one year +€28,786
up €28,786 (+2,371%), from €1,214 to €30,000
of which Trade receivables: +€30,000
- Profit (loss) carried forward -€12,577
down €12,577 (-57.1%), from €22,025 to €9,449
- Reserves -€12,000
down €12,000 (-13.9%), from €86,210 to €74,210
of which Tax-exempt reserves: -€12,000
- Tax, wage and social debts +€1,490
up €1,490 (+61.6%), from €2,420 to €3,910
- Gross operating margin -€27,242
down €27,242, from €9,030 to -€18,212
- Financial charges -€10,292
down €10,292 (-99.3%), from €10,362 to €70
- Taxes +€3,203
new in 2025: €3,203
- Financial income -€200
down €200 (-99.9%), from €200 to €0
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 | €138,058 | €115,080 | -€22,978 | -16.6% |
| Fixed assets | 21/28 | €3,794 | €2,991 | -€803 | -21.2% |
| Tangible fixed assets | 22/27 | €3,794 | €2,991 | -€803 | -21.2% |
| Plant, machinery and equipment | 23 | €2,454 | €2,898 | +€443 | +18.1% |
| Furniture and vehicles | 24 | €1,339 | €93 | -€1,246 | -93.0% |
| Current assets | 29/58 | €134,264 | €112,089 | -€22,175 | -16.5% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,214 | €30,000 | +€28,786 | +2,371% |
| Trade receivables | 40 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 41 | €1,214 | €0 | -€1,214 | -100% |
| Cash at bank and in hand | 54/58 | €122,395 | €71,715 | -€50,681 | -41.4% |
| Deferred charges and accrued income | 490/1 | €655 | €374 | -€281 | -42.9% |
| Total equity and liabilities | 10/49 | €138,058 | €115,080 | -€22,978 | -16.6% |
| Equity | 10/15 | €126,835 | €102,259 | -€24,577 | -19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,210 | €74,210 | -€12,000 | -13.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €12,000 | €0 | -€12,000 | -100% |
| Distributable reserves | 133 | €72,350 | €72,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,025 | €9,449 | -€12,577 | -57.1% |
| Amounts payable | 17/49 | €11,222 | €12,821 | +€1,599 | +14.2% |
| Amounts payable within one year | 42/48 | €11,222 | €12,821 | +€1,599 | +14.2% |
| Trade debts | 44 | €3,257 | €2,043 | -€1,214 | -37.3% |
| Suppliers | 440/4 | €3,257 | €2,043 | -€1,214 | -37.3% |
| Taxes, remuneration and social security | 45 | €2,420 | €3,910 | +€1,490 | +61.6% |
| Taxes | 450/3 | €2,420 | €3,910 | +€1,490 | +61.6% |
| Other amounts payable | 47/48 | €5,545 | €6,868 | +€1,323 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,218 | €2,259 | +€42 | +1.9% |
| Other operating charges | 640/8 | €834 | €833 | -€1 | -0.1% |
| Gross operating margin | 9900 | €9,030 | -€18,212 | -€27,242 | |
| Operating profit (loss) | 9901 | €5,979 | -€21,304 | -€27,283 | |
| Financial income | 75/76B | €200 | €0 | -€200 | -99.9% |
| Recurring financial income | 75 | €200 | €0 | -€200 | -99.9% |
| Financial charges | 65/66B | €10,362 | €70 | -€10,292 | -99.3% |
| Recurring financial charges | 65 | €10,362 | €70 | -€10,292 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,183 | -€21,374 | -€17,191 | -411% |
| Income taxes | 67/77 | - | €3,203 | +€3,203 | |
| Profit (loss) for the period | 9904 | -€4,183 | -€24,577 | -€20,393 | -487% |
| Transfer from tax-exempt reserves | 789 | - | €12,000 | +€12,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,183 | -€12,577 | -€8,393 | -201% |
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 13 October 2026 via checked.be.