CENTRE INFORMATIQUE ZIRCON: what changed
CENTRE INFORMATIQUE ZIRCON
Largest movements
- Cash -€95,045
down €95,045 (-59.0%), from €161,046 to €66,001
mainly Other debts (-€100,000) and Receivables within one year (-€10,874)
- Receivables within one year +€10,874
up €10,874 (+69.2%), from €15,712 to €26,586
of which Trade receivables: +€10,007
- Stocks and contracts -€4,079
down €4,079 (-84.9%), from €4,805 to €726
- Tangible fixed assets -€3,959
down €3,959 (-12.2%), from €32,412 to €28,454
of which Land and buildings: -€2,412
- Other debts -€100,000
no longer reported in 2025 (was €100,000)
- Tax, wage and social debts +€6,126
up €6,126 (+369%), from €1,659 to €7,785
- Profit (loss) carried forward +€5,980
up €5,980 (+7.6%), from €79,209 to €85,189
- Trade debts -€4,252
down €4,252 (-64.7%), from €6,576 to €2,324
- Gross operating margin +€8,157
up €8,157 (+105%), from €7,771 to €15,928
- Financial income -€2,268
down €2,268 (-85.3%), from €2,659 to €391
- Taxes +€1,299
up €1,299 (+64.6%), from €2,011 to €3,310
- Other operating charges +€195
up €195 (+7.7%), from €2,530 to €2,725
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,068 | €125,923 | -€92,145 | -42.3% |
| Fixed assets | 21/28 | €32,412 | €28,454 | -€3,959 | -12.2% |
| Tangible fixed assets | 22/27 | €32,412 | €28,454 | -€3,959 | -12.2% |
| Land and buildings | 22 | €26,508 | €24,095 | -€2,412 | -9.1% |
| Furniture and vehicles | 24 | €5,904 | €4,358 | -€1,546 | -26.2% |
| Current assets | 29/58 | €185,656 | €97,469 | -€88,187 | -47.5% |
| Stocks and contracts in progress | 3 | €4,805 | €726 | -€4,079 | -84.9% |
| Stocks | 30/36 | €4,805 | €726 | -€4,079 | -84.9% |
| Amounts receivable within one year | 40/41 | €15,712 | €26,586 | +€10,874 | +69.2% |
| Trade receivables | 40 | €12,834 | €22,841 | +€10,007 | +78.0% |
| Other amounts receivable | 41 | €2,877 | €3,745 | +€868 | +30.2% |
| Current investments | 50/53 | €1,645 | €1,660 | +€14 | +0.9% |
| Cash at bank and in hand | 54/58 | €161,046 | €66,001 | -€95,045 | -59.0% |
| Deferred charges and accrued income | 490/1 | €2,448 | €2,497 | +€48 | +2.0% |
| Total equity and liabilities | 10/49 | €218,068 | €125,923 | -€92,145 | -42.3% |
| Equity | 10/15 | €109,834 | €115,814 | +€5,980 | +5.4% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €11,875 | €11,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,209 | €85,189 | +€5,980 | +7.6% |
| Amounts payable | 17/49 | €108,234 | €10,109 | -€98,126 | -90.7% |
| Amounts payable within one year | 42/48 | €108,234 | €10,109 | -€98,126 | -90.7% |
| Trade debts | 44 | €6,576 | €2,324 | -€4,252 | -64.7% |
| Suppliers | 440/4 | €6,576 | €2,324 | -€4,252 | -64.7% |
| Taxes, remuneration and social security | 45 | €1,659 | €7,785 | +€6,126 | +369% |
| Taxes | 450/3 | €1,659 | €7,785 | +€6,126 | +369% |
| Other amounts payable | 47/48 | €100,000 | - | -€100,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,084 | €3,959 | -€125 | -3.1% |
| Other operating charges | 640/8 | €2,530 | €2,725 | +€195 | +7.7% |
| Gross operating margin | 9900 | €7,771 | €15,928 | +€8,157 | +105% |
| Operating profit (loss) | 9901 | €1,157 | €9,244 | +€8,087 | +699% |
| Financial income | 75/76B | €2,659 | €391 | -€2,268 | -85.3% |
| Recurring financial income | 75 | €2,659 | €391 | -€2,268 | -85.3% |
| Financial charges | 65/66B | €402 | €344 | -€58 | -14.4% |
| Recurring financial charges | 65 | €402 | €344 | -€58 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €3,413 | €9,290 | +€5,877 | +172% |
| Income taxes | 67/77 | €2,011 | €3,310 | +€1,299 | +64.6% |
| Profit (loss) for the period | 9904 | €1,402 | €5,980 | +€4,578 | +326% |
| Profit (loss) for the period to be appropriated | 9905 | €1,402 | €5,980 | +€4,578 | +326% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.