CJ Zonwering: 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.
CJ Zonwering
Largest movements
- Financial fixed assets +€200,000
new in 2025: €200,000
- Receivables within one year -€83,129
down €83,129 (-80.5%), from €103,218 to €20,089
of which Trade receivables: -€91,274
- Tangible fixed assets +€60,454
up €60,454 (+1,355%), from €4,460 to €64,914
of which Furniture and vehicles: +€46,371
- Cash +€24,901
up €24,901 (+88.3%), from €28,203 to €53,104
mainly Contributions, distributions and other (+€153,630) and Receivables within one year (+€83,129)
- Investment grants +€155,966
new in 2025: €155,966
- Current portion of long-term debt +€29,133
new in 2025: €29,133
- Trade debts +€13,675
up €13,675 (+40.0%), from €34,190 to €47,865
- Tax, wage and social debts +€4,115
up €4,115 (+1,789%), from €230 to €4,345
- Purchases and services +€21,282
up €21,282 (+73.6%), from €28,901 to €50,183
- Staff costs +€18,943
new in 2025: €18,943
- Gross operating margin -€16,888
down €16,888 (-18.5%), from €91,461 to €74,573
- Depreciation +€5,982
new in 2025: €5,982
- Turnover +€4,394
up €4,394 (+3.7%), from €120,362 to €124,756
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 | €135,881 | €338,108 | +€202,227 | +149% |
| Fixed assets | 21/28 | €4,460 | €264,914 | +€260,454 | +5,840% |
| Tangible fixed assets | 22/27 | €4,460 | €64,914 | +€60,454 | +1,355% |
| Plant, machinery and equipment | 23 | €4,460 | €18,543 | +€14,083 | +316% |
| Furniture and vehicles | 24 | - | €46,371 | +€46,371 | |
| Financial fixed assets | 28 | - | €200,000 | +€200,000 | |
| Current assets | 29/58 | €131,421 | €73,193 | -€58,228 | -44.3% |
| Amounts receivable within one year | 40/41 | €103,218 | €20,089 | -€83,129 | -80.5% |
| Trade receivables | 40 | €99,902 | €8,628 | -€91,274 | -91.4% |
| Other amounts receivable | 41 | €3,316 | €11,461 | +€8,145 | +246% |
| Cash at bank and in hand | 54/58 | €28,203 | €53,104 | +€24,901 | +88.3% |
| Total equity and liabilities | 10/49 | €135,881 | €338,108 | +€202,227 | +149% |
| Equity | 10/15 | €101,461 | €256,764 | +€155,303 | +153% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,461 | €90,798 | -€663 | -0.7% |
| Investment grants | 15 | - | €155,966 | +€155,966 | |
| Amounts payable | 17/49 | €34,420 | €81,343 | +€46,923 | +136% |
| Amounts payable within one year | 42/48 | €34,420 | €81,343 | +€46,923 | +136% |
| Current portion of amounts payable after more than one year | 42 | - | €29,133 | +€29,133 | |
| Trade debts | 44 | €34,190 | €47,865 | +€13,675 | +40.0% |
| Suppliers | 440/4 | €34,190 | €47,865 | +€13,675 | +40.0% |
| Taxes, remuneration and social security | 45 | €230 | €4,345 | +€4,115 | +1,789% |
| Remuneration and social security | 454/9 | €230 | €4,345 | +€4,115 | +1,789% |
| Turnover | 70 | €120,362 | €124,756 | +€4,394 | +3.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,901 | €50,183 | +€21,282 | +73.6% |
| Remuneration, social security and pensions | 62 | - | €18,943 | +€18,943 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,982 | +€5,982 | |
| Non-recurring operating charges | 66A | - | €44,975 | +€44,975 | |
| Gross operating margin | 9900 | €91,461 | €74,573 | -€16,888 | -18.5% |
| Operating profit (loss) | 9901 | €91,461 | €4,673 | -€86,788 | -94.9% |
| Financial charges | 65/66B | - | €2,999 | +€2,999 | |
| Recurring financial charges | 65 | - | €2,999 | +€2,999 | |
| Profit (loss) for the period before taxes | 9903 | €91,461 | €1,674 | -€89,788 | -98.2% |
| Profit (loss) for the period | 9904 | €91,461 | €1,674 | -€89,788 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €91,461 | €1,674 | -€89,788 | -98.2% |
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 25 October 2026 via checked.be.