F.LLI ZOJZA: 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.
F.LLI ZOJZA
Largest movements
- Cash -€9,547
down €9,547 (-30.6%), from €31,238 to €21,692
mainly Net result for the year (-€14,367) and Trade debts (-€6,348)
- Tangible fixed assets -€7,220
down €7,220 (-13.8%), from €52,173 to €44,953
of which Plant, machinery and equipment: -€5,864
- Deferred charges and accrued income +€2,732
up €2,732 (+396%), from €690 to €3,422
- Stocks and contracts -€2,240
down €2,240 (-36.1%), from €6,208 to €3,968
- Intangible fixed assets -€2,000
down €2,000 (-14.3%), from €14,027 to €12,027
- Profit (loss) carried forward -€14,367
down €14,367 (-15.6%), from €92,009 to €77,642
- Trade debts -€6,348
down €6,348 (-53.5%), from €11,856 to €5,508
- Tax, wage and social debts +€2,630
up €2,630 (+10.3%), from €25,417 to €28,047
of which Remuneration and social security: +€5,982
- Gross operating margin -€97,669
down €97,669 (-50.1%), from €194,933 to €97,264
- Staff costs +€21,499
up €21,499 (+33.3%), from €64,547 to €86,046
- Taxes -€9,978
down €9,978 (-96.8%), from €10,308 to €330
- Depreciation -€3,201
down €3,201 (-21.5%), from €14,865 to €11,665
- Other operating charges -€2,081
down €2,081 (-28.9%), from €7,201 to €5,120
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 | €139,283 | €121,198 | -€18,086 | -13.0% |
| Fixed assets | 21/28 | €70,241 | €61,021 | -€9,220 | -13.1% |
| Intangible fixed assets | 21 | €14,027 | €12,027 | -€2,000 | -14.3% |
| Tangible fixed assets | 22/27 | €52,173 | €44,953 | -€7,220 | -13.8% |
| Plant, machinery and equipment | 23 | €24,470 | €18,605 | -€5,864 | -24.0% |
| Furniture and vehicles | 24 | €2,755 | €3,418 | +€662 | +24.0% |
| Other tangible fixed assets | 26 | €24,949 | €22,931 | -€2,018 | -8.1% |
| Financial fixed assets | 28 | €4,040 | €4,040 | = | 0.0% |
| Current assets | 29/58 | €69,042 | €60,177 | -€8,865 | -12.8% |
| Stocks and contracts in progress | 3 | €6,208 | €3,968 | -€2,240 | -36.1% |
| Stocks | 30/36 | €6,208 | €3,968 | -€2,240 | -36.1% |
| Amounts receivable within one year | 40/41 | €30,906 | €31,095 | +€189 | +0.6% |
| Trade receivables | 40 | €1,783 | €742 | -€1,041 | -58.4% |
| Other amounts receivable | 41 | €29,123 | €30,353 | +€1,231 | +4.2% |
| Cash at bank and in hand | 54/58 | €31,238 | €21,692 | -€9,547 | -30.6% |
| Deferred charges and accrued income | 490/1 | €690 | €3,422 | +€2,732 | +396% |
| Total equity and liabilities | 10/49 | €139,283 | €121,198 | -€18,086 | -13.0% |
| Equity | 10/15 | €102,009 | €87,642 | -€14,367 | -14.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,009 | €77,642 | -€14,367 | -15.6% |
| Amounts payable | 17/49 | €37,274 | €33,555 | -€3,718 | -10.0% |
| Amounts payable within one year | 42/48 | €37,274 | €33,555 | -€3,718 | -10.0% |
| Trade debts | 44 | €11,856 | €5,508 | -€6,348 | -53.5% |
| Suppliers | 440/4 | €11,856 | €5,508 | -€6,348 | -53.5% |
| Taxes, remuneration and social security | 45 | €25,417 | €28,047 | +€2,630 | +10.3% |
| Taxes | 450/3 | €17,584 | €14,232 | -€3,352 | -19.1% |
| Remuneration and social security | 454/9 | €7,833 | €13,815 | +€5,982 | +76.4% |
| Non-recurring operating income | 76A | - | €2,816 | +€2,816 | |
| Remuneration, social security and pensions | 62 | €64,547 | €86,046 | +€21,499 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,865 | €11,665 | -€3,201 | -21.5% |
| Other operating charges | 640/8 | €7,201 | €5,120 | -€2,081 | -28.9% |
| Gross operating margin | 9900 | €194,933 | €97,264 | -€97,669 | -50.1% |
| Operating profit (loss) | 9901 | €108,319 | -€5,567 | -€113,887 | |
| Financial income | 75/76B | €1,106 | €181 | -€925 | -83.6% |
| Recurring financial income | 75 | €1,106 | €181 | -€925 | -83.6% |
| Financial charges | 65/66B | €8,270 | €8,651 | +€380 | +4.6% |
| Recurring financial charges | 65 | €8,270 | €8,651 | +€380 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €101,155 | -€14,037 | -€115,192 | |
| Income taxes | 67/77 | €10,308 | €330 | -€9,978 | -96.8% |
| Profit (loss) for the period | 9904 | €90,847 | -€14,367 | -€105,214 | |
| Profit (loss) for the period to be appropriated | 9905 | €90,847 | -€14,367 | -€105,214 |
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 28 October 2026 via checked.be.