FORMATION ZEROLIMITE: 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.
FORMATION ZEROLIMITE
Largest movements
- Cash +€3,897
up €3,897 (+14.6%), from €26,732 to €30,629
mainly Trade debts (+€7,205) and Other debts (+€3,495)
- Receivables within one year +€3,169
up €3,169 (+74.8%), from €4,235 to €7,404
of which Other amounts receivable: +€1,713
- Tangible fixed assets +€575
up €575 (+18.1%), from €3,185 to €3,760
of which Furniture and vehicles: +€1,284
- Trade debts +€7,205
up €7,205 (+445.9%), from €1,616 to €8,821
- Other debts +€3,495
up €3,495 (+23.5%), from €14,901 to €18,396
- Tax, wage and social debts -€1,673
down €1,673 (-58.8%), from €2,845 to €1,172
- Profit (loss) carried forward -€1,386
down €1,386 (-28.9%), from €4,790 to €3,405
- Staff costs -€8,182
no longer reported in 2025 (was €8,182)
- Gross operating margin -€7,966
down €7,966, from €7,553 to -€414
- Depreciation +€367
up €367 (+102.4%), from €358 to €725
- Financial income +€363
new in 2025: €363
- Financial charges +€83
up €83 (+65.3%), from €127 to €210
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.
Cash bridge derived
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 | €34,153 | €41,794 | +€7,641 | +22.4% |
| Fixed assets | 21/28 | €3,185 | €3,760 | +€575 | +18.1% |
| Tangible fixed assets | 22/27 | €3,185 | €3,760 | +€575 | +18.1% |
| Plant, machinery and equipment | 23 | €3,185 | €2,477 | -€709 | -22.2% |
| Furniture and vehicles | 24 | - | €1,284 | +€1,284 | |
| Current assets | 29/58 | €30,967 | €38,034 | +€7,066 | +22.8% |
| Amounts receivable within one year | 40/41 | €4,235 | €7,404 | +€3,169 | +74.8% |
| Trade receivables | 40 | €4,203 | €5,659 | +€1,456 | +34.6% |
| Other amounts receivable | 41 | €32 | €1,745 | +€1,713 | +5376.4% |
| Cash at bank and in hand | 54/58 | €26,732 | €30,629 | +€3,897 | +14.6% |
| Total equity and liabilities | 10/49 | €34,153 | €41,794 | +€7,641 | +22.4% |
| Equity | 10/15 | €14,790 | €13,405 | -€1,386 | -9.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,790 | €3,405 | -€1,386 | -28.9% |
| Amounts payable | 17/49 | €19,362 | €28,389 | +€9,027 | +46.6% |
| Amounts payable within one year | 42/48 | €19,362 | €28,389 | +€9,027 | +46.6% |
| Trade debts | 44 | €1,616 | €8,821 | +€7,205 | +445.9% |
| Suppliers | 440/4 | €1,616 | €8,821 | +€7,205 | +445.9% |
| Taxes, remuneration and social security | 45 | €2,845 | €1,172 | -€1,673 | -58.8% |
| Taxes | 450/3 | €2,845 | €1,172 | -€1,673 | -58.8% |
| Other amounts payable | 47/48 | €14,901 | €18,396 | +€3,495 | +23.5% |
| Remuneration, social security and pensions | 62 | €8,182 | - | -€8,182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €725 | +€367 | +102.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €7,553 | -€414 | -€7,966 | |
| Operating profit (loss) | 9901 | -€1,374 | -€1,538 | -€164 | -11.9% |
| Financial income | 75/76B | - | €363 | +€363 | |
| Recurring financial income | 75 | - | €363 | +€363 | |
| Financial charges | 65/66B | €127 | €210 | +€83 | +65.3% |
| Recurring financial charges | 65 | €127 | €210 | +€83 | +65.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,501 | -€1,386 | +€116 | +7.7% |
| Income taxes | 67/77 | -€25 | - | +€25 | |
| Profit (loss) for the period | 9904 | -€1,477 | -€1,386 | +€91 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,477 | -€1,386 | +€91 | +6.2% |
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 4 October 2026 via checked.be.