JZONE CODING: 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.
JZONE CODING
Largest movements
- Cash +€13,536
up €13,536 (+13.8%), from €98,181 to €111,717
mainly Other debts (+€97,390) and Net result for the year (+€41,984)
- Other debts +€97,390
new in 2025: €97,390
- Profit (loss) carried forward -€83,899
no longer reported in 2025 (was €83,899)
- Gross operating margin -€2,649
down €2,649 (-4.5%), from €58,935 to €56,286
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 | €114,936 | €128,222 | +€13,286 | +11.6% |
| Fixed assets | 21/28 | €334 | - | -€334 | |
| Tangible fixed assets | 22/27 | €334 | - | -€334 | |
| Furniture and vehicles | 24 | €334 | - | -€334 | |
| Current assets | 29/58 | €114,602 | €128,222 | +€13,620 | +11.9% |
| Amounts receivable within one year | 40/41 | €16,421 | €16,504 | +€84 | +0.5% |
| Trade receivables | 40 | €14,036 | €15,868 | +€1,832 | +13.0% |
| Other amounts receivable | 41 | €2,385 | €637 | -€1,748 | -73.3% |
| Cash at bank and in hand | 54/58 | €98,181 | €111,717 | +€13,536 | +13.8% |
| Total equity and liabilities | 10/49 | €114,936 | €128,222 | +€13,286 | +11.6% |
| Equity | 10/15 | €86,899 | €3,000 | -€83,899 | -96.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,899 | - | -€83,899 | |
| Amounts payable | 17/49 | €28,036 | €125,222 | +€97,185 | +346.6% |
| Amounts payable within one year | 42/48 | €28,036 | €125,222 | +€97,185 | +346.6% |
| Trade debts | 44 | €1,193 | €1,997 | +€804 | +67.4% |
| Suppliers | 440/4 | €1,193 | €1,997 | +€804 | +67.4% |
| Taxes, remuneration and social security | 45 | €26,843 | €25,834 | -€1,009 | -3.8% |
| Taxes | 450/3 | €26,843 | €25,834 | -€1,009 | -3.8% |
| Other amounts payable | 47/48 | - | €97,390 | +€97,390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €378 | €334 | -€44 | -11.8% |
| Other operating charges | 640/8 | €506 | €1,006 | +€500 | +98.9% |
| Gross operating margin | 9900 | €58,935 | €56,286 | -€2,649 | -4.5% |
| Operating profit (loss) | 9901 | €58,051 | €54,946 | -€3,104 | -5.3% |
| Financial charges | 65/66B | €1,858 | €1,597 | -€261 | -14.1% |
| Recurring financial charges | 65 | €1,858 | €1,597 | -€261 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €56,193 | €53,350 | -€2,843 | -5.1% |
| Income taxes | 67/77 | €11,759 | €11,366 | -€393 | -3.3% |
| Profit (loss) for the period | 9904 | €44,434 | €41,984 | -€2,450 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,434 | €41,984 | -€2,450 | -5.5% |
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 3 October 2026 via checked.be.