NZYM: 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.
NZYM
Largest movements
- Tangible fixed assets -€33,540
down €33,540 (-10.6%), from €316,384 to €282,844
of which Furniture and vehicles: -€31,745
- Receivables within one year -€11,839
down €11,839 (-13.4%), from €88,370 to €76,531
of which Other amounts receivable: -€38,634
- Cash -€4,694
down €4,694 (-32.0%), from €14,678 to €9,985
mainly Debts after one year (-€37,073) and Trade debts (-€34,618)
- Reserves +€43,900
up €43,900 (+58.7%), from €74,755 to €118,655
of which Distributable reserves: +€43,900
- Debts after one year -€37,073
down €37,073 (-17.9%), from €206,894 to €169,821
- Trade debts -€34,618
down €34,618 (-64.2%), from €53,939 to €19,320
- Tax, wage and social debts -€28,232
down €28,232 (-52.3%), from €54,028 to €25,795
of which Remuneration and social security: -€16,391
- Accrued charges and deferred income +€6,714
up €6,714 (+1,492%), from €450 to €7,164
- Gross operating margin +€53,476
up €53,476 (+116%), from €46,281 to €99,757
- Depreciation +€27,302
up €27,302 (+355%), from €7,701 to €35,003
- Taxes +€5,800
up €5,800 (+71.7%), from €8,086 to €13,886
- Other operating charges -€1,951
down €1,951 (-41.0%), from €4,763 to €2,812
- Financial charges -€1,129
down €1,129 (-16.2%), from €6,970 to €5,841
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 | €447,134 | €397,061 | -€50,073 | -11.2% |
| Fixed assets | 21/28 | €323,884 | €290,344 | -€33,540 | -10.4% |
| Tangible fixed assets | 22/27 | €316,384 | €282,844 | -€33,540 | -10.6% |
| Land and buildings | 22 | €280,000 | €280,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,182 | €2,514 | -€1,668 | -39.9% |
| Furniture and vehicles | 24 | €31,745 | - | -€31,745 | |
| Other tangible fixed assets | 26 | €456 | €330 | -€127 | -27.8% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €123,250 | €106,717 | -€16,533 | -13.4% |
| Amounts receivable within one year | 40/41 | €88,370 | €76,531 | -€11,839 | -13.4% |
| Trade receivables | 40 | €43,115 | €69,910 | +€26,795 | +62.1% |
| Other amounts receivable | 41 | €45,255 | €6,621 | -€38,634 | -85.4% |
| Current investments | 50/53 | €20,202 | €20,202 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,678 | €9,985 | -€4,694 | -32.0% |
| Total equity and liabilities | 10/49 | €447,134 | €397,061 | -€50,073 | -11.2% |
| Equity | 10/15 | €93,355 | €137,255 | +€43,900 | +47.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,755 | €118,655 | +€43,900 | +58.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,231 | €26,231 | = | 0.0% |
| Distributable reserves | 133 | €46,664 | €90,564 | +€43,900 | +94.1% |
| Amounts payable | 17/49 | €353,779 | €259,806 | -€93,973 | -26.6% |
| Amounts payable after more than one year | 17 | €206,894 | €169,821 | -€37,073 | -17.9% |
| Financial debts | 170/4 | €206,894 | €169,821 | -€37,073 | -17.9% |
| Amounts payable within one year | 42/48 | €146,435 | €82,821 | -€63,614 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €36,199 | €37,073 | +€874 | +2.4% |
| Trade debts | 44 | €53,939 | €19,320 | -€34,618 | -64.2% |
| Suppliers | 440/4 | €53,939 | €19,320 | -€34,618 | -64.2% |
| Taxes, remuneration and social security | 45 | €54,028 | €25,795 | -€28,232 | -52.3% |
| Taxes | 450/3 | €37,637 | €25,795 | -€11,842 | -31.5% |
| Remuneration and social security | 454/9 | €16,391 | - | -€16,391 | |
| Other amounts payable | 47/48 | €2,270 | €632 | -€1,638 | -72.1% |
| Accrued charges and deferred income | 492/3 | €450 | €7,164 | +€6,714 | +1,492% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,701 | €35,003 | +€27,302 | +355% |
| Other operating charges | 640/8 | €4,763 | €2,812 | -€1,951 | -41.0% |
| Gross operating margin | 9900 | €46,281 | €99,757 | +€53,476 | +116% |
| Operating profit (loss) | 9901 | €33,817 | €61,942 | +€28,125 | +83.2% |
| Financial income | 75/76B | €1,371 | €1,685 | +€313 | +22.8% |
| Recurring financial income | 75 | €1,371 | €1,685 | +€313 | +22.8% |
| Financial charges | 65/66B | €6,970 | €5,841 | -€1,129 | -16.2% |
| Recurring financial charges | 65 | €6,970 | €5,841 | -€1,129 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €28,219 | €57,786 | +€29,567 | +105% |
| Income taxes | 67/77 | €8,086 | €13,886 | +€5,800 | +71.7% |
| Profit (loss) for the period | 9904 | €20,133 | €43,900 | +€23,767 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €20,133 | €43,900 | +€23,767 | +118% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.