Z-AUDIT.BE: 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.
Z-AUDIT.BE
Largest movements
- Tangible fixed assets +€6,145
up €6,145 (+14.2%), from €43,129 to €49,274
of which Furniture and vehicles: +€7,403
- Profit (loss) carried forward +€8,911
up €8,911 (+38.2%), from €23,311 to €32,223
- Advances received -€3,449
down €3,449 (-100%), from €3,449 to €0
- Trade debts -€2,726
down €2,726 (-81.5%), from €3,346 to €621
- Tax, wage and social debts +€2,424
up €2,424 (+40.9%), from €5,931 to €8,355
- Other debts +€1,058
up €1,058 (+42.0%), from €2,523 to €3,581
- Gross operating margin +€14,063
up €14,063 (+93.2%), from €15,094 to €29,157
- Taxes +€3,815
up €3,815 (+341%), from €1,118 to €4,933
- Depreciation +€2,585
up €2,585 (+21.7%), from €11,897 to €14,483
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 | €67,803 | €74,022 | +€6,220 | +9.2% |
| Fixed assets | 21/28 | €43,129 | €49,274 | +€6,145 | +14.2% |
| Tangible fixed assets | 22/27 | €43,129 | €49,274 | +€6,145 | +14.2% |
| Plant, machinery and equipment | 23 | €527 | €2,568 | +€2,041 | +387% |
| Furniture and vehicles | 24 | €18,079 | €25,483 | +€7,403 | +40.9% |
| Other tangible fixed assets | 26 | €24,522 | €21,223 | -€3,299 | -13.5% |
| Current assets | 29/58 | €24,674 | €24,749 | +€75 | +0.3% |
| Amounts receivable within one year | 40/41 | €4,090 | €3,786 | -€304 | -7.4% |
| Trade receivables | 40 | €4,090 | €3,786 | -€304 | -7.4% |
| Cash at bank and in hand | 54/58 | €20,451 | €20,823 | +€372 | +1.8% |
| Deferred charges and accrued income | 490/1 | €133 | €140 | +€7 | +5.1% |
| Total equity and liabilities | 10/49 | €67,803 | €74,022 | +€6,220 | +9.2% |
| Equity | 10/15 | €52,555 | €61,466 | +€8,911 | +17.0% |
| Contributions | 10/11 | €15,260 | €15,260 | = | 0.0% |
| Reserves | 13 | €13,984 | €13,984 | = | 0.0% |
| Tax-exempt reserves | 132 | €757 | €757 | = | 0.0% |
| Distributable reserves | 133 | €13,226 | €13,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,311 | €32,223 | +€8,911 | +38.2% |
| Amounts payable | 17/49 | €15,248 | €12,556 | -€2,692 | -17.7% |
| Amounts payable within one year | 42/48 | €15,248 | €12,556 | -€2,692 | -17.7% |
| Trade debts | 44 | €3,346 | €621 | -€2,726 | -81.5% |
| Suppliers | 440/4 | €3,346 | €621 | -€2,726 | -81.5% |
| Advances received on contracts in progress | 46 | €3,449 | €0 | -€3,449 | -100% |
| Taxes, remuneration and social security | 45 | €5,931 | €8,355 | +€2,424 | +40.9% |
| Taxes | 450/3 | €5,931 | €8,355 | +€2,424 | +40.9% |
| Other amounts payable | 47/48 | €2,523 | €3,581 | +€1,058 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,897 | €14,483 | +€2,585 | +21.7% |
| Other operating charges | 640/8 | €695 | €737 | +€42 | +6.0% |
| Gross operating margin | 9900 | €15,094 | €29,157 | +€14,063 | +93.2% |
| Operating profit (loss) | 9901 | €2,501 | €13,937 | +€11,436 | +457% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €62 | €93 | +€31 | +50.3% |
| Recurring financial charges | 65 | €62 | €93 | +€31 | +50.3% |
| Profit (loss) for the period before taxes | 9903 | €2,440 | €13,844 | +€11,405 | +467% |
| Income taxes | 67/77 | €1,118 | €4,933 | +€3,815 | +341% |
| Profit (loss) for the period | 9904 | €1,321 | €8,911 | +€7,590 | +574% |
| Profit (loss) for the period to be appropriated | 9905 | €1,321 | €8,911 | +€7,590 | +574% |
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 18 October 2026 via checked.be.