Z.D. Services: 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.D. Services
Largest movements
- Receivables within one year -€20,235
down €20,235 (-92.9%), from €21,773 to €1,539
of which Trade receivables: -€21,773
- Trade debts -€13,220
no longer reported in 2025 (was €13,220)
- Tax, wage and social debts -€6,054
no longer reported in 2025 (was €6,054)
of which Taxes: -€5,620
- Profit (loss) carried forward -€1,162
down €1,162 (-135.1%), from -€860 to -€2,023
- Gross operating margin +€15,404
up €15,404 (+99.2%), from -€15,521 to -€117
- Other operating charges -€4,609
down €4,609 (-83.3%), from €5,533 to €924
- Financial charges -€1,778
down €1,778 (-93.6%), from €1,900 to €121
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,948 | €1,539 | -€20,410 | -93.0% |
| Fixed assets | 21/28 | €175 | - | -€175 | |
| Financial fixed assets | 28 | €175 | - | -€175 | |
| Current assets | 29/58 | €21,773 | €1,539 | -€20,235 | -92.9% |
| Amounts receivable within one year | 40/41 | €21,773 | €1,539 | -€20,235 | -92.9% |
| Trade receivables | 40 | €21,773 | - | -€21,773 | |
| Other amounts receivable | 41 | - | €1,539 | +€1,539 | |
| Total equity and liabilities | 10/49 | €21,948 | €1,539 | -€20,410 | -93.0% |
| Equity | 10/15 | €2,140 | €977 | -€1,162 | -54.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€860 | -€2,023 | -€1,162 | -135.1% |
| Amounts payable | 17/49 | €19,809 | €561 | -€19,247 | -97.2% |
| Amounts payable within one year | 42/48 | €19,281 | €17 | -€19,263 | -99.9% |
| Financial debts | 43 | €7 | €17 | +€11 | +162.8% |
| Credit institutions | 430/8 | €7 | €17 | +€11 | +162.8% |
| Trade debts | 44 | €13,220 | - | -€13,220 | |
| Suppliers | 440/4 | €13,220 | - | -€13,220 | |
| Taxes, remuneration and social security | 45 | €6,054 | - | -€6,054 | |
| Taxes | 450/3 | €5,620 | - | -€5,620 | |
| Remuneration and social security | 454/9 | €435 | - | -€435 | |
| Accrued charges and deferred income | 492/3 | €528 | €544 | +€16 | +3.0% |
| Other operating charges | 640/8 | €5,533 | €924 | -€4,609 | -83.3% |
| Gross operating margin | 9900 | -€15,521 | -€117 | +€15,404 | +99.2% |
| Operating profit (loss) | 9901 | -€21,054 | -€1,041 | +€20,013 | +95.1% |
| Financial charges | 65/66B | €1,900 | €121 | -€1,778 | -93.6% |
| Recurring financial charges | 65 | €1,900 | €121 | -€1,778 | -93.6% |
| Profit (loss) for the period before taxes | 9903 | -€22,953 | -€1,162 | +€21,791 | +94.9% |
| Income taxes | 67/77 | €14 | - | -€14 | |
| Profit (loss) for the period | 9904 | -€22,968 | -€1,162 | +€21,806 | +94.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,968 | -€1,162 | +€21,806 | +94.9% |
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 10 October 2026 via checked.be.