Zaima: 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.
Zaima
Largest movements
- Stocks and contracts -€13,153
down €13,153 (-100.0%), from €13,153 to €0
- Cash +€9,749
up €9,749 (+142.4%), from €6,847 to €16,596
mainly Stocks and contracts (+€13,153) and Receivables within one year (+€2,362)
- Receivables within one year -€2,362
down €2,362 (-98.6%), from €2,396 to €33
- Trade debts -€4,080
down €4,080 (-100.0%), from €4,080 to €0
- Reserves -€1,822
down €1,822 (-31.0%), from €5,887 to €4,064
of which Distributable reserves: -€1,822
- Gross operating margin -€1,583
down €1,583 (-50.6%), from €3,128 to €1,545
- Other operating charges +€265
up €265 (+8.9%), from €2,992 to €3,258
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 | €22,396 | €16,629 | -€5,767 | -25.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €22,396 | €16,629 | -€5,767 | -25.7% |
| Stocks and contracts in progress | 3 | €13,153 | €0 | -€13,153 | -100.0% |
| Stocks | 30/36 | €13,153 | €0 | -€13,153 | -100.0% |
| Amounts receivable within one year | 40/41 | €2,396 | €33 | -€2,362 | -98.6% |
| Other amounts receivable | 41 | €2,396 | €33 | -€2,362 | -98.6% |
| Cash at bank and in hand | 54/58 | €6,847 | €16,596 | +€9,749 | +142.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €22,396 | €16,629 | -€5,767 | -25.7% |
| Equity | 10/15 | €18,287 | €16,464 | -€1,822 | -10.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,887 | €4,064 | -€1,822 | -31.0% |
| Non-distributable reserves | 130/1 | €33 | €33 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33 | €33 | = | 0.0% |
| Distributable reserves | 133 | €5,854 | €4,032 | -€1,822 | -31.1% |
| Amounts payable | 17/49 | €4,109 | €165 | -€3,944 | -96.0% |
| Amounts payable within one year | 42/48 | €4,109 | €165 | -€3,944 | -96.0% |
| Trade debts | 44 | €4,080 | €0 | -€4,080 | -100.0% |
| Suppliers | 440/4 | €4,080 | €0 | -€4,080 | -100.0% |
| Taxes, remuneration and social security | 45 | €7 | €0 | -€7 | -100.0% |
| Taxes | 450/3 | €7 | €0 | -€7 | -100.0% |
| Other amounts payable | 47/48 | €22 | €165 | +€143 | +647.0% |
| Other operating charges | 640/8 | €2,992 | €3,258 | +€265 | +8.9% |
| Gross operating margin | 9900 | €3,128 | €1,545 | -€1,583 | -50.6% |
| Operating profit (loss) | 9901 | €136 | -€1,713 | -€1,849 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +2600.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2600.0% |
| Financial charges | 65/66B | €104 | €110 | +€6 | +5.4% |
| Recurring financial charges | 65 | €104 | €110 | +€6 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €32 | -€1,822 | -€1,854 | |
| Income taxes | 67/77 | €7 | €0 | -€7 | -100.0% |
| Profit (loss) for the period | 9904 | €25 | -€1,822 | -€1,847 | |
| Profit (loss) for the period to be appropriated | 9905 | €25 | -€1,822 | -€1,847 |
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.