ZAIOSEN: 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.
ZAIOSEN
Largest movements
- Cash +€1,155
up €1,155 (+11.6%), from €9,989 to €11,144
mainly Net result for the year (+€880) and Depreciation (+€862)
- Tangible fixed assets -€862
down €862 (-37.6%), from €2,294 to €1,432
of which Plant, machinery and equipment: -€628
- Profit (loss) carried forward +€880
up €880 (+9.4%), from -€9,381 to -€8,501
- Trade debts -€575
down €575 (-50.2%), from €1,145 to €570
- Turnover +€14,244
up €14,244 (+55.7%), from €25,570 to €39,814
- Purchases and services +€9,470
up €9,470 (+32.6%), from €29,050 to €38,520
- Depreciation -€7,789
down €7,789 (-90.0%), from €8,652 to €862
- Gross operating margin +€5,566
up €5,566, from -€2,422 to €3,144
- Other operating charges +€577
up €577 (+132%), from €437 to €1,014
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 | €12,283 | €12,576 | +€293 | +2.4% |
| Fixed assets | 21/28 | €2,294 | €1,432 | -€862 | -37.6% |
| Tangible fixed assets | 22/27 | €2,294 | €1,432 | -€862 | -37.6% |
| Plant, machinery and equipment | 23 | €1,885 | €1,257 | -€628 | -33.3% |
| Furniture and vehicles | 24 | €409 | €175 | -€234 | -57.2% |
| Current assets | 29/58 | €9,989 | €11,144 | +€1,155 | +11.6% |
| Cash at bank and in hand | 54/58 | €9,989 | €11,144 | +€1,155 | +11.6% |
| Total equity and liabilities | 10/49 | €12,283 | €12,576 | +€293 | +2.4% |
| Equity | 10/15 | €11,079 | €11,959 | +€880 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,381 | -€8,501 | +€880 | +9.4% |
| Amounts payable | 17/49 | €1,204 | €617 | -€587 | -48.8% |
| Amounts payable within one year | 42/48 | €1,204 | €617 | -€587 | -48.8% |
| Trade debts | 44 | €1,145 | €570 | -€575 | -50.2% |
| Suppliers | 440/4 | €1,145 | €570 | -€575 | -50.2% |
| Taxes, remuneration and social security | 45 | €59 | €47 | -€12 | -20.3% |
| Taxes | 450/3 | €59 | €47 | -€12 | -20.3% |
| Turnover | 70 | €25,570 | €39,814 | +€14,244 | +55.7% |
| Non-recurring operating income | 76A | €57 | €1,850 | +€1,793 | +3,128% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,050 | €38,520 | +€9,470 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,652 | €862 | -€7,789 | -90.0% |
| Other operating charges | 640/8 | €437 | €1,014 | +€577 | +132% |
| Gross operating margin | 9900 | -€2,422 | €3,144 | +€5,566 | |
| Operating profit (loss) | 9901 | -€11,511 | €1,268 | +€12,779 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €34 | €387 | +€354 | +1,048% |
| Recurring financial charges | 65 | €34 | €45 | +€11 | +33.3% |
| Non-recurring financial charges | 66B | - | €342 | +€342 | |
| Profit (loss) for the period before taxes | 9903 | -€11,545 | €880 | +€12,425 | |
| Profit (loss) for the period | 9904 | -€11,545 | €880 | +€12,425 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,545 | €880 | +€12,425 |
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 26 October 2026 via checked.be.