ZAKOUSTIK: 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.
ZAKOUSTIK
Largest movements
- Cash -€17,136
no longer reported in 2025 (was €17,136)
mainly Tax, wage and social debts (-€15,218) and Net result for the year (-€5,933)
- Receivables within one year -€4,747
down €4,747 (-17.8%), from €26,697 to €21,950
- Tax, wage and social debts -€15,218
no longer reported in 2025 (was €15,218)
- Profit (loss) carried forward -€4,073
down €4,073 (-61.5%), from €6,620 to €2,547
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Accrued charges and deferred income -€1,742
no longer reported in 2025 (was €1,742)
- Trade debts +€787
new in 2025: €787
- Gross operating margin +€20,624
up €20,624 (+75.4%), from -€27,348 to -€6,724
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 | €44,040 | €21,950 | -€22,090 | -50.2% |
| Fixed assets | 21/28 | €206 | €0 | -€206 | -100% |
| Tangible fixed assets | 22/27 | €206 | €0 | -€206 | -100% |
| Furniture and vehicles | 24 | €206 | €0 | -€206 | -100% |
| Current assets | 29/58 | €43,833 | €21,950 | -€21,884 | -49.9% |
| Amounts receivable within one year | 40/41 | €26,697 | €21,950 | -€4,747 | -17.8% |
| Other amounts receivable | 41 | €26,697 | €21,950 | -€4,747 | -17.8% |
| Cash at bank and in hand | 54/58 | €17,136 | - | -€17,136 | |
| Total equity and liabilities | 10/49 | €44,040 | €21,950 | -€22,090 | -50.2% |
| Equity | 10/15 | €27,080 | €21,147 | -€5,933 | -21.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €6,620 | €2,547 | -€4,073 | -61.5% |
| Amounts payable | 17/49 | €16,960 | €803 | -€16,158 | -95.3% |
| Amounts payable after more than one year | 17 | - | €16 | +€16 | |
| Financial debts | 170/4 | - | €16 | +€16 | |
| Amounts payable within one year | 42/48 | €15,218 | €787 | -€14,431 | -94.8% |
| Trade debts | 44 | - | €787 | +€787 | |
| Suppliers | 440/4 | - | €787 | +€787 | |
| Taxes, remuneration and social security | 45 | €15,218 | - | -€15,218 | |
| Taxes | 450/3 | €15,218 | - | -€15,218 | |
| Accrued charges and deferred income | 492/3 | €1,742 | - | -€1,742 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | - | -€233 | |
| Other operating charges | 640/8 | - | €206 | +€206 | |
| Non-recurring operating charges | 66A | - | €180 | +€180 | |
| Gross operating margin | 9900 | -€27,348 | -€6,724 | +€20,624 | +75.4% |
| Operating profit (loss) | 9901 | -€27,581 | -€7,110 | +€20,472 | +74.2% |
| Financial income | 75/76B | €1,522 | €1,285 | -€238 | -15.6% |
| Recurring financial income | 75 | €1,522 | €1,285 | -€238 | -15.6% |
| Financial charges | 65/66B | €211 | €135 | -€76 | -36.2% |
| Recurring financial charges | 65 | €211 | €135 | -€76 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,270 | -€5,960 | +€20,310 | +77.3% |
| Income taxes | 67/77 | - | -€27 | -€27 | |
| Profit (loss) for the period | 9904 | -€26,270 | -€5,933 | +€20,337 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,270 | -€5,933 | +€20,337 | +77.4% |
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 22 October 2026 via checked.be.