ZANA COIFF: 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.
ZANA COIFF
Largest movements
- Tangible fixed assets -€1,367
down €1,367 (-21.4%), from €6,381 to €5,014
- Formation expenses -€246
down €246 (-22.2%), from €1,105 to €860
- Trade debts -€6,837
no longer reported in 2025 (was €6,837)
- Other debts +€4,859
up €4,859 (+150%), from €3,250 to €8,109
- Profit (loss) carried forward +€369
up €369 (+14.0%), from -€2,641 to -€2,272
- Purchases and services -€5,874
no longer reported in 2025 (was €5,874)
- Gross operating margin +€4,489
up €4,489, from -€2,043 to €2,447
- Turnover -€3,831
no longer reported in 2025 (was €3,831)
- Depreciation +€1,034
up €1,034 (+179%), from €579 to €1,613
- Other operating charges +€405
new in 2025: €405
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 | €8,445 | €6,837 | -€1,608 | -19.0% |
| Formation expenses | 20 | €1,105 | €860 | -€246 | -22.2% |
| Fixed assets | 21/28 | €6,381 | €5,014 | -€1,367 | -21.4% |
| Tangible fixed assets | 22/27 | €6,381 | €5,014 | -€1,367 | -21.4% |
| Furniture and vehicles | 24 | €6,381 | €5,014 | -€1,367 | -21.4% |
| Current assets | 29/58 | €959 | €964 | +€5 | +0.5% |
| Cash at bank and in hand | 54/58 | €959 | €964 | +€5 | +0.5% |
| Total equity and liabilities | 10/49 | €8,445 | €6,837 | -€1,608 | -19.0% |
| Equity | 10/15 | -€1,641 | -€1,272 | +€369 | +22.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,641 | -€2,272 | +€369 | +14.0% |
| Amounts payable | 17/49 | €10,087 | €8,109 | -€1,978 | -19.6% |
| Amounts payable within one year | 42/48 | €10,087 | €8,109 | -€1,978 | -19.6% |
| Trade debts | 44 | €6,837 | - | -€6,837 | |
| Suppliers | 440/4 | €6,837 | - | -€6,837 | |
| Other amounts payable | 47/48 | €3,250 | €8,109 | +€4,859 | +150% |
| Turnover | 70 | €3,831 | - | -€3,831 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,874 | - | -€5,874 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €579 | €1,613 | +€1,034 | +179% |
| Other operating charges | 640/8 | - | €405 | +€405 | |
| Gross operating margin | 9900 | -€2,043 | €2,447 | +€4,489 | |
| Operating profit (loss) | 9901 | -€2,621 | €429 | +€3,051 | |
| Financial charges | 65/66B | €20 | €60 | +€40 | +200% |
| Recurring financial charges | 65 | €20 | €60 | +€40 | +200% |
| Profit (loss) for the period before taxes | 9903 | -€2,641 | €369 | +€3,011 | |
| Profit (loss) for the period | 9904 | -€2,641 | €369 | +€3,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,641 | €369 | +€3,011 |
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 30 October 2026 via checked.be.