ZAUM & PARTNERS: what changed
ZAUM & PARTNERS
Largest movements
- Receivables within one year +€4,353
up €4,353 (+33.7%), from €12,915 to €17,268
of which Other amounts receivable: +€4,353
- Cash -€4,285
down €4,285 (-30.1%), from €14,215 to €9,930
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,639
down €2,639 (-82.0%), from €3,217 to €579
- Other operating charges -€665
no longer reported in 2025 (was €665)
- Financial income -€513
no longer reported in 2025 (was €513)
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,130 | €27,416 | +€286 | +1.1% |
| Current assets | 29/58 | €27,130 | €27,416 | +€286 | +1.1% |
| Amounts receivable within one year | 40/41 | €12,915 | €17,268 | +€4,353 | +33.7% |
| Trade receivables | 40 | €2,949 | €2,949 | = | 0.0% |
| Other amounts receivable | 41 | €9,966 | €14,319 | +€4,353 | +43.7% |
| Cash at bank and in hand | 54/58 | €14,215 | €9,930 | -€4,285 | -30.1% |
| Deferred charges and accrued income | 490/1 | - | €218 | +€218 | |
| Total equity and liabilities | 10/49 | €27,130 | €27,416 | +€286 | +1.1% |
| Equity | 10/15 | €25,961 | €26,043 | +€82 | +0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,701 | €11,783 | +€82 | +0.7% |
| Amounts payable | 17/49 | €1,170 | €1,374 | +€204 | +17.4% |
| Amounts payable within one year | 42/48 | €1,170 | €1,374 | +€204 | +17.4% |
| Trade debts | 44 | €348 | €551 | +€204 | +58.7% |
| Suppliers | 440/4 | €348 | €551 | +€204 | +58.7% |
| Advances received on contracts in progress | 46 | €822 | €822 | = | 0.0% |
| Other operating charges | 640/8 | €665 | - | -€665 | |
| Gross operating margin | 9900 | €3,217 | €579 | -€2,639 | -82.0% |
| Operating profit (loss) | 9901 | €2,552 | €579 | -€1,974 | -77.3% |
| Financial income | 75/76B | €513 | - | -€513 | |
| Recurring financial income | 75 | €513 | - | -€513 | |
| Profit (loss) for the period before taxes | 9903 | €3,065 | €579 | -€2,487 | -81.1% |
| Profit (loss) for the period | 9904 | €3,065 | €579 | -€2,487 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,065 | €579 | -€2,487 | -81.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.