ZAYOU PERFORMANCE: 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.
ZAYOU PERFORMANCE
Largest movements
- Cash -€32,581
down €32,581 (-61.4%), from €53,104 to €20,523
mainly Tax, wage and social debts (-€60,558) and Debts after one year (-€44,708)
- Receivables within one year +€8,098
up €8,098 (+45.8%), from €17,682 to €25,779
of which Trade receivables: +€6,931
- Tax, wage and social debts -€60,558
down €60,558 (-55.2%), from €109,619 to €49,061
of which Taxes: -€62,458
- Debts after one year -€44,708
down €44,708 (-23.7%), from €188,714 to €144,006
- Reserves +€31,000
up €31,000 (+43.3%), from €71,564 to €102,564
- Other debts +€26,243
up €26,243 (+87.9%), from €29,844 to €56,087
- Current portion of long-term debt +€20,410
new in 2025: €20,410
- Gross operating margin -€82,098
down €82,098 (-47.5%), from €172,790 to €90,692
- Taxes -€27,222
down €27,222 (-61.7%), from €44,155 to €16,933
- Depreciation +€3,986
up €3,986 (+30.2%), from €13,218 to €17,203
- Other operating charges +€3,028
up €3,028 (+257%), from €1,177 to €4,205
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 | €403,833 | €376,288 | -€27,545 | -6.8% |
| Fixed assets | 21/28 | €333,048 | €329,987 | -€3,061 | -0.9% |
| Tangible fixed assets | 22/27 | €333,048 | €329,987 | -€3,061 | -0.9% |
| Land and buildings | 22 | €331,479 | €329,315 | -€2,165 | -0.7% |
| Furniture and vehicles | 24 | €1,568 | €672 | -€896 | -57.1% |
| Current assets | 29/58 | €70,786 | €46,302 | -€24,484 | -34.6% |
| Amounts receivable within one year | 40/41 | €17,682 | €25,779 | +€8,098 | +45.8% |
| Trade receivables | 40 | €15,782 | €22,712 | +€6,931 | +43.9% |
| Other amounts receivable | 41 | €1,900 | €3,067 | +€1,167 | +61.4% |
| Cash at bank and in hand | 54/58 | €53,104 | €20,523 | -€32,581 | -61.4% |
| Total equity and liabilities | 10/49 | €403,833 | €376,288 | -€27,545 | -6.8% |
| Equity | 10/15 | €74,570 | €106,208 | +€31,639 | +42.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €71,564 | €102,564 | +€31,000 | +43.3% |
| Distributable reserves | 133 | €71,564 | €102,564 | +€31,000 | +43.3% |
| Profit (loss) carried forward | 14 | €1,006 | €1,645 | +€639 | +63.5% |
| Amounts payable | 17/49 | €329,263 | €270,080 | -€59,184 | -18.0% |
| Amounts payable after more than one year | 17 | €188,714 | €144,006 | -€44,708 | -23.7% |
| Financial debts | 170/4 | €188,714 | €144,006 | -€44,708 | -23.7% |
| Amounts payable within one year | 42/48 | €140,550 | €126,074 | -€14,475 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | - | €20,410 | +€20,410 | |
| Trade debts | 44 | €1,087 | €516 | -€570 | -52.5% |
| Suppliers | 440/4 | €1,087 | €516 | -€570 | -52.5% |
| Taxes, remuneration and social security | 45 | €109,619 | €49,061 | -€60,558 | -55.2% |
| Taxes | 450/3 | €109,619 | €47,161 | -€62,458 | -57.0% |
| Remuneration and social security | 454/9 | - | €1,900 | +€1,900 | |
| Other amounts payable | 47/48 | €29,844 | €56,087 | +€26,243 | +87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,218 | €17,203 | +€3,986 | +30.2% |
| Other operating charges | 640/8 | €1,177 | €4,205 | +€3,028 | +257% |
| Gross operating margin | 9900 | €172,790 | €90,692 | -€82,098 | -47.5% |
| Operating profit (loss) | 9901 | €158,395 | €69,284 | -€89,111 | -56.3% |
| Financial charges | 65/66B | €6,525 | €5,712 | -€813 | -12.5% |
| Recurring financial charges | 65 | €6,525 | €5,712 | -€813 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €151,870 | €63,572 | -€88,298 | -58.1% |
| Income taxes | 67/77 | €44,155 | €16,933 | -€27,222 | -61.7% |
| Profit (loss) for the period | 9904 | €107,715 | €46,639 | -€61,077 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €107,715 | €46,639 | -€61,077 | -56.7% |
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 14 October 2026 via checked.be.