ZAZOU.BAR: 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.
ZAZOU.BAR
Largest movements
- Cash -€5,349
down €5,349 (-22.2%), from €24,056 to €18,707
mainly Accrued charges and deferred income (-€5,923) and Investment in fixed assets (net) (-€4,580)
- Tangible fixed assets +€2,231
up €2,231 (+40.0%), from €5,577 to €7,809
- Deferred charges and accrued income -€1,653
no longer reported in 2025 (was €1,653)
- Profit (loss) carried forward +€6,082
up €6,082 (+2,506%), from €243 to €6,325
- Accrued charges and deferred income -€5,923
no longer reported in 2025 (was €5,923)
- Trade debts -€3,554
down €3,554 (-54.4%), from €6,534 to €2,980
- Tax, wage and social debts -€2,722
down €2,722 (-48.8%), from €5,575 to €2,853
of which Taxes: -€1,540
- Other debts +€1,348
up €1,348 (+24.5%), from €5,512 to €6,859
- Gross operating margin +€6,331
up €6,331 (+67.6%), from €9,359 to €15,690
- Staff costs -€2,926
down €2,926 (-36.0%), from €8,134 to €5,207
- Depreciation +€1,905
up €1,905 (+430%), from €443 to €2,349
- Taxes +€1,288
up €1,288 (+2,124%), from €61 to €1,349
- Financial charges +€187
up €187 (+205%), from €92 to €279
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 | €33,787 | €29,017 | -€4,769 | -14.1% |
| Fixed assets | 21/28 | €5,577 | €7,809 | +€2,231 | +40.0% |
| Tangible fixed assets | 22/27 | €5,577 | €7,809 | +€2,231 | +40.0% |
| Plant, machinery and equipment | 23 | €5,577 | €7,809 | +€2,231 | +40.0% |
| Current assets | 29/58 | €28,209 | €21,208 | -€7,001 | -24.8% |
| Stocks and contracts in progress | 3 | €2,500 | €2,501 | +€1 | 0.0% |
| Stocks | 30/36 | €2,500 | €2,501 | +€1 | 0.0% |
| Amounts receivable within one year | 40/41 | - | €0 | = | |
| Trade receivables | 40 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €24,056 | €18,707 | -€5,349 | -22.2% |
| Deferred charges and accrued income | 490/1 | €1,653 | - | -€1,653 | |
| Total equity and liabilities | 10/49 | €33,787 | €29,017 | -€4,769 | -14.1% |
| Equity | 10/15 | €10,243 | €16,325 | +€6,082 | +59.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €243 | €6,325 | +€6,082 | +2,506% |
| Amounts payable | 17/49 | €23,544 | €12,692 | -€10,851 | -46.1% |
| Amounts payable within one year | 42/48 | €17,621 | €12,692 | -€4,928 | -28.0% |
| Trade debts | 44 | €6,534 | €2,980 | -€3,554 | -54.4% |
| Suppliers | 440/4 | €6,534 | €2,980 | -€3,554 | -54.4% |
| Taxes, remuneration and social security | 45 | €5,575 | €2,853 | -€2,722 | -48.8% |
| Taxes | 450/3 | €4,279 | €2,739 | -€1,540 | -36.0% |
| Remuneration and social security | 454/9 | €1,296 | €114 | -€1,183 | -91.2% |
| Other amounts payable | 47/48 | €5,512 | €6,859 | +€1,348 | +24.5% |
| Accrued charges and deferred income | 492/3 | €5,923 | - | -€5,923 | |
| Remuneration, social security and pensions | 62 | €8,134 | €5,207 | -€2,926 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €443 | €2,349 | +€1,905 | +430% |
| Other operating charges | 640/8 | €387 | €425 | +€37 | +9.6% |
| Gross operating margin | 9900 | €9,359 | €15,690 | +€6,331 | +67.6% |
| Operating profit (loss) | 9901 | €394 | €7,709 | +€7,315 | +1,857% |
| Financial income | 75/76B | €1 | €1 | +€0 | +10.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +10.0% |
| Financial charges | 65/66B | €92 | €279 | +€187 | +205% |
| Recurring financial charges | 65 | €92 | €279 | +€187 | +205% |
| Profit (loss) for the period before taxes | 9903 | €303 | €7,431 | +€7,128 | +2,350% |
| Income taxes | 67/77 | €61 | €1,349 | +€1,288 | +2,124% |
| Profit (loss) for the period | 9904 | €243 | €6,082 | +€5,839 | +2,406% |
| Profit (loss) for the period to be appropriated | 9905 | €243 | €6,082 | +€5,839 | +2,406% |
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 28 October 2026 via checked.be.