ZBS SERVICE: 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.
ZBS SERVICE
Largest movements
- Cash +€3,128
up €3,128 (+68.2%), from €4,585 to €7,713
mainly Other debts (+€2,700) and Depreciation (+€1,454)
- Tangible fixed assets -€1,454
down €1,454 (-50.0%), from €2,908 to €1,454
- Other debts +€2,700
up €2,700 (+160%), from €1,687 to €4,386
- Trade debts -€1,219
down €1,219 (-31.2%), from €3,906 to €2,688
- Profit (loss) carried forward +€193
up €193 (+2.9%), from €6,747 to €6,940
- Gross operating margin -€3,801
down €3,801 (-42.1%), from €9,018 to €5,217
- Taxes -€1,699
down €1,699 (-50.5%), from €3,364 to €1,664
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 | €17,340 | €19,014 | +€1,674 | +9.7% |
| Fixed assets | 21/28 | €2,908 | €1,454 | -€1,454 | -50.0% |
| Tangible fixed assets | 22/27 | €2,908 | €1,454 | -€1,454 | -50.0% |
| Furniture and vehicles | 24 | €2,908 | €1,454 | -€1,454 | -50.0% |
| Current assets | 29/58 | €14,432 | €17,560 | +€3,129 | +21.7% |
| Amounts receivable within one year | 40/41 | €9,847 | €9,848 | +€1 | 0.0% |
| Trade receivables | 40 | €7,750 | €7,125 | -€625 | -8.1% |
| Other amounts receivable | 41 | €2,097 | €2,723 | +€625 | +29.8% |
| Cash at bank and in hand | 54/58 | €4,585 | €7,713 | +€3,128 | +68.2% |
| Total equity and liabilities | 10/49 | €17,340 | €19,014 | +€1,674 | +9.7% |
| Equity | 10/15 | €11,747 | €11,940 | +€193 | +1.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,747 | €6,940 | +€193 | +2.9% |
| Amounts payable | 17/49 | €5,593 | €7,074 | +€1,481 | +26.5% |
| Amounts payable within one year | 42/48 | €5,593 | €7,074 | +€1,481 | +26.5% |
| Trade debts | 44 | €3,906 | €2,688 | -€1,219 | -31.2% |
| Suppliers | 440/4 | €3,906 | €2,688 | -€1,219 | -31.2% |
| Other amounts payable | 47/48 | €1,687 | €4,386 | +€2,700 | +160% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,454 | €1,454 | = | 0.0% |
| Other operating charges | 640/8 | €1,700 | €1,752 | +€52 | +3.1% |
| Gross operating margin | 9900 | €9,018 | €5,217 | -€3,801 | -42.1% |
| Operating profit (loss) | 9901 | €5,863 | €2,011 | -€3,853 | -65.7% |
| Financial charges | 65/66B | €77 | €153 | +€77 | +99.8% |
| Recurring financial charges | 65 | €77 | €153 | +€77 | +99.8% |
| Profit (loss) for the period before taxes | 9903 | €5,787 | €1,858 | -€3,929 | -67.9% |
| Income taxes | 67/77 | €3,364 | €1,664 | -€1,699 | -50.5% |
| Profit (loss) for the period | 9904 | €2,423 | €193 | -€2,230 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,423 | €193 | -€2,230 | -92.0% |
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 1 November 2026 via checked.be.