ZCC: what changed
Two fiscal 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.
ZCC
Largest movements
- Receivables within one year +€70,686
up €70,686 (+138.0%), from €51,229 to €121,916
of which Trade receivables: +€65,013
- Cash -€18,366
down €18,366 (-88.0%), from €20,865 to €2,499
mainly Receivables within one year (-€70,686) and Contributions, distributions and other (-€17,250)
- Tangible fixed assets +€2,393
up €2,393 (+27.5%), from €8,689 to €11,082
of which Furniture and vehicles: +€3,337
- Deferred charges and accrued income -€1,447
down €1,447 (-42.1%), from €3,439 to €1,992
- Tax, wage and social debts +€34,250
up €34,250 (+208.9%), from €16,397 to €50,647
of which Remuneration and social security: +€21,761
- Other debts +€17,250
new in 2025: €17,250
- Trade debts +€6,620
up €6,620 (+44.6%), from €14,853 to €21,473
- Profit (loss) carried forward -€4,854
down €4,854 (-10.4%), from €46,472 to €41,618
- Gross operating margin +€6,364
up €6,364 (+33.1%), from €19,204 to €25,569
- Taxes +€2,192
up €2,192 (+68.9%), from €3,180 to €5,372
- Other operating charges +€1,533
up €1,533 (+266.3%), from €576 to €2,109
- Depreciation +€934
up €934 (+22.4%), from €4,168 to €5,102
- Financial income -€415
down €415 (-100.0%), from €415 to €0
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.
Cash bridge derived
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 | €84,222 | €137,489 | +€53,267 | +63.2% |
| Fixed assets | 21/28 | €8,689 | €11,082 | +€2,393 | +27.5% |
| Tangible fixed assets | 22/27 | €8,689 | €11,082 | +€2,393 | +27.5% |
| Plant, machinery and equipment | 23 | €6,176 | €5,232 | -€944 | -15.3% |
| Furniture and vehicles | 24 | €2,513 | €5,850 | +€3,337 | +132.8% |
| Current assets | 29/58 | €75,533 | €126,406 | +€50,873 | +67.4% |
| Amounts receivable within one year | 40/41 | €51,229 | €121,916 | +€70,686 | +138.0% |
| Trade receivables | 40 | €36,904 | €101,918 | +€65,013 | +176.2% |
| Other amounts receivable | 41 | €14,325 | €19,998 | +€5,673 | +39.6% |
| Cash at bank and in hand | 54/58 | €20,865 | €2,499 | -€18,366 | -88.0% |
| Deferred charges and accrued income | 490/1 | €3,439 | €1,992 | -€1,447 | -42.1% |
| Total equity and liabilities | 10/49 | €84,222 | €137,489 | +€53,267 | +63.2% |
| Equity | 10/15 | €52,972 | €48,118 | -€4,854 | -9.2% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,472 | €41,618 | -€4,854 | -10.4% |
| Amounts payable | 17/49 | €31,250 | €89,370 | +€58,120 | +186.0% |
| Amounts payable within one year | 42/48 | €31,250 | €89,370 | +€58,120 | +186.0% |
| Trade debts | 44 | €14,853 | €21,473 | +€6,620 | +44.6% |
| Suppliers | 440/4 | €14,853 | €21,473 | +€6,620 | +44.6% |
| Taxes, remuneration and social security | 45 | €16,397 | €50,647 | +€34,250 | +208.9% |
| Taxes | 450/3 | €3,158 | €15,647 | +€12,490 | +395.5% |
| Remuneration and social security | 454/9 | €13,239 | €35,000 | +€21,761 | +164.4% |
| Other amounts payable | 47/48 | - | €17,250 | +€17,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,168 | €5,102 | +€934 | +22.4% |
| Other operating charges | 640/8 | €576 | €2,109 | +€1,533 | +266.3% |
| Gross operating margin | 9900 | €19,204 | €25,569 | +€6,364 | +33.1% |
| Operating profit (loss) | 9901 | €14,460 | €18,358 | +€3,897 | +27.0% |
| Financial income | 75/76B | €415 | €0 | -€415 | -100.0% |
| Recurring financial income | 75 | €415 | €0 | -€415 | -100.0% |
| Financial charges | 65/66B | €360 | €590 | +€230 | +64.0% |
| Recurring financial charges | 65 | €360 | €590 | +€230 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | €14,515 | €17,768 | +€3,253 | +22.4% |
| Income taxes | 67/77 | €3,180 | €5,372 | +€2,192 | +68.9% |
| Profit (loss) for the period | 9904 | €11,336 | €12,396 | +€1,061 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,336 | €12,396 | +€1,061 | +9.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.