ZE BOITE: 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.
ZE BOITE
Largest movements
- Tangible fixed assets +€4,901
up €4,901 (+87.8%), from €5,583 to €10,484
- Receivables within one year +€1,922
up €1,922 (+28.9%), from €6,647 to €8,569
of which Trade receivables: +€2,087
- Cash +€529
up €529 (+80.9%), from €654 to €1,184
mainly Net result for the year (+€8,912) and Depreciation (+€3,306)
- Deferred charges and accrued income +€299
up €299 (+53.2%), from €561 to €860
- Profit (loss) carried forward +€8,912
up €8,912, from -€1,578 to €7,334
- Trade debts -€3,186
down €3,186 (-81.7%), from €3,898 to €712
- Tax, wage and social debts +€2,466
up €2,466 (+857.0%), from €288 to €2,754
- Other debts -€1,068
down €1,068 (-21.1%), from €5,071 to €4,003
- Accrued charges and deferred income +€527
up €527 (+61.0%), from €864 to €1,390
- Gross operating margin +€17,034
up €17,034, from -€2,260 to €14,773
- Depreciation +€1,581
up €1,581 (+91.6%), from €1,725 to €3,306
- Other operating charges -€1,490
down €1,490 (-69.3%), from €2,151 to €661
- Taxes +€1,257
up €1,257 (+436.7%), from €288 to €1,545
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 | €13,543 | €21,194 | +€7,651 | +56.5% |
| Fixed assets | 21/28 | €5,680 | €10,581 | +€4,901 | +86.3% |
| Tangible fixed assets | 22/27 | €5,583 | €10,484 | +€4,901 | +87.8% |
| Furniture and vehicles | 24 | €5,583 | €10,484 | +€4,901 | +87.8% |
| Financial fixed assets | 28 | €97 | €97 | = | 0.0% |
| Current assets | 29/58 | €7,863 | €10,613 | +€2,750 | +35.0% |
| Amounts receivable within one year | 40/41 | €6,647 | €8,569 | +€1,922 | +28.9% |
| Trade receivables | 40 | €6,483 | €8,569 | +€2,087 | +32.2% |
| Other amounts receivable | 41 | €165 | - | -€165 | |
| Cash at bank and in hand | 54/58 | €654 | €1,184 | +€529 | +80.9% |
| Deferred charges and accrued income | 490/1 | €561 | €860 | +€299 | +53.2% |
| Total equity and liabilities | 10/49 | €13,543 | €21,194 | +€7,651 | +56.5% |
| Equity | 10/15 | €3,422 | €12,334 | +€8,912 | +260.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,578 | €7,334 | +€8,912 | |
| Amounts payable | 17/49 | €10,121 | €8,860 | -€1,261 | -12.5% |
| Amounts payable within one year | 42/48 | €9,257 | €7,470 | -€1,787 | -19.3% |
| Trade debts | 44 | €3,898 | €712 | -€3,186 | -81.7% |
| Suppliers | 440/4 | €3,898 | €712 | -€3,186 | -81.7% |
| Taxes, remuneration and social security | 45 | €288 | €2,754 | +€2,466 | +857.0% |
| Taxes | 450/3 | €288 | €2,754 | +€2,466 | +857.0% |
| Other amounts payable | 47/48 | €5,071 | €4,003 | -€1,068 | -21.1% |
| Accrued charges and deferred income | 492/3 | €864 | €1,390 | +€527 | +61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,725 | €3,306 | +€1,581 | +91.6% |
| Other operating charges | 640/8 | €2,151 | €661 | -€1,490 | -69.3% |
| Gross operating margin | 9900 | -€2,260 | €14,773 | +€17,034 | |
| Operating profit (loss) | 9901 | -€6,137 | €10,806 | +€16,943 | |
| Financial charges | 65/66B | €219 | €349 | +€130 | +59.5% |
| Recurring financial charges | 65 | €219 | €349 | +€130 | +59.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,356 | €10,457 | +€16,813 | |
| Income taxes | 67/77 | €288 | €1,545 | +€1,257 | +436.7% |
| Profit (loss) for the period | 9904 | -€6,643 | €8,912 | +€15,556 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,643 | €8,912 | +€15,556 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.