ZE MINUTE VIP: what changed
ZE MINUTE VIP
Largest movements
- Tangible fixed assets -€17,492
down €17,492 (-27.7%), from €63,169 to €45,678
of which Furniture and vehicles: -€10,603
- Cash +€8,250
up €8,250 (+34.0%), from €24,295 to €32,545
mainly Depreciation (+€17,492) and Net result for the year (+€7,748)
- Receivables within one year -€2,937
down €2,937 (-8.2%), from €35,943 to €33,006
of which Other amounts receivable: -€2,715
- Other debts -€23,405
down €23,405 (-28.6%), from €81,757 to €58,351
- Profit (loss) carried forward +€7,748
up €7,748 (+35.8%), from €21,629 to €29,377
- Tax, wage and social debts +€3,479
up €3,479 (+25.4%), from €13,718 to €17,198
- Purchases and services +€29,887
up €29,887 (+12.9%), from €232,455 to €262,342
- Gross operating margin -€17,925
down €17,925 (-21.8%), from €82,330 to €64,404
- Turnover +€11,903
up €11,903 (+3.8%), from €312,765 to €324,669
- Taxes -€6,075
down €6,075 (-69.6%), from €8,729 to €2,654
- Staff costs +€4,201
up €4,201 (+15.1%), from €27,858 to €32,059
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,407 | €111,229 | -€12,178 | -9.9% |
| Fixed assets | 21/28 | €63,169 | €45,678 | -€17,492 | -27.7% |
| Tangible fixed assets | 22/27 | €63,169 | €45,678 | -€17,492 | -27.7% |
| Land and buildings | 22 | €15,389 | €10,836 | -€4,552 | -29.6% |
| Plant, machinery and equipment | 23 | €22,326 | €19,990 | -€2,337 | -10.5% |
| Furniture and vehicles | 24 | €25,455 | €14,852 | -€10,603 | -41.7% |
| Current assets | 29/58 | €60,237 | €65,551 | +€5,314 | +8.8% |
| Amounts receivable within one year | 40/41 | €35,943 | €33,006 | -€2,937 | -8.2% |
| Trade receivables | 40 | €30,378 | €30,156 | -€221 | -0.7% |
| Other amounts receivable | 41 | €5,565 | €2,850 | -€2,715 | -48.8% |
| Cash at bank and in hand | 54/58 | €24,295 | €32,545 | +€8,250 | +34.0% |
| Total equity and liabilities | 10/49 | €123,407 | €111,229 | -€12,178 | -9.9% |
| Equity | 10/15 | €23,829 | €31,577 | +€7,748 | +32.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,629 | €29,377 | +€7,748 | +35.8% |
| Amounts payable | 17/49 | €99,577 | €79,652 | -€19,926 | -20.0% |
| Amounts payable within one year | 42/48 | €95,475 | €75,549 | -€19,926 | -20.9% |
| Taxes, remuneration and social security | 45 | €13,718 | €17,198 | +€3,479 | +25.4% |
| Taxes | 450/3 | €13,718 | €17,198 | +€3,479 | +25.4% |
| Other amounts payable | 47/48 | €81,757 | €58,351 | -€23,405 | -28.6% |
| Accrued charges and deferred income | 492/3 | €4,103 | €4,103 | = | 0.0% |
| Turnover | 70 | €312,765 | €324,669 | +€11,903 | +3.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €232,455 | €262,342 | +€29,887 | +12.9% |
| Remuneration, social security and pensions | 62 | €27,858 | €32,059 | +€4,201 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,176 | €17,492 | +€316 | +1.8% |
| Other operating charges | 640/8 | €950 | €801 | -€149 | -15.7% |
| Gross operating margin | 9900 | €82,330 | €64,404 | -€17,925 | -21.8% |
| Operating profit (loss) | 9901 | €36,346 | €14,053 | -€22,293 | -61.3% |
| Financial charges | 65/66B | €6,618 | €3,651 | -€2,967 | -44.8% |
| Recurring financial charges | 65 | €6,618 | €3,651 | -€2,967 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €29,728 | €10,402 | -€19,326 | -65.0% |
| Income taxes | 67/77 | €8,729 | €2,654 | -€6,075 | -69.6% |
| Profit (loss) for the period | 9904 | €20,999 | €7,748 | -€13,251 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,999 | €7,748 | -€13,251 | -63.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.