ZELFBEDIENING TOP: 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.
ZELFBEDIENING TOP
Largest movements
- Receivables within one year -€64,239
down €64,239 (-47.4%), from €135,582 to €71,343
of which Trade receivables: -€66,435
- Stocks and contracts +€39,149
new in 2025: €39,149
- Cash +€30,982
up €30,982 (+191%), from €16,248 to €47,230
mainly Receivables within one year (+€64,239) and Net result for the year (+€20,669)
- Tangible fixed assets -€2,158
down €2,158 (-11.8%), from €18,350 to €16,191
of which Furniture and vehicles: -€2,605
- Tax, wage and social debts -€21,231
down €21,231 (-75.7%), from €28,058 to €6,827
of which Taxes: -€18,967
- Reserves +€20,669
up €20,669 (+20.0%), from €103,375 to €124,044
- Trade debts +€19,897
up €19,897 (+562%), from €3,543 to €23,439
- Other debts -€14,567
down €14,567 (-93.8%), from €15,531 to €964
- Gross operating margin -€8,884
down €8,884 (-14.6%), from €61,025 to €52,141
- Staff costs -€5,746
down €5,746 (-25.7%), from €22,362 to €16,616
- Financial charges -€761
down €761 (-78.3%), from €972 to €211
- Taxes -€687
down €687 (-8.1%), from €8,437 to €7,750
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 | €171,345 | €175,274 | +€3,929 | +2.3% |
| Fixed assets | 21/28 | €18,350 | €16,191 | -€2,158 | -11.8% |
| Tangible fixed assets | 22/27 | €18,350 | €16,191 | -€2,158 | -11.8% |
| Plant, machinery and equipment | 23 | €11,090 | €8,883 | -€2,207 | -19.9% |
| Furniture and vehicles | 24 | €2,605 | €0 | -€2,605 | -100% |
| Other tangible fixed assets | 26 | €4,655 | €7,308 | +€2,653 | +57.0% |
| Current assets | 29/58 | €152,996 | €159,083 | +€6,088 | +4.0% |
| Stocks and contracts in progress | 3 | - | €39,149 | +€39,149 | |
| Stocks | 30/36 | - | €39,149 | +€39,149 | |
| Amounts receivable within one year | 40/41 | €135,582 | €71,343 | -€64,239 | -47.4% |
| Trade receivables | 40 | €134,282 | €67,847 | -€66,435 | -49.5% |
| Other amounts receivable | 41 | €1,300 | €3,496 | +€2,196 | +169% |
| Cash at bank and in hand | 54/58 | €16,248 | €47,230 | +€30,982 | +191% |
| Deferred charges and accrued income | 490/1 | €1,165 | €1,361 | +€195 | +16.8% |
| Total equity and liabilities | 10/49 | €171,345 | €175,274 | +€3,929 | +2.3% |
| Equity | 10/15 | €123,375 | €144,044 | +€20,669 | +16.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €103,375 | €124,044 | +€20,669 | +20.0% |
| Distributable reserves | 133 | €103,375 | €124,044 | +€20,669 | +20.0% |
| Amounts payable | 17/49 | €47,971 | €31,231 | -€16,740 | -34.9% |
| Amounts payable within one year | 42/48 | €47,131 | €31,231 | -€15,901 | -33.7% |
| Trade debts | 44 | €3,543 | €23,439 | +€19,897 | +562% |
| Suppliers | 440/4 | €3,543 | €23,439 | +€19,897 | +562% |
| Taxes, remuneration and social security | 45 | €28,058 | €6,827 | -€21,231 | -75.7% |
| Taxes | 450/3 | €24,054 | €5,087 | -€18,967 | -78.9% |
| Remuneration and social security | 454/9 | €4,004 | €1,740 | -€2,263 | -56.5% |
| Other amounts payable | 47/48 | €15,531 | €964 | -€14,567 | -93.8% |
| Accrued charges and deferred income | 492/3 | €839 | - | -€839 | |
| Non-recurring operating income | 76A | €1,300 | - | -€1,300 | |
| Remuneration, social security and pensions | 62 | €22,362 | €16,616 | -€5,746 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,182 | €6,183 | +€2 | 0.0% |
| Other operating charges | 640/8 | €701 | €713 | +€12 | +1.7% |
| Gross operating margin | 9900 | €61,025 | €52,141 | -€8,884 | -14.6% |
| Operating profit (loss) | 9901 | €31,780 | €28,629 | -€3,152 | -9.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +4,950% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +4,950% |
| Financial charges | 65/66B | €972 | €211 | -€761 | -78.3% |
| Recurring financial charges | 65 | €972 | €211 | -€761 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | €30,808 | €28,419 | -€2,390 | -7.8% |
| Income taxes | 67/77 | €8,437 | €7,750 | -€687 | -8.1% |
| Profit (loss) for the period | 9904 | €22,372 | €20,669 | -€1,703 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,372 | €20,669 | -€1,703 | -7.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.