ZELISS: 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.
ZELISS
Largest movements
- Receivables within one year +€7,466
new in 2025: €7,466
- Intangible fixed assets -€6,000
down €6,000 (-50.0%), from €12,000 to €6,000
- Tangible fixed assets +€1,329
new in 2025: €1,329
- Cash -€922
down €922 (-19.2%), from €4,814 to €3,892
mainly Net result for the year (-€8,496) and Receivables within one year (-€7,466)
- Profit (loss) carried forward -€8,496
down €8,496 (-9.1%), from -€93,697 to -€102,192
- Other debts +€4,883
up €4,883 (+5.4%), from €90,605 to €95,488
- Tax, wage and social debts +€3,377
up €3,377 (+70.3%), from €4,805 to €8,182
- Accrued charges and deferred income +€2,108
new in 2025: €2,108
- Purchases and services +€45,223
new in 2025: €45,223
- Turnover +€43,875
new in 2025: €43,875
- Other operating charges -€2,739
down €2,739 (-77.7%), from €3,526 to €787
- Gross operating margin -€2,320
down €2,320, from €971 to -€1,349
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 | €20,314 | €22,186 | +€1,872 | +9.2% |
| Fixed assets | 21/28 | €15,500 | €10,829 | -€4,671 | -30.1% |
| Intangible fixed assets | 21 | €12,000 | €6,000 | -€6,000 | -50.0% |
| Tangible fixed assets | 22/27 | - | €1,329 | +€1,329 | |
| Furniture and vehicles | 24 | - | €1,329 | +€1,329 | |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €4,814 | €11,357 | +€6,543 | +135.9% |
| Amounts receivable within one year | 40/41 | - | €7,466 | +€7,466 | |
| Trade receivables | 40 | - | €7,466 | +€7,466 | |
| Cash at bank and in hand | 54/58 | €4,814 | €3,892 | -€922 | -19.2% |
| Total equity and liabilities | 10/49 | €20,314 | €22,186 | +€1,872 | +9.2% |
| Equity | 10/15 | -€75,097 | -€83,592 | -€8,496 | -11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€93,697 | -€102,192 | -€8,496 | -9.1% |
| Amounts payable | 17/49 | €95,410 | €105,778 | +€10,368 | +10.9% |
| Amounts payable within one year | 42/48 | €95,410 | €103,670 | +€8,260 | +8.7% |
| Taxes, remuneration and social security | 45 | €4,805 | €8,182 | +€3,377 | +70.3% |
| Taxes | 450/3 | €4,805 | €8,182 | +€3,377 | +70.3% |
| Other amounts payable | 47/48 | €90,605 | €95,488 | +€4,883 | +5.4% |
| Accrued charges and deferred income | 492/3 | - | €2,108 | +€2,108 | |
| Turnover | 70 | - | €43,875 | +€43,875 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €45,223 | +€45,223 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €6,159 | +€159 | +2.6% |
| Other operating charges | 640/8 | €3,526 | €787 | -€2,739 | -77.7% |
| Gross operating margin | 9900 | €971 | -€1,349 | -€2,320 | |
| Operating profit (loss) | 9901 | -€8,555 | -€8,295 | +€261 | +3.0% |
| Financial charges | 65/66B | €153 | €201 | +€48 | +31.1% |
| Recurring financial charges | 65 | €153 | €201 | +€48 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,709 | -€8,496 | +€213 | +2.4% |
| Profit (loss) for the period | 9904 | -€8,709 | -€8,496 | +€213 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,709 | -€8,496 | +€213 | +2.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.