ZEN-FI-WI: 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.
ZEN-FI-WI
Largest movements
- Current assets -€529,579
down €529,579 (-98.6%), from €537,356 to €7,778
of which Receivables within one year: -€526,723
- Tangible fixed assets -€6,754
down €6,754 (-23.7%), from €28,555 to €21,801
- Debts within one year -€537,314
down €537,314 (-97.9%), from €548,907 to €11,593
- Gross operating margin -€3,719
down €3,719 (-31.5%), from €11,803 to €8,084
- Depreciation +€2,706
up €2,706 (+66.9%), from €4,048 to €6,754
From the 2009 result to the 2010 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2009 | 2010 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €566,031 | €29,698 | -€536,333 | -94.8% |
| Fixed assets | 21/28 | €28,675 | €21,921 | -€6,754 | -23.6% |
| Tangible fixed assets | 22/27 | €28,555 | €21,801 | -€6,754 | -23.7% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €537,356 | €7,778 | -€529,579 | -98.6% |
| Amounts receivable within one year | 40/41 | €534,235 | €7,511 | -€526,723 | -98.6% |
| Cash at bank and in hand | 54/58 | €398 | €266 | -€132 | -33.1% |
| Total equity and liabilities | 10/49 | €566,031 | €29,698 | -€536,333 | -94.8% |
| Equity | 10/15 | €17,124 | €18,105 | +€981 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,336 | -€2,355 | +€981 | +29.4% |
| Amounts payable | 17/49 | €548,907 | €11,593 | -€537,314 | -97.9% |
| Amounts payable within one year | 42/48 | €548,907 | €11,593 | -€537,314 | -97.9% |
| Trade debts | 44 | €454,978 | €669 | -€454,309 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,048 | €6,754 | +€2,706 | +66.9% |
| Gross operating margin | 9900 | €11,803 | €8,084 | -€3,719 | -31.5% |
| Operating profit (loss) | 9901 | €7,350 | €987 | -€6,363 | -86.6% |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Recurring financial charges | 65 | €1 | €17 | +€16 | +2,697% |
| Profit (loss) for the period before taxes | 9903 | €7,349 | €983 | -€6,366 | -86.6% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €7,349 | €981 | -€6,368 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,349 | €981 | -€6,368 | -86.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2009 and 30 September 2010. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.