ZenConsulting: 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.
ZenConsulting
Largest movements
- Cash -€32,866
down €32,866 (-33.7%), from €97,443 to €64,577
mainly Contributions, distributions and other (-€35,294) and Other debts (-€30,762)
- Receivables within one year +€21,501
up €21,501 (+489%), from €4,393 to €25,894
of which Trade receivables: +€21,975
- Current investments +€17,000
new in 2025: €17,000
- Deferred charges and accrued income +€12,511
up €12,511 (+192%), from €6,500 to €19,011
- Profit (loss) carried forward +€56,392
new in 2025: €56,392
- Other debts -€30,762
down €30,762 (-32.0%), from €96,239 to €65,478
- Tax, wage and social debts -€7,137
down €7,137 (-45.4%), from €15,704 to €8,567
of which Taxes: -€4,857
- Gross operating margin +€24,733
up €24,733 (+24.5%), from €100,925 to €125,657
- Taxes +€8,237
up €8,237 (+41.6%), from €19,798 to €28,035
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 | €114,740 | €134,010 | +€19,270 | +16.8% |
| Fixed assets | 21/28 | €6,405 | €7,528 | +€1,124 | +17.5% |
| Tangible fixed assets | 22/27 | €6,405 | €7,528 | +€1,124 | +17.5% |
| Plant, machinery and equipment | 23 | €2,875 | €2,465 | -€410 | -14.3% |
| Furniture and vehicles | 24 | €3,530 | €5,063 | +€1,533 | +43.4% |
| Current assets | 29/58 | €108,336 | €126,482 | +€18,146 | +16.8% |
| Amounts receivable within one year | 40/41 | €4,393 | €25,894 | +€21,501 | +489% |
| Trade receivables | 40 | €40 | €22,015 | +€21,975 | +54,979% |
| Other amounts receivable | 41 | €4,353 | €3,879 | -€473 | -10.9% |
| Current investments | 50/53 | - | €17,000 | +€17,000 | |
| Cash at bank and in hand | 54/58 | €97,443 | €64,577 | -€32,866 | -33.7% |
| Deferred charges and accrued income | 490/1 | €6,500 | €19,011 | +€12,511 | +192% |
| Total equity and liabilities | 10/49 | €114,740 | €134,010 | +€19,270 | +16.8% |
| Equity | 10/15 | €1 | €56,393 | +€56,392 | +5,639,192% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €56,392 | +€56,392 | |
| Amounts payable | 17/49 | €114,739 | €77,617 | -€37,122 | -32.4% |
| Amounts payable within one year | 42/48 | €114,739 | €77,617 | -€37,122 | -32.4% |
| Trade debts | 44 | €2,796 | €3,573 | +€777 | +27.8% |
| Suppliers | 440/4 | €2,796 | €3,573 | +€777 | +27.8% |
| Taxes, remuneration and social security | 45 | €15,704 | €8,567 | -€7,137 | -45.4% |
| Taxes | 450/3 | €13,424 | €8,567 | -€4,857 | -36.2% |
| Remuneration and social security | 454/9 | €2,280 | - | -€2,280 | |
| Other amounts payable | 47/48 | €96,239 | €65,478 | -€30,762 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,485 | €2,421 | -€1,064 | -30.5% |
| Other operating charges | 640/8 | €500 | €500 | = | 0.0% |
| Gross operating margin | 9900 | €100,925 | €125,657 | +€24,733 | +24.5% |
| Operating profit (loss) | 9901 | €96,940 | €122,736 | +€25,796 | +26.6% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €1,939 | €3,044 | +€1,105 | +57.0% |
| Recurring financial charges | 65 | €1,939 | €3,044 | +€1,105 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €95,001 | €119,721 | +€24,720 | +26.0% |
| Income taxes | 67/77 | €19,798 | €28,035 | +€8,237 | +41.6% |
| Profit (loss) for the period | 9904 | €75,203 | €91,686 | +€16,483 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,203 | €91,686 | +€16,483 | +21.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.