ZenOctopus Consult: 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.
ZenOctopus Consult
Largest movements
- Cash +€38,722
up €38,722 (+53.0%), from €73,017 to €111,738
mainly Net result for the year (+€52,506) and Tax, wage and social debts (+€3,044)
- Receivables within one year +€15,632
up €15,632 (+53.4%), from €29,295 to €44,926
of which Other amounts receivable: +€9,897
- Profit (loss) carried forward +€51,647
up €51,647 (+42.3%), from €122,049 to €173,696
- Tax, wage and social debts +€3,044
up €3,044 (+34.1%), from €8,936 to €11,980
- Gross operating margin +€5,520
up €5,520 (+8.6%), from €63,912 to €69,432
- Taxes +€989
up €989 (+7.2%), from €13,810 to €14,800
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 | €134,449 | €188,217 | +€53,767 | +40.0% |
| Fixed assets | 21/28 | €1,257 | €613 | -€645 | -51.3% |
| Tangible fixed assets | 22/27 | €1,257 | €613 | -€645 | -51.3% |
| Furniture and vehicles | 24 | €1,257 | €613 | -€645 | -51.3% |
| Current assets | 29/58 | €133,192 | €187,604 | +€54,412 | +40.9% |
| Amounts receivable within one year | 40/41 | €29,295 | €44,926 | +€15,632 | +53.4% |
| Trade receivables | 40 | €22,022 | €27,757 | +€5,735 | +26.0% |
| Other amounts receivable | 41 | €7,273 | €17,169 | +€9,897 | +136% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,017 | €111,738 | +€38,722 | +53.0% |
| Deferred charges and accrued income | 490/1 | €881 | €939 | +€58 | +6.6% |
| Total equity and liabilities | 10/49 | €134,449 | €188,217 | +€53,767 | +40.0% |
| Equity | 10/15 | €123,549 | €175,196 | +€51,647 | +41.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,049 | €173,696 | +€51,647 | +42.3% |
| Amounts payable | 17/49 | €10,900 | €13,020 | +€2,120 | +19.5% |
| Amounts payable within one year | 42/48 | €10,900 | €13,020 | +€2,120 | +19.5% |
| Financial debts | 43 | €42 | €39 | -€3 | -6.3% |
| Credit institutions | 430/8 | €42 | €39 | -€3 | -6.3% |
| Trade debts | 44 | €1,123 | €143 | -€980 | -87.3% |
| Suppliers | 440/4 | €1,123 | €143 | -€980 | -87.3% |
| Taxes, remuneration and social security | 45 | €8,936 | €11,980 | +€3,044 | +34.1% |
| Taxes | 450/3 | €8,936 | €11,980 | +€3,044 | +34.1% |
| Other amounts payable | 47/48 | €800 | €859 | +€59 | +7.4% |
| Remuneration, social security and pensions | 62 | €292 | - | -€292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €645 | €645 | = | 0.0% |
| Other operating charges | 640/8 | €604 | €522 | -€83 | -13.7% |
| Non-recurring operating charges | 66A | €63 | €159 | +€96 | +152% |
| Gross operating margin | 9900 | €63,912 | €69,432 | +€5,520 | +8.6% |
| Operating profit (loss) | 9901 | €62,308 | €68,107 | +€5,799 | +9.3% |
| Financial income | 75/76B | €171 | €417 | +€246 | +144% |
| Recurring financial income | 75 | €171 | €417 | +€246 | +144% |
| Financial charges | 65/66B | €1,228 | €1,219 | -€9 | -0.8% |
| Recurring financial charges | 65 | €1,228 | €1,219 | -€9 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €61,251 | €67,305 | +€6,055 | +9.9% |
| Income taxes | 67/77 | €13,810 | €14,800 | +€989 | +7.2% |
| Profit (loss) for the period | 9904 | €47,440 | €52,506 | +€5,065 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,440 | €52,506 | +€5,065 | +10.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.