ZENTROPIA: 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.
ZENTROPIA
Largest movements
- Cash +€331
up €331 (+88.3%), from €375 to €706
mainly Current portion of long-term debt (+€40,518)
- Current portion of long-term debt +€40,518
new in 2025: €40,518
- Other debts -€38,737
no longer reported in 2025 (was €38,737)
- Profit (loss) carried forward -€1,450
down €1,450 (-2.5%), from -€56,912 to -€58,362
- Purchases and services -€669
down €669 (-41.9%), from €1,596 to €927
- Gross operating margin +€585
up €585 (+40.3%), from -€1,452 to -€867
- Other operating charges -€48
down €48 (-10.7%), from €448 to €400
- Financial charges +€30
up €30 (+19.6%), from €153 to €183
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 | €375 | €706 | +€331 | +88.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €375 | €706 | +€331 | +88.3% |
| Cash at bank and in hand | 54/58 | €375 | €706 | +€331 | +88.3% |
| Total equity and liabilities | 10/49 | €375 | €706 | +€331 | +88.3% |
| Equity | 10/15 | -€38,362 | -€39,812 | -€1,450 | -3.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Share premium | 1100/10 | - | €18,550 | +€18,550 | |
| Other | 1109/19 | €18,550 | - | -€18,550 | |
| Profit (loss) carried forward | 14 | -€56,912 | -€58,362 | -€1,450 | -2.5% |
| Amounts payable | 17/49 | €38,737 | €40,518 | +€1,781 | +4.6% |
| Amounts payable within one year | 42/48 | €38,737 | €40,518 | +€1,781 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | - | €40,518 | +€40,518 | |
| Other amounts payable | 47/48 | €38,737 | - | -€38,737 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,596 | €927 | -€669 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Other operating charges | 640/8 | €448 | €400 | -€48 | -10.7% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | -€1,452 | -€867 | +€585 | +40.3% |
| Operating profit (loss) | 9901 | -€1,900 | -€1,267 | +€633 | +33.3% |
| Financial charges | 65/66B | €153 | €183 | +€30 | +19.6% |
| Recurring financial charges | 65 | €153 | €183 | +€30 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,053 | -€1,450 | +€603 | +29.4% |
| Profit (loss) for the period | 9904 | -€2,053 | -€1,450 | +€603 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,053 | -€1,450 | +€603 | +29.4% |
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 18 October 2026 via checked.be.