ZERIK: 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.
ZERIK
Largest movements
- Tangible fixed assets -€16,325
down €16,325 (-8.4%), from €195,371 to €179,045
of which Land and buildings: -€16,325
- Other debts -€12,324
down €12,324 (-5.2%), from €236,395 to €224,071
- Profit (loss) carried forward -€6,820
down €6,820 (-2.0%), from -€344,741 to -€351,561
- Gross operating margin -€13,246
down €13,246 (-39.6%), from €33,447 to €20,201
- Other operating charges +€361
up €361 (+14.4%), from €2,503 to €2,864
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 | €199,555 | €182,160 | -€17,395 | -8.7% |
| Fixed assets | 21/28 | €195,371 | €179,045 | -€16,325 | -8.4% |
| Tangible fixed assets | 22/27 | €195,371 | €179,045 | -€16,325 | -8.4% |
| Land and buildings | 22 | €195,371 | €179,045 | -€16,325 | -8.4% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €4,184 | €3,115 | -€1,069 | -25.6% |
| Amounts receivable within one year | 40/41 | - | €0 | +€0 | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €1,833 | €609 | -€1,225 | -66.8% |
| Deferred charges and accrued income | 490/1 | €2,351 | €2,506 | +€155 | +6.6% |
| Total equity and liabilities | 10/49 | €199,555 | €182,160 | -€17,395 | -8.7% |
| Equity | 10/15 | -€37,532 | -€44,352 | -€6,820 | -18.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €165,000 | €165,000 | = | 0.0% |
| Reserves | 13 | €111,222 | €111,222 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,222 | €1,222 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,222 | €1,222 | = | 0.0% |
| Distributable reserves | 133 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€344,741 | -€351,561 | -€6,820 | -2.0% |
| Amounts payable | 17/49 | €237,087 | €226,512 | -€10,574 | -4.5% |
| Amounts payable within one year | 42/48 | €237,087 | €226,512 | -€10,574 | -4.5% |
| Trade debts | 44 | €692 | €2,441 | +€1,749 | +252.8% |
| Suppliers | 440/4 | €692 | €2,441 | +€1,749 | +252.8% |
| Other amounts payable | 47/48 | €236,395 | €224,071 | -€12,324 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,883 | €23,775 | -€109 | -0.5% |
| Other operating charges | 640/8 | €2,503 | €2,864 | +€361 | +14.4% |
| Gross operating margin | 9900 | €33,447 | €20,201 | -€13,246 | -39.6% |
| Operating profit (loss) | 9901 | €7,061 | -€6,438 | -€13,498 | |
| Financial income | 75/76B | €32 | €1 | -€31 | -97.0% |
| Recurring financial income | 75 | €32 | €1 | -€31 | -97.0% |
| Financial charges | 65/66B | €157 | €383 | +€227 | +145.0% |
| Recurring financial charges | 65 | €157 | €383 | +€227 | +145.0% |
| Profit (loss) for the period before taxes | 9903 | €6,936 | -€6,820 | -€13,756 | |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | €6,936 | -€6,820 | -€13,756 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,936 | -€6,820 | -€13,756 |
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 11 October 2026 via checked.be.