ZERO 6: what changed
Two fiscal 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.
ZERO 6
Largest movements
- Cash +€7,620
up €7,620 (+95.0%), from €8,021 to €15,641
mainly Depreciation (+€4,724) and Net result for the year (+€1,728)
- Tangible fixed assets -€4,724
down €4,724 (-46.9%), from €10,069 to €5,345
of which Furniture and vehicles: -€3,683
- Receivables within one year +€1,067
up €1,067 (+29.3%), from €3,646 to €4,713
of which Other amounts receivable: +€1,697
- Stocks and contracts -€800
down €800 (-19.1%), from €4,185 to €3,385
- Deferred charges and accrued income -€384
down €384 (-6.6%), from €5,810 to €5,426
- Profit (loss) carried forward +€1,728
up €1,728 (+8.3%), from €20,721 to €22,449
- Trade debts +€1,060
up €1,060 (+219.4%), from €483 to €1,543
- Gross operating margin +€5,249
up €5,249 (+115.4%), from €4,549 to €9,797
- Taxes +€1,570
up €1,570 (+324.1%), from €484 to €2,054
- Depreciation -€551
down €551 (-10.4%), from €5,274 to €4,724
- Financial charges -€188
down €188 (-54.8%), from €344 to €155
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 | €31,731 | €34,510 | +€2,779 | +8.8% |
| Fixed assets | 21/28 | €10,069 | €5,345 | -€4,724 | -46.9% |
| Tangible fixed assets | 22/27 | €10,069 | €5,345 | -€4,724 | -46.9% |
| Plant, machinery and equipment | 23 | €1,097 | €329 | -€768 | -70.0% |
| Furniture and vehicles | 24 | €8,152 | €4,469 | -€3,683 | -45.2% |
| Other tangible fixed assets | 26 | €820 | €548 | -€272 | -33.2% |
| Current assets | 29/58 | €21,662 | €29,165 | +€7,503 | +34.6% |
| Stocks and contracts in progress | 3 | €4,185 | €3,385 | -€800 | -19.1% |
| Stocks | 30/36 | €4,185 | €3,385 | -€800 | -19.1% |
| Amounts receivable within one year | 40/41 | €3,646 | €4,713 | +€1,067 | +29.3% |
| Trade receivables | 40 | €3,630 | €3,000 | -€630 | -17.4% |
| Other amounts receivable | 41 | €16 | €1,713 | +€1,697 | +10811.3% |
| Cash at bank and in hand | 54/58 | €8,021 | €15,641 | +€7,620 | +95.0% |
| Deferred charges and accrued income | 490/1 | €5,810 | €5,426 | -€384 | -6.6% |
| Total equity and liabilities | 10/49 | €31,731 | €34,510 | +€2,779 | +8.8% |
| Equity | 10/15 | €28,781 | €30,509 | +€1,728 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,721 | €22,449 | +€1,728 | +8.3% |
| Amounts payable | 17/49 | €2,950 | €4,001 | +€1,051 | +35.6% |
| Amounts payable within one year | 42/48 | €2,950 | €4,001 | +€1,051 | +35.6% |
| Trade debts | 44 | €483 | €1,543 | +€1,060 | +219.4% |
| Suppliers | 440/4 | €483 | €1,543 | +€1,060 | +219.4% |
| Taxes, remuneration and social security | 45 | €2,201 | €2,458 | +€257 | +11.7% |
| Taxes | 450/3 | €2,201 | €2,458 | +€257 | +11.7% |
| Other amounts payable | 47/48 | €266 | - | -€266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,274 | €4,724 | -€551 | -10.4% |
| Other operating charges | 640/8 | €1,094 | €1,163 | +€69 | +6.3% |
| Gross operating margin | 9900 | €4,549 | €9,797 | +€5,249 | +115.4% |
| Operating profit (loss) | 9901 | -€1,819 | €3,911 | +€5,730 | |
| Financial income | 75/76B | €0 | €27 | +€27 | +269000.0% |
| Recurring financial income | 75 | €0 | €27 | +€27 | +269000.0% |
| Financial charges | 65/66B | €344 | €155 | -€188 | -54.8% |
| Recurring financial charges | 65 | €344 | €155 | -€188 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,163 | €3,782 | +€5,945 | |
| Income taxes | 67/77 | €484 | €2,054 | +€1,570 | +324.1% |
| Profit (loss) for the period | 9904 | -€2,647 | €1,728 | +€4,376 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,647 | €1,728 | +€4,376 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.