ZeroBit: 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.
ZeroBit
Largest movements
- Cash -€165,973
down €165,973 (-51.4%), from €322,769 to €156,796
mainly Contributions, distributions and other (-€235,294) and Tax, wage and social debts (-€75,099)
- Tangible fixed assets +€24,167
up €24,167 (+1779.7%), from €1,358 to €25,525
of which Furniture and vehicles: +€22,674
- Receivables within one year -€6,046
down €6,046 (-12.1%), from €50,053 to €44,007
of which Trade receivables: -€11,889
- Tax, wage and social debts -€75,099
down €75,099 (-84.1%), from €89,344 to €14,245
- Reserves -€42,361
down €42,361 (-17.2%), from €246,761 to €204,400
- Trade debts -€25,433
down €25,433 (-74.5%), from €34,152 to €8,720
- Gross operating margin -€58,662
down €58,662 (-18.3%), from €319,849 to €261,187
- Staff costs -€40,242
down €40,242 (-99.7%), from €40,375 to €132
- Taxes -€4,336
down €4,336 (-6.6%), from €65,489 to €61,153
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 | €380,560 | €233,804 | -€146,756 | -38.6% |
| Fixed assets | 21/28 | €4,608 | €28,775 | +€24,167 | +524.5% |
| Tangible fixed assets | 22/27 | €1,358 | €25,525 | +€24,167 | +1779.7% |
| Plant, machinery and equipment | 23 | €1,358 | €2,851 | +€1,493 | +110.0% |
| Furniture and vehicles | 24 | - | €22,674 | +€22,674 | |
| Financial fixed assets | 28 | €3,250 | €3,250 | = | 0.0% |
| Current assets | 29/58 | €375,952 | €205,029 | -€170,923 | -45.5% |
| Amounts receivable within one year | 40/41 | €50,053 | €44,007 | -€6,046 | -12.1% |
| Trade receivables | 40 | €45,673 | €33,785 | -€11,889 | -26.0% |
| Other amounts receivable | 41 | €4,379 | €10,222 | +€5,843 | +133.4% |
| Cash at bank and in hand | 54/58 | €322,769 | €156,796 | -€165,973 | -51.4% |
| Deferred charges and accrued income | 490/1 | €3,130 | €4,226 | +€1,096 | +35.0% |
| Total equity and liabilities | 10/49 | €380,560 | €233,804 | -€146,756 | -38.6% |
| Equity | 10/15 | €246,861 | €204,500 | -€42,361 | -17.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €246,761 | €204,400 | -€42,361 | -17.2% |
| Distributable reserves | 133 | €246,761 | €204,400 | -€42,361 | -17.2% |
| Amounts payable | 17/49 | €133,699 | €29,304 | -€104,395 | -78.1% |
| Amounts payable after more than one year | 17 | €3,432 | - | -€3,432 | |
| Financial debts | 170/4 | €3,432 | - | -€3,432 | |
| Amounts payable within one year | 42/48 | €130,267 | €29,304 | -€100,963 | -77.5% |
| Current portion of amounts payable after more than one year | 42 | €4,066 | €3,432 | -€634 | -15.6% |
| Financial debts | 43 | €139 | €2,908 | +€2,769 | +1996.4% |
| Credit institutions | 430/8 | €139 | €2,908 | +€2,769 | +1996.4% |
| Trade debts | 44 | €34,152 | €8,720 | -€25,433 | -74.5% |
| Suppliers | 440/4 | €34,152 | €8,720 | -€25,433 | -74.5% |
| Taxes, remuneration and social security | 45 | €89,344 | €14,245 | -€75,099 | -84.1% |
| Taxes | 450/3 | €89,344 | €14,245 | -€75,099 | -84.1% |
| Other amounts payable | 47/48 | €2,566 | - | -€2,566 | |
| Non-recurring operating income | 76A | €7,312 | - | -€7,312 | |
| Remuneration, social security and pensions | 62 | €40,375 | €132 | -€40,242 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €975 | €1,308 | +€332 | +34.1% |
| Other operating charges | 640/8 | €574 | €1,578 | +€1,004 | +174.8% |
| Gross operating margin | 9900 | €319,849 | €261,187 | -€58,662 | -18.3% |
| Operating profit (loss) | 9901 | €277,925 | €258,169 | -€19,755 | -7.1% |
| Financial income | 75/76B | €1,346 | - | -€1,346 | |
| Recurring financial income | 75 | €1,346 | - | -€1,346 | |
| Financial charges | 65/66B | €2,332 | €4,084 | +€1,752 | +75.1% |
| Recurring financial charges | 65 | €2,332 | €4,084 | +€1,752 | +75.1% |
| Profit (loss) for the period before taxes | 9903 | €276,939 | €254,086 | -€22,853 | -8.3% |
| Income taxes | 67/77 | €65,489 | €61,153 | -€4,336 | -6.6% |
| Profit (loss) for the period | 9904 | €211,450 | €192,933 | -€18,517 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €211,450 | €192,933 | -€18,517 | -8.8% |
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 12 October 2026 via checked.be.