Zeroday: 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.
Zeroday
Largest movements
- Cash -€21,571
down €21,571 (-74.3%), from €29,031 to €7,460
mainly Contributions, distributions and other (-€55,188) and Investment in fixed assets (net) (-€15,720)
- Receivables within one year +€4,418
up €4,418 (+27.7%), from €15,930 to €20,347
of which Trade receivables: +€2,779
- Tangible fixed assets +€969
up €969 (+3.0%), from €32,265 to €33,234
of which Furniture and vehicles: +€1,404
- Deferred charges and accrued income +€826
up €826 (+33.1%), from €2,494 to €3,321
- Reserves -€55,034
down €55,034 (-100%), from €55,034 to €0
- Other debts +€40,786
new in 2025: €40,786
- Tax, wage and social debts -€2,876
down €2,876 (-16.4%), from €17,503 to €14,627
- Trade debts +€1,766
up €1,766 (+80.9%), from €2,184 to €3,950
- Gross operating margin -€17,389
down €17,389 (-49.1%), from €35,429 to €18,040
- Taxes -€3,134
down €3,134 (-57.0%), from €5,495 to €2,361
- Depreciation +€1,779
up €1,779 (+13.7%), from €12,972 to €14,751
- Other operating charges +€467
up €467 (+257%), from €182 to €649
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 | €79,720 | €64,362 | -€15,358 | -19.3% |
| Fixed assets | 21/28 | €32,265 | €33,234 | +€969 | +3.0% |
| Tangible fixed assets | 22/27 | €32,265 | €33,234 | +€969 | +3.0% |
| Plant, machinery and equipment | 23 | €1,210 | €776 | -€435 | -35.9% |
| Furniture and vehicles | 24 | €31,054 | €32,459 | +€1,404 | +4.5% |
| Current assets | 29/58 | €47,455 | €31,128 | -€16,327 | -34.4% |
| Amounts receivable within one year | 40/41 | €15,930 | €20,347 | +€4,418 | +27.7% |
| Trade receivables | 40 | €15,930 | €18,708 | +€2,779 | +17.4% |
| Other amounts receivable | 41 | - | €1,639 | +€1,639 | |
| Cash at bank and in hand | 54/58 | €29,031 | €7,460 | -€21,571 | -74.3% |
| Deferred charges and accrued income | 490/1 | €2,494 | €3,321 | +€826 | +33.1% |
| Total equity and liabilities | 10/49 | €79,720 | €64,362 | -€15,358 | -19.3% |
| Equity | 10/15 | €60,034 | €5,000 | -€55,034 | -91.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,034 | €0 | -€55,034 | -100% |
| Distributable reserves | 133 | €55,034 | €0 | -€55,034 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,686 | €59,362 | +€39,676 | +202% |
| Amounts payable within one year | 42/48 | €19,686 | €59,362 | +€39,676 | +202% |
| Trade debts | 44 | €2,184 | €3,950 | +€1,766 | +80.9% |
| Suppliers | 440/4 | €2,184 | €3,950 | +€1,766 | +80.9% |
| Taxes, remuneration and social security | 45 | €17,503 | €14,627 | -€2,876 | -16.4% |
| Taxes | 450/3 | €17,503 | €14,627 | -€2,876 | -16.4% |
| Other amounts payable | 47/48 | - | €40,786 | +€40,786 | |
| Non-recurring operating income | 76A | - | €693 | +€693 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,972 | €14,751 | +€1,779 | +13.7% |
| Other operating charges | 640/8 | €182 | €649 | +€467 | +257% |
| Gross operating margin | 9900 | €35,429 | €18,040 | -€17,389 | -49.1% |
| Operating profit (loss) | 9901 | €22,276 | €2,641 | -€19,635 | -88.1% |
| Financial income | 75/76B | €18 | €0 | -€18 | -100% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -100% |
| Financial charges | 65/66B | €136 | €126 | -€10 | -7.5% |
| Recurring financial charges | 65 | €136 | €126 | -€10 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €22,159 | €2,515 | -€19,643 | -88.6% |
| Income taxes | 67/77 | €5,495 | €2,361 | -€3,134 | -57.0% |
| Profit (loss) for the period | 9904 | €16,663 | €154 | -€16,509 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,663 | €154 | -€16,509 | -99.1% |
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 29 October 2026 via checked.be.