ZEROPOINT.IT: 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.
ZEROPOINT.IT
Largest movements
- Cash -€166,350
down €166,350 (-39.3%), from €423,466 to €257,116
mainly Receivables within one year (-€80,783) and Tax, wage and social debts (-€50,736)
- Receivables within one year +€80,783
up €80,783 (+18.7%), from €432,014 to €512,797
of which Other amounts receivable: +€51,240
- Current investments +€50,000
new in 2025: €50,000
- Tax, wage and social debts -€50,736
down €50,736 (-54.7%), from €92,683 to €41,947
- Trade debts -€46,071
down €46,071 (-14.5%), from €316,977 to €270,906
- Reserves +€37,713
up €37,713 (+10.1%), from €372,930 to €410,643
of which Distributable reserves: +€37,713
- Accrued charges and deferred income +€23,389
new in 2025: €23,389
- Gross operating margin -€153,909
down €153,909 (-82.2%), from €187,200 to €33,291
- Write-downs -€63,481
no longer reported in 2025 (was €63,481)
- Financial charges -€30,674
down €30,674 (-98.8%), from €31,031 to €358
- Taxes -€17,778
down €17,778 (-57.9%), from €30,717 to €12,938
- Financial income -€5,783
down €5,783 (-24.5%), from €23,563 to €17,780
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 | €874,779 | €839,213 | -€35,567 | -4.1% |
| Fixed assets | 21/28 | €19,300 | €19,300 | = | 0.0% |
| Financial fixed assets | 28 | €19,300 | €19,300 | = | 0.0% |
| Current assets | 29/58 | €855,479 | €819,913 | -€35,567 | -4.2% |
| Amounts receivable within one year | 40/41 | €432,014 | €512,797 | +€80,783 | +18.7% |
| Trade receivables | 40 | €155,820 | €185,363 | +€29,543 | +19.0% |
| Other amounts receivable | 41 | €276,193 | €327,434 | +€51,240 | +18.6% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €423,466 | €257,116 | -€166,350 | -39.3% |
| Total equity and liabilities | 10/49 | €874,779 | €839,213 | -€35,567 | -4.1% |
| Equity | 10/15 | €462,930 | €500,643 | +€37,713 | +8.1% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Capital | 10 | €90,000 | €90,000 | = | 0.0% |
| Issued capital | 100 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €372,930 | €410,643 | +€37,713 | +10.1% |
| Non-distributable reserves | 130/1 | €9,000 | €9,000 | = | 0.0% |
| Legal reserve | 130 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €363,930 | €401,643 | +€37,713 | +10.4% |
| Amounts payable | 17/49 | €411,849 | €338,570 | -€73,280 | -17.8% |
| Amounts payable within one year | 42/48 | €411,849 | €315,181 | -€96,668 | -23.5% |
| Trade debts | 44 | €316,977 | €270,906 | -€46,071 | -14.5% |
| Suppliers | 440/4 | €316,977 | €270,906 | -€46,071 | -14.5% |
| Taxes, remuneration and social security | 45 | €92,683 | €41,947 | -€50,736 | -54.7% |
| Taxes | 450/3 | €92,683 | €41,947 | -€50,736 | -54.7% |
| Other amounts payable | 47/48 | €2,190 | €2,328 | +€138 | +6.3% |
| Accrued charges and deferred income | 492/3 | - | €23,389 | +€23,389 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €63,481 | - | -€63,481 | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €187,200 | €33,291 | -€153,909 | -82.2% |
| Operating profit (loss) | 9901 | €123,656 | €33,229 | -€90,427 | -73.1% |
| Financial income | 75/76B | €23,563 | €17,780 | -€5,783 | -24.5% |
| Recurring financial income | 75 | €23,563 | €17,780 | -€5,783 | -24.5% |
| Financial charges | 65/66B | €31,031 | €358 | -€30,674 | -98.8% |
| Recurring financial charges | 65 | €31,031 | €358 | -€30,674 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €116,188 | €50,651 | -€65,537 | -56.4% |
| Income taxes | 67/77 | €30,717 | €12,938 | -€17,778 | -57.9% |
| Profit (loss) for the period | 9904 | €85,471 | €37,713 | -€47,759 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,471 | €37,713 | -€47,759 | -55.9% |
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 15 October 2026 via checked.be.