ZEVENSPRONG: 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.
ZEVENSPRONG
Largest movements
- Cash -€50,940
down €50,940 (-33.9%), from €150,121 to €99,182
mainly Receivables after one year (-€32,130) and Trade debts (-€13,350)
- Receivables after one year +€32,130
up €32,130 (+74.9%), from €42,870 to €75,000
of which Trade receivables: +€75,000
- Trade debts -€13,350
down €13,350 (-63.7%), from €20,954 to €7,604
- Profit (loss) carried forward -€7,454
new in 2025: -€7,454
- Tax, wage and social debts +€4,810
up €4,810 (+146%), from €3,291 to €8,101
- Gross operating margin -€28,543
down €28,543, from €25,298 to -€3,245
- Taxes -€6,313
down €6,313 (-95.7%), from €6,597 to €284
- Financial charges -€1,472
down €1,472 (-91.2%), from €1,614 to €142
- Financial income -€639
down €639 (-17.0%), from €3,756 to €3,117
- Depreciation +€540
up €540 (+10.2%), from €5,275 to €5,815
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 | €354,486 | €338,492 | -€15,994 | -4.5% |
| Fixed assets | 21/28 | €22,649 | €23,347 | +€698 | +3.1% |
| Tangible fixed assets | 22/27 | €22,649 | €23,347 | +€698 | +3.1% |
| Land and buildings | 22 | €9,820 | €7,299 | -€2,521 | -25.7% |
| Furniture and vehicles | 24 | €5,194 | €9,323 | +€4,129 | +79.5% |
| Other tangible fixed assets | 26 | €7,635 | €6,725 | -€910 | -11.9% |
| Current assets | 29/58 | €331,838 | €315,145 | -€16,692 | -5.0% |
| Amounts receivable after more than one year | 29 | €42,870 | €75,000 | +€32,130 | +74.9% |
| Trade receivables | 290 | - | €75,000 | +€75,000 | |
| Other amounts receivable | 291 | €42,870 | €0 | -€42,870 | -100% |
| Amounts receivable within one year | 40/41 | €38,847 | €40,290 | +€1,443 | +3.7% |
| Trade receivables | 40 | €22,314 | €17,368 | -€4,947 | -22.2% |
| Other amounts receivable | 41 | €16,532 | €22,922 | +€6,390 | +38.7% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €150,121 | €99,182 | -€50,940 | -33.9% |
| Deferred charges and accrued income | 490/1 | - | €674 | +€674 | |
| Total equity and liabilities | 10/49 | €354,486 | €338,492 | -€15,994 | -4.5% |
| Equity | 10/15 | €330,241 | €322,788 | -€7,454 | -2.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €325,241 | €325,241 | = | 0.0% |
| Distributable reserves | 133 | €325,241 | €325,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,454 | -€7,454 | |
| Amounts payable | 17/49 | €24,245 | €15,705 | -€8,540 | -35.2% |
| Amounts payable within one year | 42/48 | €24,245 | €15,705 | -€8,540 | -35.2% |
| Trade debts | 44 | €20,954 | €7,604 | -€13,350 | -63.7% |
| Suppliers | 440/4 | €20,954 | €7,604 | -€13,350 | -63.7% |
| Taxes, remuneration and social security | 45 | €3,291 | €8,101 | +€4,810 | +146% |
| Taxes | 450/3 | €3,291 | €8,101 | +€4,810 | +146% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,275 | €5,815 | +€540 | +10.2% |
| Other operating charges | 640/8 | €1,267 | €1,085 | -€182 | -14.3% |
| Gross operating margin | 9900 | €25,298 | -€3,245 | -€28,543 | |
| Operating profit (loss) | 9901 | €18,756 | -€10,145 | -€28,901 | |
| Financial income | 75/76B | €3,756 | €3,117 | -€639 | -17.0% |
| Recurring financial income | 75 | €3,756 | €3,117 | -€639 | -17.0% |
| Financial charges | 65/66B | €1,614 | €142 | -€1,472 | -91.2% |
| Recurring financial charges | 65 | €1,614 | €142 | -€1,472 | -91.2% |
| Profit (loss) for the period before taxes | 9903 | €20,899 | -€7,170 | -€28,068 | |
| Income taxes | 67/77 | €6,597 | €284 | -€6,313 | -95.7% |
| Profit (loss) for the period | 9904 | €14,301 | -€7,454 | -€21,755 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,301 | -€7,454 | -€21,755 |
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.