ZewoPA-B: 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.
ZewoPA-B
Largest movements
- Receivables within one year +€2,680
up €2,680 (+6.7%), from €39,848 to €42,528
- Financial fixed assets +€1,879
up €1,879 (+11.8%), from €15,871 to €17,750
- Debts within one year -€9,276
down €9,276 (-34.2%), from €27,093 to €17,818
of which Trade debts: -€9,847
- Accrued charges and deferred income +€8,910
up €8,910 (+226%), from €3,944 to €12,854
- Profit (loss) carried forward +€6,111
up €6,111 (+21.8%), from €28,071 to €34,182
- Gross operating margin -€19,562
down €19,562 (-13.1%), from €149,825 to €130,263
- Purchases and services +€15,398
up €15,398 (+12.4%), from €124,541 to €139,939
- Turnover +€15,178
up €15,178 (+17.2%), from €88,286 to €103,464
- Financial charges -€13,373
down €13,373 (-91.6%), from €14,597 to €1,224
of which Non-recurring financial charges: -€13,042
- Staff costs +€4,714
up €4,714 (+3.8%), from €122,661 to €127,375
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 | €59,109 | €64,854 | +€5,745 | +9.7% |
| Fixed assets | 21/28 | €15,871 | €17,750 | +€1,879 | +11.8% |
| Financial fixed assets | 28 | €15,871 | €17,750 | +€1,879 | +11.8% |
| Current assets | 29/58 | €43,238 | €47,104 | +€3,866 | +8.9% |
| Amounts receivable within one year | 40/41 | €39,848 | €42,528 | +€2,680 | +6.7% |
| Other amounts receivable | 41 | €39,848 | €42,528 | +€2,680 | +6.7% |
| Cash at bank and in hand | 54/58 | €2,289 | €2,915 | +€626 | +27.3% |
| Deferred charges and accrued income | 490/1 | €1,101 | €1,661 | +€560 | +50.8% |
| Total equity and liabilities | 10/49 | €59,109 | €64,854 | +€5,745 | +9.7% |
| Equity | 10/15 | €28,071 | €34,182 | +€6,111 | +21.8% |
| Profit (loss) carried forward | 14 | €28,071 | €34,182 | +€6,111 | +21.8% |
| Amounts payable | 17/49 | €31,037 | €30,671 | -€366 | -1.2% |
| Amounts payable within one year | 42/48 | €27,093 | €17,818 | -€9,276 | -34.2% |
| Trade debts | 44 | €9,871 | €24 | -€9,847 | -99.8% |
| Suppliers | 440/4 | €9,871 | €24 | -€9,847 | -99.8% |
| Taxes, remuneration and social security | 45 | €14,515 | €15,337 | +€822 | +5.7% |
| Remuneration and social security | 454/9 | €14,515 | €15,337 | +€822 | +5.7% |
| Accrued charges and deferred income | 492/3 | €3,944 | €12,854 | +€8,910 | +226% |
| Turnover | 70 | €88,286 | €103,464 | +€15,178 | +17.2% |
| Membership fees, donations, legacies and grants | 73 | €31,667 | €4,167 | -€27,500 | -86.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €124,541 | €139,939 | +€15,398 | +12.4% |
| Remuneration, social security and pensions | 62 | €122,661 | €127,375 | +€4,714 | +3.8% |
| Gross operating margin | 9900 | €149,825 | €130,263 | -€19,562 | -13.1% |
| Operating profit (loss) | 9901 | €27,163 | €2,888 | -€24,275 | -89.4% |
| Financial income | 75/76B | €2,515 | €4,447 | +€1,932 | +76.8% |
| Recurring financial income | 75 | €2,515 | €4,447 | +€1,932 | +76.8% |
| Non-recurring financial income | 76B | €2,515 | €4,447 | +€1,932 | +76.8% |
| Financial charges | 65/66B | €14,597 | €1,224 | -€13,373 | -91.6% |
| Recurring financial charges | 65 | €419 | €88 | -€331 | -79.0% |
| Non-recurring financial charges | 66B | €14,178 | €1,136 | -€13,042 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | €15,082 | €6,111 | -€8,971 | -59.5% |
| Profit (loss) for the period | 9904 | €15,082 | €6,111 | -€8,971 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,082 | €6,111 | -€8,971 | -59.5% |
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 13 October 2026 via checked.be.