ZeySem: what changed
Two fiscal 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.
ZeySem
Largest movements
- Cash +€88
new in 2025: €88
mainly Net result for the year (+€49) and Other debts (+€40)
- Profit (loss) carried forward +€48
up €48 (+0.1%), from -€91,589 to -€91,540
- Other debts +€40
up €40 (0.0%), from €87,690 to €87,730
- Gross operating margin +€201
new in 2025: €201
- Financial charges +€34
up €34 (+28.7%), from €118 to €152
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 | €102 | €190 | +€88 | +86.8% |
| Current assets | 29/58 | €102 | €190 | +€88 | +86.8% |
| Amounts receivable within one year | 40/41 | €102 | €102 | = | 0.0% |
| Other amounts receivable | 41 | €102 | €102 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €88 | +€88 | |
| Total equity and liabilities | 10/49 | €102 | €190 | +€88 | +86.8% |
| Equity | 10/15 | -€87,589 | -€87,540 | +€48 | +0.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,589 | -€91,540 | +€48 | +0.1% |
| Amounts payable | 17/49 | €87,690 | €87,730 | +€40 | 0.0% |
| Amounts payable within one year | 42/48 | €87,690 | €87,730 | +€40 | 0.0% |
| Other amounts payable | 47/48 | €87,690 | €87,730 | +€40 | 0.0% |
| Gross operating margin | 9900 | - | €201 | +€201 | |
| Operating profit (loss) | 9901 | - | €201 | +€201 | |
| Financial charges | 65/66B | €118 | €152 | +€34 | +28.7% |
| Recurring financial charges | 65 | €118 | €152 | +€34 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | -€118 | €49 | +€167 | |
| Profit (loss) for the period | 9904 | -€118 | €49 | +€167 | |
| Profit (loss) for the period to be appropriated | 9905 | -€118 | €49 | +€167 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.