Zi-You: 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.
Zi-You
Largest movements
- Tangible fixed assets -€8,709
down €8,709 (-19.0%), from €45,783 to €37,073
of which Other tangible fixed assets: -€9,130
- Receivables within one year +€5,032
new in 2025: €5,032
- Stocks and contracts +€3,780
up €3,780 (+41.0%), from €9,222 to €13,002
- Intangible fixed assets -€3,000
down €3,000 (-11.1%), from €26,922 to €23,922
- Deferred charges and accrued income +€1,830
up €1,830 (+170.7%), from €1,072 to €2,903
- Trade debts -€34,042
down €34,042 (-73.1%), from €46,590 to €12,548
- Tax, wage and social debts +€13,588
up €13,588 (+57.1%), from €23,816 to €37,404
of which Remuneration and social security: +€15,908
- Other debts +€10,997
up €10,997 (+44.7%), from €24,580 to €35,578
- Profit (loss) carried forward +€8,279
up €8,279 (+79.5%), from -€10,410 to -€2,131
- Gross operating margin +€95,133
up €95,133 (+165.8%), from €57,385 to €152,519
- Staff costs +€75,069
up €75,069 (+154.1%), from €48,714 to €123,784
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 | €90,140 | €88,494 | -€1,646 | -1.8% |
| Fixed assets | 21/28 | €72,705 | €60,996 | -€11,709 | -16.1% |
| Intangible fixed assets | 21 | €26,922 | €23,922 | -€3,000 | -11.1% |
| Tangible fixed assets | 22/27 | €45,783 | €37,073 | -€8,709 | -19.0% |
| Plant, machinery and equipment | 23 | €5,166 | €5,780 | +€614 | +11.9% |
| Furniture and vehicles | 24 | €875 | €682 | -€193 | -22.1% |
| Other tangible fixed assets | 26 | €39,741 | €30,611 | -€9,130 | -23.0% |
| Current assets | 29/58 | €17,435 | €27,499 | +€10,064 | +57.7% |
| Stocks and contracts in progress | 3 | €9,222 | €13,002 | +€3,780 | +41.0% |
| Stocks | 30/36 | €9,222 | €13,002 | +€3,780 | +41.0% |
| Amounts receivable within one year | 40/41 | - | €5,032 | +€5,032 | |
| Trade receivables | 40 | - | €5,032 | +€5,032 | |
| Cash at bank and in hand | 54/58 | €7,141 | €6,562 | -€579 | -8.1% |
| Deferred charges and accrued income | 490/1 | €1,072 | €2,903 | +€1,830 | +170.7% |
| Total equity and liabilities | 10/49 | €90,140 | €88,494 | -€1,646 | -1.8% |
| Equity | 10/15 | -€5,410 | €2,869 | +€8,279 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,410 | -€2,131 | +€8,279 | +79.5% |
| Amounts payable | 17/49 | €95,550 | €85,626 | -€9,924 | -10.4% |
| Amounts payable within one year | 42/48 | €94,987 | €85,530 | -€9,457 | -10.0% |
| Trade debts | 44 | €46,590 | €12,548 | -€34,042 | -73.1% |
| Suppliers | 440/4 | €46,590 | €12,548 | -€34,042 | -73.1% |
| Taxes, remuneration and social security | 45 | €23,816 | €37,404 | +€13,588 | +57.1% |
| Taxes | 450/3 | €9,942 | €7,622 | -€2,320 | -23.3% |
| Remuneration and social security | 454/9 | €13,874 | €29,782 | +€15,908 | +114.7% |
| Other amounts payable | 47/48 | €24,580 | €35,578 | +€10,997 | +44.7% |
| Accrued charges and deferred income | 492/3 | €563 | €96 | -€468 | -83.0% |
| Remuneration, social security and pensions | 62 | €48,714 | €123,784 | +€75,069 | +154.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,760 | €14,601 | -€159 | -1.1% |
| Other operating charges | 640/8 | €755 | €2,171 | +€1,415 | +187.4% |
| Gross operating margin | 9900 | €57,385 | €152,519 | +€95,133 | +165.8% |
| Operating profit (loss) | 9901 | -€6,845 | €11,963 | +€18,808 | |
| Financial income | 75/76B | €2 | €10 | +€8 | +410.1% |
| Recurring financial income | 75 | €2 | €10 | +€8 | +410.1% |
| Financial charges | 65/66B | €3,567 | €3,694 | +€127 | +3.6% |
| Recurring financial charges | 65 | €3,567 | €3,694 | +€127 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,410 | €8,279 | +€18,689 | |
| Profit (loss) for the period | 9904 | -€10,410 | €8,279 | +€18,689 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,410 | €8,279 | +€18,689 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.