ZIDA: 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.
ZIDA
Largest movements
- Cash -€29,230
down €29,230 (-74.8%), from €39,086 to €9,856
mainly Receivables after one year (-€20,000) and Net result for the year (-€15,801)
- Receivables after one year +€20,000
new in 2025: €20,000
- Receivables within one year +€5,137
up €5,137 (+17.2%), from €29,787 to €34,924
of which Other amounts receivable: +€5,429
- Profit (loss) carried forward -€15,801
down €15,801, from €1,028 to -€14,773
- Tax, wage and social debts +€6,729
up €6,729 (+33.5%), from €20,068 to €26,797
of which Taxes: +€3,792
- Trade debts +€4,730
up €4,730 (+2605.8%), from €182 to €4,911
- Staff costs +€29,258
up €29,258 (+31.3%), from €93,561 to €122,820
- Gross operating margin +€4,497
up €4,497 (+4.1%), from €108,376 to €112,873
- Taxes -€3,989
down €3,989 (-96.6%), from €4,129 to €141
- Financial charges +€1,616
up €1,616 (+41.1%), from €3,934 to €5,551
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 | €84,204 | €79,386 | -€4,818 | -5.7% |
| Fixed assets | 21/28 | €12,135 | €11,409 | -€726 | -6.0% |
| Intangible fixed assets | 21 | €9,167 | €9,167 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,968 | €2,242 | -€726 | -24.4% |
| Land and buildings | 22 | €2,740 | €2,237 | -€503 | -18.4% |
| Plant, machinery and equipment | 23 | €124 | €5 | -€119 | -95.6% |
| Furniture and vehicles | 24 | €104 | €0 | -€104 | -100.0% |
| Current assets | 29/58 | €72,069 | €67,977 | -€4,093 | -5.7% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Stocks and contracts in progress | 3 | €3,197 | €3,197 | = | 0.0% |
| Stocks | 30/36 | €3,197 | €3,197 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,787 | €34,924 | +€5,137 | +17.2% |
| Trade receivables | 40 | €733 | €441 | -€292 | -39.8% |
| Other amounts receivable | 41 | €29,054 | €34,483 | +€5,429 | +18.7% |
| Cash at bank and in hand | 54/58 | €39,086 | €9,856 | -€29,230 | -74.8% |
| Total equity and liabilities | 10/49 | €84,204 | €79,386 | -€4,818 | -5.7% |
| Equity | 10/15 | €63,093 | €47,292 | -€15,801 | -25.0% |
| Contributions | 10/11 | €15,600 | €15,600 | = | 0.0% |
| Revaluation surpluses | 12 | €9,167 | €9,167 | = | 0.0% |
| Reserves | 13 | €37,298 | €37,298 | = | 0.0% |
| Non-distributable reserves | 130/1 | €562 | €562 | = | 0.0% |
| Reserves not available under the articles | 1311 | €562 | €562 | = | 0.0% |
| Distributable reserves | 133 | €36,736 | €36,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,028 | -€14,773 | -€15,801 | |
| Amounts payable | 17/49 | €21,111 | €32,094 | +€10,983 | +52.0% |
| Amounts payable within one year | 42/48 | €21,111 | €32,094 | +€10,983 | +52.0% |
| Current portion of amounts payable after more than one year | 42 | €862 | €386 | -€476 | -55.2% |
| Trade debts | 44 | €182 | €4,911 | +€4,730 | +2605.8% |
| Suppliers | 440/4 | €182 | €4,911 | +€4,730 | +2605.8% |
| Taxes, remuneration and social security | 45 | €20,068 | €26,797 | +€6,729 | +33.5% |
| Taxes | 450/3 | €10,968 | €14,759 | +€3,792 | +34.6% |
| Remuneration and social security | 454/9 | €9,100 | €12,038 | +€2,938 | +32.3% |
| Non-recurring operating income | 76A | - | €1,776 | +€1,776 | |
| Remuneration, social security and pensions | 62 | €93,561 | €122,820 | +€29,258 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,787 | €726 | -€1,062 | -59.4% |
| Other operating charges | 640/8 | €536 | €993 | +€456 | +85.1% |
| Non-recurring operating charges | 66A | €20 | - | -€20 | |
| Gross operating margin | 9900 | €108,376 | €112,873 | +€4,497 | +4.1% |
| Operating profit (loss) | 9901 | €12,471 | -€11,665 | -€24,136 | |
| Financial income | 75/76B | €1,487 | €1,556 | +€68 | +4.6% |
| Recurring financial income | 75 | €1,487 | €1,556 | +€68 | +4.6% |
| Financial charges | 65/66B | €3,934 | €5,551 | +€1,616 | +41.1% |
| Recurring financial charges | 65 | €3,934 | €5,551 | +€1,616 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €10,024 | -€15,660 | -€25,684 | |
| Income taxes | 67/77 | €4,129 | €141 | -€3,989 | -96.6% |
| Profit (loss) for the period | 9904 | €5,894 | -€15,801 | -€21,695 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,894 | -€15,801 | -€21,695 |
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 3 October 2026 via checked.be.