ZIDDA CONCEPT: 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.
ZIDDA CONCEPT
Largest movements
- Receivables within one year -€33,421
down €33,421 (-32.3%), from €103,379 to €69,958
of which Other amounts receivable: -€36,003
- Tangible fixed assets +€17,890
up €17,890 (+15.5%), from €115,094 to €132,984
of which Land and buildings: +€16,782
- Cash +€17,106
up €17,106 (+156648.2%), from €11 to €17,117
mainly Receivables within one year (+€33,421) and Other debts (+€16,500)
- Other debts +€16,500
up €16,500 (+111.3%), from €14,829 to €31,329
- Profit (loss) carried forward -€12,983
down €12,983, from €288 to -€12,696
- Debts after one year -€6,813
down €6,813 (-3.5%), from €192,556 to €185,744
- Trade debts +€2,516
up €2,516 (+116.6%), from €2,158 to €4,674
- Gross operating margin -€25,598
down €25,598 (-81.2%), from €31,514 to €5,916
- Depreciation -€17,603
down €17,603 (-66.9%), from €26,309 to €8,706
- Financial charges +€3,446
up €3,446 (+99.5%), from €3,463 to €6,909
- Other operating charges -€519
down €519 (-37.4%), from €1,387 to €868
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 | €219,060 | €220,059 | +€999 | +0.5% |
| Fixed assets | 21/28 | €115,094 | €132,984 | +€17,890 | +15.5% |
| Tangible fixed assets | 22/27 | €115,094 | €132,984 | +€17,890 | +15.5% |
| Land and buildings | 22 | €109,139 | €125,921 | +€16,782 | +15.4% |
| Plant, machinery and equipment | 23 | €3,990 | €6,146 | +€2,156 | +54.0% |
| Furniture and vehicles | 24 | €1,965 | €917 | -€1,048 | -53.3% |
| Current assets | 29/58 | €103,966 | €87,075 | -€16,891 | -16.2% |
| Amounts receivable within one year | 40/41 | €103,379 | €69,958 | -€33,421 | -32.3% |
| Trade receivables | 40 | €3,999 | €6,581 | +€2,582 | +64.6% |
| Other amounts receivable | 41 | €99,380 | €63,377 | -€36,003 | -36.2% |
| Cash at bank and in hand | 54/58 | €11 | €17,117 | +€17,106 | +156648.2% |
| Deferred charges and accrued income | 490/1 | €576 | - | -€576 | |
| Total equity and liabilities | 10/49 | €219,060 | €220,059 | +€999 | +0.5% |
| Equity | 10/15 | €2,288 | -€10,696 | -€12,983 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €288 | -€12,696 | -€12,983 | |
| Amounts payable | 17/49 | €216,772 | €230,754 | +€13,982 | +6.5% |
| Amounts payable after more than one year | 17 | €192,556 | €185,744 | -€6,813 | -3.5% |
| Financial debts | 170/4 | €192,556 | €185,744 | -€6,813 | -3.5% |
| Amounts payable within one year | 42/48 | €24,216 | €43,718 | +€19,503 | +80.5% |
| Current portion of amounts payable after more than one year | 42 | €5,444 | €6,813 | +€1,369 | +25.2% |
| Trade debts | 44 | €2,158 | €4,674 | +€2,516 | +116.6% |
| Suppliers | 440/4 | €2,158 | €4,674 | +€2,516 | +116.6% |
| Advances received on contracts in progress | 46 | €1,785 | - | -€1,785 | |
| Taxes, remuneration and social security | 45 | - | €903 | +€903 | |
| Taxes | 450/3 | - | €903 | +€903 | |
| Other amounts payable | 47/48 | €14,829 | €31,329 | +€16,500 | +111.3% |
| Accrued charges and deferred income | 492/3 | - | €1,292 | +€1,292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,309 | €8,706 | -€17,603 | -66.9% |
| Other operating charges | 640/8 | €1,387 | €868 | -€519 | -37.4% |
| Non-recurring operating charges | 66A | - | €2,425 | +€2,425 | |
| Gross operating margin | 9900 | €31,514 | €5,916 | -€25,598 | -81.2% |
| Operating profit (loss) | 9901 | €3,818 | -€6,083 | -€9,901 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €3,463 | €6,909 | +€3,446 | +99.5% |
| Recurring financial charges | 65 | €3,463 | €6,909 | +€3,446 | +99.5% |
| Profit (loss) for the period before taxes | 9903 | €355 | -€12,983 | -€13,338 | |
| Income taxes | 67/77 | €67 | - | -€67 | |
| Profit (loss) for the period | 9904 | €288 | -€12,983 | -€13,271 | |
| Profit (loss) for the period to be appropriated | 9905 | €288 | -€12,983 | -€13,271 |
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 1 October 2026 via checked.be.