ZIDENTA: 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.
ZIDENTA
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Cash -€82,184
down €82,184 (-32.5%), from €253,163 to €170,979
mainly Current investments (-€200,000) and Tax, wage and social debts (-€14,734)
- Receivables within one year -€8,708
down €8,708 (-93.8%), from €9,285 to €577
of which Other amounts receivable: -€9,285
- Profit (loss) carried forward +€110,000
new in 2025: €110,000
- Tax, wage and social debts -€14,734
down €14,734 (-81.6%), from €18,050 to €3,316
of which Taxes: -€16,161
- Reserves +€11,608
up €11,608 (+4.3%), from €271,579 to €283,188
- Gross operating margin +€12,736
up €12,736 (+8.9%), from €143,054 to €155,790
- Taxes +€3,711
up €3,711 (+12.1%), from €30,715 to €34,426
- Financial income +€2,569
new in 2025: €2,569
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 | €293,269 | €399,975 | +€106,706 | +36.4% |
| Fixed assets | 21/28 | €3,003 | €1,623 | -€1,380 | -45.9% |
| Tangible fixed assets | 22/27 | €3,003 | €1,623 | -€1,380 | -45.9% |
| Plant, machinery and equipment | 23 | €1,932 | €1,159 | -€773 | -40.0% |
| Furniture and vehicles | 24 | €1,070 | €464 | -€607 | -56.7% |
| Current assets | 29/58 | €290,267 | €398,352 | +€108,085 | +37.2% |
| Amounts receivable within one year | 40/41 | €9,285 | €577 | -€8,708 | -93.8% |
| Trade receivables | 40 | - | €577 | +€577 | |
| Other amounts receivable | 41 | €9,285 | €0 | -€9,285 | -100.0% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €253,163 | €170,979 | -€82,184 | -32.5% |
| Deferred charges and accrued income | 490/1 | €27,818 | €26,796 | -€1,022 | -3.7% |
| Total equity and liabilities | 10/49 | €293,269 | €399,975 | +€106,706 | +36.4% |
| Equity | 10/15 | €273,579 | €395,188 | +€121,608 | +44.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €271,579 | €283,188 | +€11,608 | +4.3% |
| Distributable reserves | 133 | €271,579 | €283,188 | +€11,608 | +4.3% |
| Profit (loss) carried forward | 14 | - | €110,000 | +€110,000 | |
| Amounts payable | 17/49 | €19,690 | €4,788 | -€14,903 | -75.7% |
| Amounts payable within one year | 42/48 | €19,690 | €4,645 | -€15,045 | -76.4% |
| Trade debts | 44 | €710 | €118 | -€592 | -83.3% |
| Suppliers | 440/4 | €710 | €118 | -€592 | -83.3% |
| Taxes, remuneration and social security | 45 | €18,050 | €3,316 | -€14,734 | -81.6% |
| Taxes | 450/3 | €18,050 | €1,890 | -€16,161 | -89.5% |
| Remuneration and social security | 454/9 | €0 | €1,427 | +€1,427 | |
| Other amounts payable | 47/48 | €930 | €1,210 | +€280 | +30.1% |
| Accrued charges and deferred income | 492/3 | - | €143 | +€143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,514 | €1,380 | -€135 | -8.9% |
| Other operating charges | 640/8 | €622 | €887 | +€265 | +42.5% |
| Gross operating margin | 9900 | €143,054 | €155,790 | +€12,736 | +8.9% |
| Operating profit (loss) | 9901 | €140,918 | €153,524 | +€12,606 | +8.9% |
| Financial income | 75/76B | - | €2,569 | +€2,569 | |
| Recurring financial income | 75 | - | €2,569 | +€2,569 | |
| Financial charges | 65/66B | €44 | €58 | +€14 | +33.3% |
| Recurring financial charges | 65 | €44 | €58 | +€14 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €140,874 | €156,034 | +€15,160 | +10.8% |
| Income taxes | 67/77 | €30,715 | €34,426 | +€3,711 | +12.1% |
| Profit (loss) for the period | 9904 | €110,160 | €121,608 | +€11,449 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €110,160 | €121,608 | +€11,449 | +10.4% |
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 6 October 2026 via checked.be.