Zigounas Consulting: what changed
Two financial 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.
Zigounas Consulting
Largest movements
- Cash -€9,070
down €9,070 (-34.7%), from €26,110 to €17,040
mainly Trade debts (-€24,726) and Other debts (-€1,388)
- Receivables within one year -€8,245
down €8,245 (-24.9%), from €33,142 to €24,897
of which Trade receivables: -€15,737
- Tangible fixed assets -€633
down €633 (-41.5%), from €1,525 to €891
- Trade debts -€24,726
down €24,726 (-98.7%), from €25,050 to €324
- Profit (loss) carried forward +€9,195
up €9,195 (+43.8%), from €20,972 to €30,168
- Other debts -€1,388
no longer reported in 2025 (was €1,388)
- Tax, wage and social debts -€1,030
down €1,030 (-7.8%), from €13,267 to €12,237
- Gross operating margin -€19,384
down €19,384 (-53.4%), from €36,266 to €16,882
- Taxes -€8,765
down €8,765 (-64.6%), from €13,572 to €4,807
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 | €60,777 | €42,828 | -€17,948 | -29.5% |
| Fixed assets | 21/28 | €1,525 | €891 | -€633 | -41.5% |
| Tangible fixed assets | 22/27 | €1,525 | €891 | -€633 | -41.5% |
| Furniture and vehicles | 24 | €1,525 | €891 | -€633 | -41.5% |
| Current assets | 29/58 | €59,252 | €41,937 | -€17,315 | -29.2% |
| Amounts receivable within one year | 40/41 | €33,142 | €24,897 | -€8,245 | -24.9% |
| Trade receivables | 40 | €33,142 | €17,406 | -€15,737 | -47.5% |
| Other amounts receivable | 41 | - | €7,491 | +€7,491 | |
| Cash at bank and in hand | 54/58 | €26,110 | €17,040 | -€9,070 | -34.7% |
| Total equity and liabilities | 10/49 | €60,777 | €42,828 | -€17,948 | -29.5% |
| Equity | 10/15 | €21,072 | €30,268 | +€9,195 | +43.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | - | €100 | +€100 | |
| Issued capital | 100 | - | €100 | +€100 | |
| Contributions outside capital | 11 | €100 | - | -€100 | |
| Share premium | 1100/10 | €100 | - | -€100 | |
| Profit (loss) carried forward | 14 | €20,972 | €30,168 | +€9,195 | +43.8% |
| Amounts payable | 17/49 | €39,705 | €12,561 | -€27,144 | -68.4% |
| Amounts payable within one year | 42/48 | €39,705 | €12,561 | -€27,144 | -68.4% |
| Trade debts | 44 | €25,050 | €324 | -€24,726 | -98.7% |
| Suppliers | 440/4 | €25,050 | €324 | -€24,726 | -98.7% |
| Taxes, remuneration and social security | 45 | €13,267 | €12,237 | -€1,030 | -7.8% |
| Taxes | 450/3 | €13,267 | €12,237 | -€1,030 | -7.8% |
| Other amounts payable | 47/48 | €1,388 | - | -€1,388 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €376 | €633 | +€258 | +68.7% |
| Other operating charges | 640/8 | €229 | €182 | -€47 | -20.6% |
| Gross operating margin | 9900 | €36,266 | €16,882 | -€19,384 | -53.4% |
| Operating profit (loss) | 9901 | €35,662 | €16,067 | -€19,595 | -54.9% |
| Financial income | 75/76B | €2 | €1 | -€1 | -58.7% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -58.7% |
| Financial charges | 65/66B | €1,855 | €2,065 | +€210 | +11.3% |
| Recurring financial charges | 65 | €1,855 | €2,065 | +€210 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €33,808 | €14,003 | -€19,805 | -58.6% |
| Income taxes | 67/77 | €13,572 | €4,807 | -€8,765 | -64.6% |
| Profit (loss) for the period | 9904 | €20,236 | €9,195 | -€11,040 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,236 | €9,195 | -€11,040 | -54.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.