ZIP 5555: 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.
ZIP 5555
Largest movements
- Tangible fixed assets -€144,926
down €144,926 (-85.7%), from €169,108 to €24,182
of which Land and buildings: -€128,829
- Cash -€55,825
down €55,825 (-53.0%), from €105,263 to €49,438
mainly Net result for the year (-€87,721) and Other debts (-€58,529)
- Profit (loss) carried forward -€87,721
down €87,721, from €5,570 to -€82,150
- Other debts -€58,529
down €58,529 (-51.9%), from €112,721 to €54,192
- Debts after one year -€49,738
down €49,738 (-52.5%), from €94,738 to €45,000
of which Financial debts: -€49,738
- Current portion of long-term debt -€6,488
down €6,488 (-100.0%), from €6,488 to €0
- Gross operating margin -€14,673
down €14,673 (-43.6%), from €33,615 to €18,942
- Depreciation -€13,123
down €13,123 (-79.9%), from €16,415 to €3,292
- Financial charges -€1,472
down €1,472 (-26.5%), from €5,545 to €4,073
- Other operating charges -€741
down €741 (-28.1%), from €2,642 to €1,901
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 | €339,549 | €137,045 | -€202,504 | -59.6% |
| Fixed assets | 21/28 | €169,187 | €24,260 | -€144,926 | -85.7% |
| Tangible fixed assets | 22/27 | €169,108 | €24,182 | -€144,926 | -85.7% |
| Land and buildings | 22 | €147,500 | €18,671 | -€128,829 | -87.3% |
| Plant, machinery and equipment | 23 | €14,698 | €140 | -€14,558 | -99.0% |
| Furniture and vehicles | 24 | €5,909 | €4,370 | -€1,539 | -26.0% |
| Other tangible fixed assets | 26 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €170,362 | €112,784 | -€57,578 | -33.8% |
| Amounts receivable within one year | 40/41 | €58,297 | €56,912 | -€1,385 | -2.4% |
| Trade receivables | 40 | €56,480 | €55,714 | -€766 | -1.4% |
| Other amounts receivable | 41 | €1,817 | €1,198 | -€619 | -34.1% |
| Cash at bank and in hand | 54/58 | €105,263 | €49,438 | -€55,825 | -53.0% |
| Deferred charges and accrued income | 490/1 | €6,803 | €6,434 | -€368 | -5.4% |
| Total equity and liabilities | 10/49 | €339,549 | €137,045 | -€202,504 | -59.6% |
| Equity | 10/15 | €82,233 | -€5,488 | -€87,721 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €36,663 | €36,663 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €11,512 | €11,512 | = | 0.0% |
| Distributable reserves | 133 | €25,151 | €25,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,570 | -€82,150 | -€87,721 | |
| Provisions and deferred taxes | 16 | €5,000 | €5,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €5,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €252,316 | €137,533 | -€114,783 | -45.5% |
| Amounts payable after more than one year | 17 | €94,738 | €45,000 | -€49,738 | -52.5% |
| Financial debts | 170/4 | €49,738 | €0 | -€49,738 | -100.0% |
| Other amounts payable | 178/9 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €144,948 | €76,752 | -€68,195 | -47.0% |
| Current portion of amounts payable after more than one year | 42 | €6,488 | €0 | -€6,488 | -100.0% |
| Trade debts | 44 | €20,109 | €18,613 | -€1,495 | -7.4% |
| Suppliers | 440/4 | €20,109 | €18,613 | -€1,495 | -7.4% |
| Taxes, remuneration and social security | 45 | €5,630 | €3,947 | -€1,683 | -29.9% |
| Taxes | 450/3 | €5,630 | €3,947 | -€1,683 | -29.9% |
| Other amounts payable | 47/48 | €112,721 | €54,192 | -€58,529 | -51.9% |
| Accrued charges and deferred income | 492/3 | €12,630 | €15,780 | +€3,150 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,415 | €3,292 | -€13,123 | -79.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €2,642 | €1,901 | -€741 | -28.1% |
| Non-recurring operating charges | 66A | - | €97,107 | +€97,107 | |
| Gross operating margin | 9900 | €33,615 | €18,942 | -€14,673 | -43.6% |
| Operating profit (loss) | 9901 | €14,557 | -€83,358 | -€97,915 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.2% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.2% |
| Financial charges | 65/66B | €5,545 | €4,073 | -€1,472 | -26.5% |
| Recurring financial charges | 65 | €5,545 | €4,073 | -€1,472 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €9,016 | -€87,431 | -€96,447 | |
| Income taxes | 67/77 | €582 | €290 | -€292 | -50.2% |
| Profit (loss) for the period | 9904 | €8,434 | -€87,721 | -€96,155 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,434 | -€87,721 | -€96,155 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.