Zipper Lab: 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.
Zipper Lab
Largest movements
- Receivables within one year -€21,042
down €21,042 (-18.5%), from €113,985 to €92,943
of which Other amounts receivable: -€23,158
- Cash +€10,829
up €10,829 (+37.4%), from €28,960 to €39,789
mainly Net result for the year (+€49,046) and Receivables within one year (+€21,042)
- Reserves -€17,621
down €17,621 (-14.5%), from €121,614 to €103,993
- Accrued charges and deferred income +€8,000
new in 2025: €8,000
- Gross operating margin +€25,312
up €25,312 (+68.3%), from €37,064 to €62,376
- Financial income -€5,771
down €5,771 (-100.0%), from €5,771 to €0
- Taxes +€4,019
up €4,019 (+44.9%), from €8,952 to €12,970
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 | €142,946 | €132,732 | -€10,213 | -7.1% |
| Current assets | 29/58 | €142,946 | €132,732 | -€10,213 | -7.1% |
| Amounts receivable within one year | 40/41 | €113,985 | €92,943 | -€21,042 | -18.5% |
| Trade receivables | 40 | €6,398 | €8,515 | +€2,116 | +33.1% |
| Other amounts receivable | 41 | €107,587 | €84,428 | -€23,158 | -21.5% |
| Cash at bank and in hand | 54/58 | €28,960 | €39,789 | +€10,829 | +37.4% |
| Total equity and liabilities | 10/49 | €142,946 | €132,732 | -€10,213 | -7.1% |
| Equity | 10/15 | €124,114 | €106,493 | -€17,621 | -14.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €121,614 | €103,993 | -€17,621 | -14.5% |
| Distributable reserves | 133 | €121,614 | €103,993 | -€17,621 | -14.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,832 | €26,239 | +€7,407 | +39.3% |
| Amounts payable within one year | 42/48 | €18,832 | €18,239 | -€593 | -3.1% |
| Trade debts | 44 | €640 | €682 | +€42 | +6.6% |
| Suppliers | 440/4 | €640 | €682 | +€42 | +6.6% |
| Taxes, remuneration and social security | 45 | €18,192 | €17,557 | -€635 | -3.5% |
| Taxes | 450/3 | €18,192 | €17,557 | -€635 | -3.5% |
| Accrued charges and deferred income | 492/3 | - | €8,000 | +€8,000 | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €37,064 | €62,376 | +€25,312 | +68.3% |
| Operating profit (loss) | 9901 | €37,064 | €62,376 | +€25,312 | +68.3% |
| Financial income | 75/76B | €5,771 | €0 | -€5,771 | -100.0% |
| Recurring financial income | 75 | €5,771 | €0 | -€5,771 | -100.0% |
| Financial charges | 65/66B | €176 | €360 | +€184 | +104.7% |
| Recurring financial charges | 65 | €176 | €360 | +€184 | +104.7% |
| Profit (loss) for the period before taxes | 9903 | €42,660 | €62,016 | +€19,357 | +45.4% |
| Income taxes | 67/77 | €8,952 | €12,970 | +€4,019 | +44.9% |
| Profit (loss) for the period | 9904 | €33,708 | €49,046 | +€15,338 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,708 | €49,046 | +€15,338 | +45.5% |
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 10 October 2026 via checked.be.