ZIPPY: 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.
ZIPPY
Largest movements
- Cash +€16,036
up €16,036 (+11115.5%), from €144 to €16,181
mainly Net result for the year (+€31,258) and Tax, wage and social debts (+€7,827)
- Receivables within one year +€11,232
new in 2025: €11,232
- Tangible fixed assets +€1,056
new in 2025: €1,056
- Profit (loss) carried forward +€30,425
up €30,425, from -€8,769 to €21,656
- Other debts -€11,596
down €11,596 (-84.3%), from €13,759 to €2,163
- Tax, wage and social debts +€7,827
up €7,827 (+470.8%), from €1,663 to €9,490
- Trade debts +€1,689
up €1,689 (+343.2%), from €492 to €2,181
- Gross operating margin +€47,226
up €47,226, from -€8,741 to €38,484
- Taxes +€6,517
new in 2025: €6,517
- Other operating charges +€620
new in 2025: €620
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 | €9,144 | €37,489 | +€28,345 | +310.0% |
| Fixed assets | 21/28 | €9,000 | €10,056 | +€1,056 | +11.7% |
| Tangible fixed assets | 22/27 | - | €1,056 | +€1,056 | |
| Furniture and vehicles | 24 | - | €1,056 | +€1,056 | |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €144 | €27,433 | +€27,289 | +18915.2% |
| Amounts receivable within one year | 40/41 | - | €11,232 | +€11,232 | |
| Trade receivables | 40 | - | €11,232 | +€11,232 | |
| Cash at bank and in hand | 54/58 | €144 | €16,181 | +€16,036 | +11115.5% |
| Deferred charges and accrued income | 490/1 | - | €21 | +€21 | |
| Total equity and liabilities | 10/49 | €9,144 | €37,489 | +€28,345 | +310.0% |
| Equity | 10/15 | -€6,769 | €23,656 | +€30,425 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,769 | €21,656 | +€30,425 | |
| Amounts payable | 17/49 | €15,913 | €13,833 | -€2,081 | -13.1% |
| Amounts payable within one year | 42/48 | €15,913 | €13,833 | -€2,081 | -13.1% |
| Trade debts | 44 | €492 | €2,181 | +€1,689 | +343.2% |
| Suppliers | 440/4 | €492 | €2,181 | +€1,689 | +343.2% |
| Taxes, remuneration and social security | 45 | €1,663 | €9,490 | +€7,827 | +470.8% |
| Taxes | 450/3 | €1,663 | €9,490 | +€7,827 | +470.8% |
| Other amounts payable | 47/48 | €13,759 | €2,163 | -€11,596 | -84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18 | +€18 | |
| Other operating charges | 640/8 | - | €620 | +€620 | |
| Gross operating margin | 9900 | -€8,741 | €38,484 | +€47,226 | |
| Operating profit (loss) | 9901 | -€8,741 | €37,847 | +€46,588 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €28 | €72 | +€44 | +157.4% |
| Recurring financial charges | 65 | €28 | €72 | +€44 | +157.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,769 | €37,775 | +€46,545 | |
| Income taxes | 67/77 | - | €6,517 | +€6,517 | |
| Profit (loss) for the period | 9904 | -€8,769 | €31,258 | +€40,028 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,769 | €31,258 | +€40,028 |
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 3 October 2026 via checked.be.