ZISSOU: 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.
ZISSOU
Largest movements
- Cash -€13,579
down €13,579 (-93.3%), from €14,551 to €972
mainly Net result for the year (-€18,178) and Tax, wage and social debts (-€1,942)
- Receivables within one year -€1,167
down €1,167 (-84.0%), from €1,390 to €222
of which Trade receivables: -€1,155
- Tangible fixed assets -€953
down €953 (-64.3%), from €1,481 to €528
- Deferred charges and accrued income +€286
up €286 (+133%), from €216 to €502
- Profit (loss) carried forward -€18,178
down €18,178 (-212%), from -€8,577 to -€26,755
- Other debts +€4,942
up €4,942 (+230%), from €2,150 to €7,092
- Tax, wage and social debts -€1,942
down €1,942 (-95.7%), from €2,030 to €88
- Gross operating margin -€1,179
down €1,179 (-7.8%), from -€15,132 to -€16,310
- Depreciation -€183
down €183 (-16.1%), from €1,136 to €953
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.
Derived cash bridge
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 | €17,638 | €2,225 | -€15,413 | -87.4% |
| Fixed assets | 21/28 | €1,481 | €528 | -€953 | -64.3% |
| Tangible fixed assets | 22/27 | €1,481 | €528 | -€953 | -64.3% |
| Furniture and vehicles | 24 | €1,481 | €528 | -€953 | -64.3% |
| Current assets | 29/58 | €16,157 | €1,697 | -€14,460 | -89.5% |
| Amounts receivable within one year | 40/41 | €1,390 | €222 | -€1,167 | -84.0% |
| Trade receivables | 40 | €1,377 | €222 | -€1,155 | -83.8% |
| Other amounts receivable | 41 | €13 | €0 | -€13 | -100% |
| Cash at bank and in hand | 54/58 | €14,551 | €972 | -€13,579 | -93.3% |
| Deferred charges and accrued income | 490/1 | €216 | €502 | +€286 | +133% |
| Total equity and liabilities | 10/49 | €17,638 | €2,225 | -€15,413 | -87.4% |
| Equity | 10/15 | €12,531 | -€5,648 | -€18,178 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,108 | €19,108 | = | 0.0% |
| Distributable reserves | 133 | €19,108 | €19,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,577 | -€26,755 | -€18,178 | -212% |
| Amounts payable | 17/49 | €5,107 | €7,872 | +€2,765 | +54.1% |
| Amounts payable within one year | 42/48 | €5,107 | €7,872 | +€2,765 | +54.1% |
| Financial debts | 43 | €377 | €237 | -€140 | -37.2% |
| Credit institutions | 430/8 | €377 | €237 | -€140 | -37.2% |
| Trade debts | 44 | €550 | €455 | -€95 | -17.2% |
| Suppliers | 440/4 | €550 | €455 | -€95 | -17.2% |
| Taxes, remuneration and social security | 45 | €2,030 | €88 | -€1,942 | -95.7% |
| Taxes | 450/3 | €2,030 | €88 | -€1,942 | -95.7% |
| Other amounts payable | 47/48 | €2,150 | €7,092 | +€4,942 | +230% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,136 | €953 | -€183 | -16.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€15,132 | -€16,310 | -€1,179 | -7.8% |
| Operating profit (loss) | 9901 | -€16,773 | -€17,783 | -€1,010 | -6.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €378 | €395 | +€17 | +4.6% |
| Recurring financial charges | 65 | €378 | €395 | +€17 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,151 | -€18,178 | -€1,028 | -6.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€17,151 | -€18,178 | -€1,028 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,151 | -€18,178 | -€1,028 | -6.0% |
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 23 October 2026 via checked.be.