ZISTOIRES: 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.
ZISTOIRES
Largest movements
- Cash -€29,236
down €29,236 (-96.8%), from €30,215 to €979
mainly Trade debts (-€14,048) and Net result for the year (-€13,002)
- Receivables within one year -€1,589
down €1,589 (-16.5%), from €9,621 to €8,032
of which Other amounts receivable: -€1,268
- Tangible fixed assets -€830
down €830 (-28.5%), from €2,913 to €2,083
of which Plant, machinery and equipment: -€1,152
- Financial fixed assets -€454
down €454 (-65.8%), from €690 to €236
- Trade debts -€14,048
down €14,048 (-98.1%), from €14,319 to €271
- Profit (loss) carried forward -€13,002
down €13,002 (-335.9%), from -€3,871 to -€16,873
- Tax, wage and social debts -€5,335
down €5,335 (-99.7%), from €5,350 to €15
of which Remuneration and social security: -€5,000
- Depreciation -€3,151
down €3,151 (-59.3%), from €5,311 to €2,160
- Staff costs +€2,648
new in 2025: €2,648
- Gross operating margin -€1,226
down €1,226 (-18.5%), from -€6,613 to -€7,839
- Purchases and services +€811
up €811 (+1.9%), from €42,556 to €43,367
- Turnover -€415
down €415 (-1.2%), from €35,943 to €35,528
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 | €43,493 | €11,384 | -€32,109 | -73.8% |
| Fixed assets | 21/28 | €3,603 | €2,319 | -€1,284 | -35.6% |
| Tangible fixed assets | 22/27 | €2,913 | €2,083 | -€830 | -28.5% |
| Plant, machinery and equipment | 23 | €2,232 | €1,080 | -€1,152 | -51.6% |
| Furniture and vehicles | 24 | €681 | €1,003 | +€322 | +47.3% |
| Financial fixed assets | 28 | €690 | €236 | -€454 | -65.8% |
| Current assets | 29/58 | €39,890 | €9,065 | -€30,825 | -77.3% |
| Amounts receivable within one year | 40/41 | €9,621 | €8,032 | -€1,589 | -16.5% |
| Trade receivables | 40 | €8,353 | €8,032 | -€321 | -3.8% |
| Other amounts receivable | 41 | €1,268 | - | -€1,268 | |
| Current investments | 50/53 | €54 | €54 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,215 | €979 | -€29,236 | -96.8% |
| Total equity and liabilities | 10/49 | €43,493 | €11,384 | -€32,109 | -73.8% |
| Equity | 10/15 | €16,589 | €3,587 | -€13,002 | -78.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,871 | -€16,873 | -€13,002 | -335.9% |
| Amounts payable | 17/49 | €26,904 | €7,797 | -€19,107 | -71.0% |
| Amounts payable within one year | 42/48 | €26,904 | €7,797 | -€19,107 | -71.0% |
| Trade debts | 44 | €14,319 | €271 | -€14,048 | -98.1% |
| Suppliers | 440/4 | €14,319 | €271 | -€14,048 | -98.1% |
| Taxes, remuneration and social security | 45 | €5,350 | €15 | -€5,335 | -99.7% |
| Taxes | 450/3 | €350 | €15 | -€335 | -95.7% |
| Remuneration and social security | 454/9 | €5,000 | - | -€5,000 | |
| Other amounts payable | 47/48 | €7,235 | €7,511 | +€276 | +3.8% |
| Turnover | 70 | €35,943 | €35,528 | -€415 | -1.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €42,556 | €43,367 | +€811 | +1.9% |
| Remuneration, social security and pensions | 62 | - | €2,648 | +€2,648 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,311 | €2,160 | -€3,151 | -59.3% |
| Other operating charges | 640/8 | €311 | €220 | -€91 | -29.3% |
| Gross operating margin | 9900 | -€6,613 | -€7,839 | -€1,226 | -18.5% |
| Operating profit (loss) | 9901 | -€12,235 | -€12,867 | -€632 | -5.2% |
| Financial charges | 65/66B | €194 | €135 | -€59 | -30.4% |
| Recurring financial charges | 65 | €194 | €135 | -€59 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,429 | -€13,002 | -€573 | -4.6% |
| Profit (loss) for the period | 9904 | -€12,429 | -€13,002 | -€573 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,429 | -€13,002 | -€573 | -4.6% |
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 8 October 2026 via checked.be.