ZITOUN: 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.
ZITOUN
Largest movements
- Tangible fixed assets -€17,964
down €17,964 (-5.2%), from €347,388 to €329,424
of which Land and buildings: -€13,882
- Other debts -€18,000
down €18,000 (-12.5%), from €143,630 to €125,630
- Profit (loss) carried forward +€4,969
up €4,969 (+7.3%), from €68,235 to €73,204
- Gross operating margin +€2,760
up €2,760 (+10.3%), from €26,784 to €29,544
- Financial charges -€2,400
down €2,400 (-89.2%), from €2,691 to €291
- Depreciation +€1,819
up €1,819 (+11.3%), from €16,145 to €17,964
- Taxes +€442
new in 2025: €442
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 | €375,229 | €359,084 | -€16,145 | -4.3% |
| Fixed assets | 21/28 | €347,388 | €329,424 | -€17,964 | -5.2% |
| Tangible fixed assets | 22/27 | €347,388 | €329,424 | -€17,964 | -5.2% |
| Land and buildings | 22 | €329,352 | €315,470 | -€13,882 | -4.2% |
| Furniture and vehicles | 24 | €18,036 | €13,954 | -€4,082 | -22.6% |
| Current assets | 29/58 | €27,841 | €29,660 | +€1,819 | +6.5% |
| Cash at bank and in hand | 54/58 | €27,687 | €29,660 | +€1,974 | +7.1% |
| Deferred charges and accrued income | 490/1 | €154 | - | -€154 | |
| Total equity and liabilities | 10/49 | €375,229 | €359,084 | -€16,145 | -4.3% |
| Equity | 10/15 | €136,435 | €141,404 | +€4,969 | +3.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,235 | €73,204 | +€4,969 | +7.3% |
| Amounts payable | 17/49 | €238,794 | €217,680 | -€21,114 | -8.8% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €146,744 | €125,630 | -€21,114 | -14.4% |
| Trade debts | 44 | €3,114 | - | -€3,114 | |
| Suppliers | 440/4 | €3,114 | - | -€3,114 | |
| Other amounts payable | 47/48 | €143,630 | €125,630 | -€18,000 | -12.5% |
| Accrued charges and deferred income | 492/3 | €32,050 | €32,050 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,145 | €17,964 | +€1,819 | +11.3% |
| Other operating charges | 640/8 | €5,699 | €5,878 | +€179 | +3.1% |
| Gross operating margin | 9900 | €26,784 | €29,544 | +€2,760 | +10.3% |
| Operating profit (loss) | 9901 | €4,940 | €5,702 | +€761 | +15.4% |
| Financial charges | 65/66B | €2,691 | €291 | -€2,400 | -89.2% |
| Recurring financial charges | 65 | €2,691 | €291 | -€2,400 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €2,249 | €5,411 | +€3,162 | +141% |
| Income taxes | 67/77 | - | €442 | +€442 | |
| Profit (loss) for the period | 9904 | €2,249 | €4,969 | +€2,720 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €2,249 | €4,969 | +€2,720 | +121% |
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 15 October 2026 via checked.be.