ZITTA: 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.
ZITTA
Largest movements
- Cash -€31,763
down €31,763 (-59.3%), from €53,531 to €21,768
mainly Net result for the year (-€37,310) and Receivables within one year (-€17,516)
- Receivables within one year +€17,516
up €17,516 (+98.7%), from €17,739 to €35,255
of which Other amounts receivable: +€17,816
- Tangible fixed assets -€10,335
down €10,335 (-22.6%), from €45,700 to €35,365
of which Other tangible fixed assets: -€6,160
- Profit (loss) carried forward -€37,310
down €37,310 (-64.6%), from €57,750 to €20,440
- Trade debts +€10,487
up €10,487 (+66.1%), from €15,859 to €26,346
- Tax, wage and social debts +€2,912
up €2,912 (+20.3%), from €14,347 to €17,259
of which Remuneration and social security: +€3,347
- Gross operating margin -€136,992
down €136,992 (-90.7%), from €151,090 to €14,099
- Staff costs -€27,953
down €27,953 (-79.9%), from €34,977 to €7,024
- Taxes +€12,571
up €12,571 (+363%), from €3,460 to €16,031
- Other operating charges +€11,112
up €11,112 (+667%), from €1,665 to €12,777
- Depreciation +€1,684
up €1,684 (+15.6%), from €10,800 to €12,484
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 | €134,638 | €110,727 | -€23,911 | -17.8% |
| Fixed assets | 21/28 | €54,700 | €44,365 | -€10,335 | -18.9% |
| Tangible fixed assets | 22/27 | €45,700 | €35,365 | -€10,335 | -22.6% |
| Plant, machinery and equipment | 23 | €3,707 | €3,851 | +€143 | +3.9% |
| Furniture and vehicles | 24 | €14,432 | €10,475 | -€3,958 | -27.4% |
| Leasing and similar rights | 25 | €1,531 | €1,171 | -€360 | -23.5% |
| Other tangible fixed assets | 26 | €26,030 | €19,869 | -€6,160 | -23.7% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €79,938 | €66,362 | -€13,576 | -17.0% |
| Stocks and contracts in progress | 3 | €7,500 | €7,500 | = | 0.0% |
| Stocks | 30/36 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,739 | €35,255 | +€17,516 | +98.7% |
| Trade receivables | 40 | €300 | - | -€300 | |
| Other amounts receivable | 41 | €17,439 | €35,255 | +€17,816 | +102% |
| Cash at bank and in hand | 54/58 | €53,531 | €21,768 | -€31,763 | -59.3% |
| Deferred charges and accrued income | 490/1 | €1,168 | €1,839 | +€671 | +57.5% |
| Total equity and liabilities | 10/49 | €134,638 | €110,727 | -€23,911 | -17.8% |
| Equity | 10/15 | €104,432 | €67,122 | -€37,310 | -35.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,082 | €28,082 | = | 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% |
| Distributable reserves | 133 | €26,222 | €26,222 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,750 | €20,440 | -€37,310 | -64.6% |
| Amounts payable | 17/49 | €30,206 | €43,606 | +€13,399 | +44.4% |
| Amounts payable within one year | 42/48 | €30,206 | €43,606 | +€13,399 | +44.4% |
| Trade debts | 44 | €15,859 | €26,346 | +€10,487 | +66.1% |
| Suppliers | 440/4 | €15,859 | €26,346 | +€10,487 | +66.1% |
| Taxes, remuneration and social security | 45 | €14,347 | €17,259 | +€2,912 | +20.3% |
| Taxes | 450/3 | €14,093 | €13,658 | -€435 | -3.1% |
| Remuneration and social security | 454/9 | €254 | €3,601 | +€3,347 | +1,316% |
| Non-recurring operating income | 76A | €54,159 | - | -€54,159 | |
| Remuneration, social security and pensions | 62 | €34,977 | €7,024 | -€27,953 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,800 | €12,484 | +€1,684 | +15.6% |
| Other operating charges | 640/8 | €1,665 | €12,777 | +€11,112 | +667% |
| Non-recurring operating charges | 66A | - | €84 | +€84 | |
| Gross operating margin | 9900 | €151,090 | €14,099 | -€136,992 | -90.7% |
| Operating profit (loss) | 9901 | €103,649 | -€18,269 | -€121,918 | |
| Financial income | 75/76B | €331 | €1,750 | +€1,419 | +429% |
| Recurring financial income | 75 | €331 | €1,750 | +€1,419 | +429% |
| Financial charges | 65/66B | €4,150 | €4,760 | +€611 | +14.7% |
| Recurring financial charges | 65 | €4,150 | €4,760 | +€611 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €99,830 | -€21,279 | -€121,109 | |
| Income taxes | 67/77 | €3,460 | €16,031 | +€12,571 | +363% |
| Profit (loss) for the period | 9904 | €96,370 | -€37,310 | -€133,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,370 | -€37,310 | -€133,680 |
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 13 October 2026 via checked.be.