ZITTER: 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.
ZITTER
Largest movements
- Cash +€4,659
up €4,659 (+42.8%), from €10,889 to €15,548
mainly Net result for the year (+€17,470) and Receivables within one year (+€4,465)
- Receivables within one year -€4,465
down €4,465 (-32.0%), from €13,949 to €9,484
of which Trade receivables: -€4,465
- Stocks and contracts +€3,813
up €3,813 (+129%), from €2,960 to €6,773
- Tangible fixed assets -€2,705
down €2,705 (-31.3%), from €8,646 to €5,941
- Reserves +€17,470
up €17,470 (+209%), from €8,364 to €25,834
- Trade debts -€8,477
down €8,477 (-95.0%), from €8,921 to €444
- Debts after one year -€5,378
down €5,378 (-100%), from €5,378 to €0
- Tax, wage and social debts -€2,609
down €2,609 (-47.7%), from €5,473 to €2,864
- Other debts +€603
up €603 (+25.8%), from €2,334 to €2,937
- Gross operating margin +€17,872
up €17,872 (+157%), from €11,372 to €29,244
- Taxes +€6,707
up €6,707 (+441%), from €1,523 to €8,230
- Depreciation +€1,111
up €1,111 (+69.7%), from €1,594 to €2,705
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 | €36,685 | €38,294 | +€1,609 | +4.4% |
| Fixed assets | 21/28 | €8,646 | €5,941 | -€2,705 | -31.3% |
| Tangible fixed assets | 22/27 | €8,646 | €5,941 | -€2,705 | -31.3% |
| Furniture and vehicles | 24 | €8,646 | €5,941 | -€2,705 | -31.3% |
| Current assets | 29/58 | €28,040 | €32,353 | +€4,313 | +15.4% |
| Stocks and contracts in progress | 3 | €2,960 | €6,773 | +€3,813 | +129% |
| Stocks | 30/36 | €2,960 | €6,773 | +€3,813 | +129% |
| Amounts receivable within one year | 40/41 | €13,949 | €9,484 | -€4,465 | -32.0% |
| Trade receivables | 40 | €13,949 | €9,484 | -€4,465 | -32.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,889 | €15,548 | +€4,659 | +42.8% |
| Deferred charges and accrued income | 490/1 | €242 | €548 | +€306 | +126% |
| Total equity and liabilities | 10/49 | €36,685 | €38,294 | +€1,609 | +4.4% |
| Equity | 10/15 | €14,564 | €32,034 | +€17,470 | +120% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,364 | €25,834 | +€17,470 | +209% |
| Distributable reserves | 133 | €8,364 | €25,834 | +€17,470 | +209% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €22,121 | €6,260 | -€15,861 | -71.7% |
| Amounts payable after more than one year | 17 | €5,378 | €0 | -€5,378 | -100% |
| Financial debts | 170/4 | €5,378 | €0 | -€5,378 | -100% |
| Amounts payable within one year | 42/48 | €16,728 | €6,245 | -€10,483 | -62.7% |
| Trade debts | 44 | €8,921 | €444 | -€8,477 | -95.0% |
| Suppliers | 440/4 | €8,921 | €444 | -€8,477 | -95.0% |
| Taxes, remuneration and social security | 45 | €5,473 | €2,864 | -€2,609 | -47.7% |
| Taxes | 450/3 | €5,473 | €2,864 | -€2,609 | -47.7% |
| Other amounts payable | 47/48 | €2,334 | €2,937 | +€603 | +25.8% |
| Accrued charges and deferred income | 492/3 | €15 | €15 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,594 | €2,705 | +€1,111 | +69.7% |
| Other operating charges | 640/8 | €620 | €747 | +€128 | +20.6% |
| Gross operating margin | 9900 | €11,372 | €29,244 | +€17,872 | +157% |
| Operating profit (loss) | 9901 | €9,159 | €25,792 | +€16,633 | +182% |
| Financial income | 75/76B | €63 | €87 | +€24 | +37.4% |
| Recurring financial income | 75 | €63 | €87 | +€24 | +37.4% |
| Financial charges | 65/66B | €144 | €179 | +€36 | +25.0% |
| Recurring financial charges | 65 | €144 | €179 | +€36 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €9,078 | €25,699 | +€16,621 | +183% |
| Income taxes | 67/77 | €1,523 | €8,230 | +€6,707 | +441% |
| Profit (loss) for the period | 9904 | €7,556 | €17,470 | +€9,914 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €7,556 | €17,470 | +€9,914 | +131% |
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.