Ziva: 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.
Ziva
Largest movements
- Receivables within one year +€18,630
up €18,630 (+1581.1%), from €1,178 to €19,808
of which Trade receivables: +€18,630
- Cash -€5,767
down €5,767 (-22.4%), from €25,766 to €19,999
mainly Receivables within one year (-€18,630) and Other debts (-€1,837)
- Tangible fixed assets -€2,282
down €2,282 (-18.2%), from €12,567 to €10,285
of which Furniture and vehicles: -€1,544
- Deferred charges and accrued income -€2,000
down €2,000 (-10.0%), from €20,000 to €18,000
- Trade debts +€8,394
up €8,394 (+30.6%), from €27,399 to €35,792
- Other debts -€1,837
down €1,837 (-99.4%), from €1,847 to €10
- Tax, wage and social debts +€1,293
up €1,293 (+40.6%), from €3,186 to €4,479
- Profit (loss) carried forward +€731
up €731 (+17.9%), from €4,079 to €4,810
- Taxes +€3,544
up €3,544 (+582.2%), from €609 to €4,153
- Gross operating margin +€1,216
up €1,216 (+15.7%), from €7,749 to €8,965
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 | €59,511 | €68,092 | +€8,581 | +14.4% |
| Fixed assets | 21/28 | €12,567 | €10,285 | -€2,282 | -18.2% |
| Tangible fixed assets | 22/27 | €12,567 | €10,285 | -€2,282 | -18.2% |
| Plant, machinery and equipment | 23 | €801 | €132 | -€669 | -83.6% |
| Furniture and vehicles | 24 | €11,408 | €9,865 | -€1,544 | -13.5% |
| Other tangible fixed assets | 26 | €357 | €288 | -€69 | -19.3% |
| Current assets | 29/58 | €46,945 | €57,807 | +€10,862 | +23.1% |
| Amounts receivable within one year | 40/41 | €1,178 | €19,808 | +€18,630 | +1581.1% |
| Trade receivables | 40 | €1,178 | €19,808 | +€18,630 | +1581.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €25,766 | €19,999 | -€5,767 | -22.4% |
| Deferred charges and accrued income | 490/1 | €20,000 | €18,000 | -€2,000 | -10.0% |
| Total equity and liabilities | 10/49 | €59,511 | €68,092 | +€8,581 | +14.4% |
| Equity | 10/15 | €27,079 | €27,810 | +€731 | +2.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,079 | €4,810 | +€731 | +17.9% |
| Amounts payable | 17/49 | €32,432 | €40,282 | +€7,850 | +24.2% |
| Amounts payable within one year | 42/48 | €32,432 | €40,282 | +€7,850 | +24.2% |
| Trade debts | 44 | €27,399 | €35,792 | +€8,394 | +30.6% |
| Suppliers | 440/4 | €27,399 | €35,792 | +€8,394 | +30.6% |
| Taxes, remuneration and social security | 45 | €3,186 | €4,479 | +€1,293 | +40.6% |
| Taxes | 450/3 | €3,186 | €4,479 | +€1,293 | +40.6% |
| Other amounts payable | 47/48 | €1,847 | €10 | -€1,837 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,876 | €2,820 | -€56 | -1.9% |
| Other operating charges | 640/8 | €1,138 | €1,165 | +€26 | +2.3% |
| Gross operating margin | 9900 | €7,749 | €8,965 | +€1,216 | +15.7% |
| Operating profit (loss) | 9901 | €3,735 | €4,981 | +€1,246 | +33.4% |
| Financial charges | 65/66B | €83 | €97 | +€14 | +17.1% |
| Recurring financial charges | 65 | €83 | €97 | +€14 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €3,652 | €4,884 | +€1,232 | +33.7% |
| Income taxes | 67/77 | €609 | €4,153 | +€3,544 | +582.2% |
| Profit (loss) for the period | 9904 | €3,044 | €731 | -€2,313 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,044 | €731 | -€2,313 | -76.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.