Zivota: 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.
Zivota
Largest movements
- Receivables within one year -€8,292
down €8,292 (-43.0%), from €19,269 to €10,977
of which Trade receivables: -€8,255
- Cash +€8,093
up €8,093 (+8,841%), from €92 to €8,184
mainly Other debts (+€14,605) and Net result for the year (+€13,073)
- Tangible fixed assets -€6,314
down €6,314 (-1.5%), from €430,220 to €423,906
of which Land and buildings: -€11,499
- Debts after one year -€28,678
down €28,678 (-14.6%), from €196,548 to €167,870
- Other debts +€14,605
up €14,605 (+8.0%), from €181,520 to €196,125
- Profit (loss) carried forward +€13,073
up €13,073 (+66.9%), from -€19,527 to -€6,454
- Tax, wage and social debts -€8,762
down €8,762 (-49.8%), from €17,608 to €8,845
of which Taxes: -€5,129
- Gross operating margin +€25,112
up €25,112 (+353%), from €7,113 to €32,225
- Depreciation +€3,723
up €3,723 (+46.9%), from €7,939 to €11,662
- Financial charges +€346
up €346 (+7.1%), from €4,897 to €5,242
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 | €451,413 | €445,129 | -€6,283 | -1.4% |
| Fixed assets | 21/28 | €430,220 | €423,906 | -€6,314 | -1.5% |
| Tangible fixed assets | 22/27 | €430,220 | €423,906 | -€6,314 | -1.5% |
| Land and buildings | 22 | €430,220 | €418,721 | -€11,499 | -2.7% |
| Plant, machinery and equipment | 23 | - | €2,069 | +€2,069 | |
| Furniture and vehicles | 24 | - | €3,115 | +€3,115 | |
| Current assets | 29/58 | €21,192 | €21,224 | +€31 | +0.1% |
| Amounts receivable within one year | 40/41 | €19,269 | €10,977 | -€8,292 | -43.0% |
| Trade receivables | 40 | €14,397 | €6,142 | -€8,255 | -57.3% |
| Other amounts receivable | 41 | €4,872 | €4,835 | -€37 | -0.8% |
| Cash at bank and in hand | 54/58 | €92 | €8,184 | +€8,093 | +8,841% |
| Deferred charges and accrued income | 490/1 | €1,832 | €2,062 | +€230 | +12.6% |
| Total equity and liabilities | 10/49 | €451,413 | €445,129 | -€6,283 | -1.4% |
| Equity | 10/15 | €23,759 | €36,832 | +€13,073 | +55.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,086 | €37,086 | = | 0.0% |
| Distributable reserves | 133 | €37,086 | €37,086 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,527 | -€6,454 | +€13,073 | +66.9% |
| Amounts payable | 17/49 | €427,653 | €408,297 | -€19,356 | -4.5% |
| Amounts payable after more than one year | 17 | €196,548 | €167,870 | -€28,678 | -14.6% |
| Financial debts | 170/4 | €196,548 | €167,870 | -€28,678 | -14.6% |
| Amounts payable within one year | 42/48 | €231,039 | €240,360 | +€9,321 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €28,137 | €28,678 | +€541 | +1.9% |
| Financial debts | 43 | €2,917 | €2,917 | = | 0.0% |
| Credit institutions | 430/8 | €2,917 | €2,917 | = | 0.0% |
| Trade debts | 44 | €858 | €3,796 | +€2,937 | +342% |
| Suppliers | 440/4 | €858 | €3,796 | +€2,937 | +342% |
| Taxes, remuneration and social security | 45 | €17,608 | €8,845 | -€8,762 | -49.8% |
| Taxes | 450/3 | €9,679 | €4,550 | -€5,129 | -53.0% |
| Remuneration and social security | 454/9 | €7,929 | €4,295 | -€3,634 | -45.8% |
| Other amounts payable | 47/48 | €181,520 | €196,125 | +€14,605 | +8.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,939 | €11,662 | +€3,723 | +46.9% |
| Other operating charges | 640/8 | €2,226 | €2,083 | -€143 | -6.4% |
| Gross operating margin | 9900 | €7,113 | €32,225 | +€25,112 | +353% |
| Operating profit (loss) | 9901 | -€3,052 | €18,480 | +€21,532 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €4,897 | €5,242 | +€346 | +7.1% |
| Recurring financial charges | 65 | €4,897 | €5,242 | +€346 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,948 | €13,238 | +€21,186 | |
| Income taxes | 67/77 | €128 | €165 | +€37 | +28.9% |
| Profit (loss) for the period | 9904 | -€8,076 | €13,073 | +€21,149 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,076 | €13,073 | +€21,149 |
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 29 October 2026 via checked.be.