Zizotec: 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.
Zizotec
Largest movements
- Tangible fixed assets -€13,228
down €13,228 (-34.4%), from €38,436 to €25,208
of which Furniture and vehicles: -€12,590
- Receivables within one year -€6,135
down €6,135 (-27.1%), from €22,663 to €16,529
of which Trade receivables: -€4,505
- Cash -€2,782
down €2,782 (-1.9%), from €148,922 to €146,140
mainly Contributions, distributions and other (-€90,833) and Other debts (-€6,272)
- Profit (loss) carried forward -€11,860
down €11,860 (-13.6%), from €86,999 to €75,139
- Other debts -€6,272
down €6,272 (-6.4%), from €98,193 to €91,921
- Trade debts -€3,695
down €3,695 (-61.6%), from €6,000 to €2,304
- Accrued charges and deferred income -€3,231
down €3,231 (-84.6%), from €3,821 to €590
- Tax, wage and social debts +€2,362
up €2,362 (+83.2%), from €2,838 to €5,200
of which Remuneration and social security: +€4,000
- Gross operating margin +€26,164
up €26,164 (+27.1%), from €96,638 to €122,802
- Taxes +€7,367
up €7,367 (+35.3%), from €20,867 to €28,234
- Financial charges -€4,608
down €4,608 (-96.9%), from €4,756 to €148
- Financial income -€1,690
no longer reported in 2025 (was €1,690)
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 | €211,525 | €188,829 | -€22,696 | -10.7% |
| Fixed assets | 21/28 | €38,436 | €25,208 | -€13,228 | -34.4% |
| Tangible fixed assets | 22/27 | €38,436 | €25,208 | -€13,228 | -34.4% |
| Furniture and vehicles | 24 | €36,635 | €24,045 | -€12,590 | -34.4% |
| Other tangible fixed assets | 26 | €1,801 | €1,163 | -€638 | -35.4% |
| Current assets | 29/58 | €173,089 | €163,621 | -€9,468 | -5.5% |
| Amounts receivable within one year | 40/41 | €22,663 | €16,529 | -€6,135 | -27.1% |
| Trade receivables | 40 | €19,249 | €14,744 | -€4,505 | -23.4% |
| Other amounts receivable | 41 | €3,414 | €1,785 | -€1,630 | -47.7% |
| Cash at bank and in hand | 54/58 | €148,922 | €146,140 | -€2,782 | -1.9% |
| Deferred charges and accrued income | 490/1 | €1,504 | €953 | -€551 | -36.6% |
| Total equity and liabilities | 10/49 | €211,525 | €188,829 | -€22,696 | -10.7% |
| Equity | 10/15 | €100,674 | €88,814 | -€11,860 | -11.8% |
| Contributions | 10/11 | €12,430 | €12,430 | = | 0.0% |
| Reserves | 13 | €1,245 | €1,245 | = | 0.0% |
| Distributable reserves | 133 | €1,245 | €1,245 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,999 | €75,139 | -€11,860 | -13.6% |
| Amounts payable | 17/49 | €110,851 | €100,015 | -€10,836 | -9.8% |
| Amounts payable within one year | 42/48 | €107,030 | €99,425 | -€7,605 | -7.1% |
| Trade debts | 44 | €6,000 | €2,304 | -€3,695 | -61.6% |
| Suppliers | 440/4 | €6,000 | €2,304 | -€3,695 | -61.6% |
| Taxes, remuneration and social security | 45 | €2,838 | €5,200 | +€2,362 | +83.2% |
| Taxes | 450/3 | €1,638 | - | -€1,638 | |
| Remuneration and social security | 454/9 | €1,200 | €5,200 | +€4,000 | +333% |
| Other amounts payable | 47/48 | €98,193 | €91,921 | -€6,272 | -6.4% |
| Accrued charges and deferred income | 492/3 | €3,821 | €590 | -€3,231 | -84.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,677 | €13,228 | +€551 | +4.3% |
| Other operating charges | 640/8 | €1,105 | €2,219 | +€1,114 | +101% |
| Gross operating margin | 9900 | €96,638 | €122,802 | +€26,164 | +27.1% |
| Operating profit (loss) | 9901 | €82,857 | €107,355 | +€24,498 | +29.6% |
| Financial income | 75/76B | €1,690 | - | -€1,690 | |
| Recurring financial income | 75 | €1,690 | - | -€1,690 | |
| Financial charges | 65/66B | €4,756 | €148 | -€4,608 | -96.9% |
| Recurring financial charges | 65 | €4,756 | €148 | -€4,608 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €79,790 | €107,207 | +€27,417 | +34.4% |
| Income taxes | 67/77 | €20,867 | €28,234 | +€7,367 | +35.3% |
| Profit (loss) for the period | 9904 | €58,923 | €78,973 | +€20,050 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,923 | €78,973 | +€20,050 | +34.0% |
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 27 October 2026 via checked.be.