ZIZOU: 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.
ZIZOU
Largest movements
- Cash -€36,412
down €36,412 (-30.4%), from €119,612 to €83,200
mainly Other debts (-€28,000) and Tax, wage and social debts (-€12,008)
- Other debts -€28,000
no longer reported in 2025 (was €28,000)
- Tax, wage and social debts -€12,008
down €12,008 (-86.5%), from €13,888 to €1,880
- Profit (loss) carried forward +€5,048
up €5,048 (+5.0%), from €100,633 to €105,681
- Gross operating margin -€51,837
down €51,837 (-85.8%), from €60,429 to €8,592
- Purchases and services -€37,780
down €37,780 (-24.9%), from €151,769 to €113,989
- Taxes -€24,444
down €24,444 (-89.4%), from €27,329 to €2,885
- Financial charges -€2,318
no longer reported in 2025 (was €2,318)
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 | €169,857 | €134,333 | -€35,524 | -20.9% |
| Current assets | 29/58 | €169,857 | €134,333 | -€35,524 | -20.9% |
| Amounts receivable within one year | 40/41 | €5,245 | €6,133 | +€888 | +16.9% |
| Other amounts receivable | 41 | €5,245 | €6,133 | +€888 | +16.9% |
| Current investments | 50/53 | €45,000 | €45,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €119,612 | €83,200 | -€36,412 | -30.4% |
| Total equity and liabilities | 10/49 | €169,857 | €134,333 | -€35,524 | -20.9% |
| Equity | 10/15 | €127,233 | €132,281 | +€5,048 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,633 | €105,681 | +€5,048 | +5.0% |
| Amounts payable | 17/49 | €42,624 | €2,052 | -€40,572 | -95.2% |
| Amounts payable within one year | 42/48 | €42,624 | €2,052 | -€40,572 | -95.2% |
| Trade debts | 44 | €736 | €172 | -€564 | -76.6% |
| Suppliers | 440/4 | €736 | €172 | -€564 | -76.6% |
| Taxes, remuneration and social security | 45 | €13,888 | €1,880 | -€12,008 | -86.5% |
| Taxes | 450/3 | €13,888 | €1,880 | -€12,008 | -86.5% |
| Other amounts payable | 47/48 | €28,000 | - | -€28,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €151,769 | €113,989 | -€37,780 | -24.9% |
| Other operating charges | 640/8 | €1,692 | €1,318 | -€374 | -22.1% |
| Gross operating margin | 9900 | €60,429 | €8,592 | -€51,837 | -85.8% |
| Operating profit (loss) | 9901 | €58,737 | €7,274 | -€51,463 | -87.6% |
| Financial income | 75/76B | €259 | €659 | +€400 | +155% |
| Recurring financial income | 75 | €259 | €356 | +€97 | +37.6% |
| Non-recurring financial income | 76B | - | €303 | +€303 | |
| Financial charges | 65/66B | €2,318 | - | -€2,318 | |
| Recurring financial charges | 65 | €2,318 | - | -€2,318 | |
| Profit (loss) for the period before taxes | 9903 | €56,677 | €7,933 | -€48,744 | -86.0% |
| Income taxes | 67/77 | €27,329 | €2,885 | -€24,444 | -89.4% |
| Profit (loss) for the period | 9904 | €29,348 | €5,048 | -€24,300 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,348 | €5,048 | -€24,300 | -82.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.