ZM-CHIP: 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.
ZM-CHIP
Largest movements
- Cash -€7,702
down €7,702 (-64.3%), from €11,970 to €4,268
mainly Trade debts (-€2,683) and Tax, wage and social debts (-€1,825)
- Stocks and contracts +€1,000
up €1,000 (+46.5%), from €2,150 to €3,150
- Receivables within one year -€247
down €247 (-58.3%), from €424 to €177
- Trade debts -€2,683
down €2,683 (-98.4%), from €2,725 to €42
- Tax, wage and social debts -€1,825
down €1,825 (-63.1%), from €2,892 to €1,066
- Profit (loss) carried forward -€1,432
down €1,432 (-18.1%), from €7,923 to €6,491
- Other debts -€1,088
no longer reported in 2025 (was €1,088)
- Gross operating margin -€6,460
down €6,460 (-90.1%), from €7,168 to €708
- Taxes -€919
down €919 (-93.6%), from €981 to €62
- Staff costs -€896
no longer reported in 2025 (was €896)
- Depreciation +€434
up €434 (+40.0%), from €1,085 to €1,519
- Other operating charges +€273
up €273 (+111.9%), from €244 to €517
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 | €15,628 | €8,600 | -€7,028 | -45.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,085 | €1,005 | -€79 | -7.3% |
| Tangible fixed assets | 22/27 | €1,085 | €1,005 | -€79 | -7.3% |
| Plant, machinery and equipment | 23 | €1,085 | €1,005 | -€79 | -7.3% |
| Current assets | 29/58 | €14,543 | €7,595 | -€6,949 | -47.8% |
| Stocks and contracts in progress | 3 | €2,150 | €3,150 | +€1,000 | +46.5% |
| Stocks | 30/36 | €2,150 | €3,150 | +€1,000 | +46.5% |
| Amounts receivable within one year | 40/41 | €424 | €177 | -€247 | -58.3% |
| Trade receivables | 40 | €424 | €177 | -€247 | -58.3% |
| Cash at bank and in hand | 54/58 | €11,970 | €4,268 | -€7,702 | -64.3% |
| Total equity and liabilities | 10/49 | €15,628 | €8,600 | -€7,028 | -45.0% |
| Equity | 10/15 | €8,923 | €7,491 | -€1,432 | -16.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,923 | €6,491 | -€1,432 | -18.1% |
| Amounts payable | 17/49 | €6,704 | €1,109 | -€5,596 | -83.5% |
| Amounts payable within one year | 42/48 | €6,704 | €1,109 | -€5,596 | -83.5% |
| Trade debts | 44 | €2,725 | €42 | -€2,683 | -98.4% |
| Suppliers | 440/4 | €2,725 | €42 | -€2,683 | -98.4% |
| Taxes, remuneration and social security | 45 | €2,892 | €1,066 | -€1,825 | -63.1% |
| Taxes | 450/3 | €2,892 | €1,066 | -€1,825 | -63.1% |
| Other amounts payable | 47/48 | €1,088 | - | -€1,088 | |
| Remuneration, social security and pensions | 62 | €896 | - | -€896 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,085 | €1,519 | +€434 | +40.0% |
| Other operating charges | 640/8 | €244 | €517 | +€273 | +111.9% |
| Gross operating margin | 9900 | €7,168 | €708 | -€6,460 | -90.1% |
| Operating profit (loss) | 9901 | €4,944 | -€1,328 | -€6,272 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €37 | €44 | +€6 | +17.5% |
| Recurring financial charges | 65 | €37 | €44 | +€6 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €4,907 | -€1,370 | -€6,276 | |
| Income taxes | 67/77 | €981 | €62 | -€919 | -93.6% |
| Profit (loss) for the period | 9904 | €3,925 | -€1,432 | -€5,357 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,925 | -€1,432 | -€5,357 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.