ZMS GROUPE: 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.
ZMS GROUPE
Largest movements
- Cash +€6,018
up €6,018 (+45.4%), from €13,266 to €19,284
mainly Net result for the year (+€7,865) and Trade debts (+€578)
- Receivables within one year +€2,510
up €2,510 (+16.1%), from €15,549 to €18,059
of which Trade receivables: +€2,284
- Profit (loss) carried forward +€7,865
up €7,865, from -€4,469 to €3,395
- Trade debts +€578
up €578 (+344%), from €168 to €746
- Turnover +€11,076
up €11,076 (+60.2%), from €18,413 to €29,489
- Gross operating margin +€5,920
up €5,920 (+61.5%), from €9,624 to €15,544
- Purchases and services +€2,806
up €2,806 (+25.2%), from €11,139 to €13,945
- Staff costs -€970
down €970 (-11.3%), from €8,556 to €7,586
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 | €28,815 | €37,343 | +€8,528 | +29.6% |
| Current assets | 29/58 | €28,815 | €37,343 | +€8,528 | +29.6% |
| Amounts receivable within one year | 40/41 | €15,549 | €18,059 | +€2,510 | +16.1% |
| Trade receivables | 40 | €15,549 | €17,833 | +€2,284 | +14.7% |
| Other amounts receivable | 41 | - | €226 | +€226 | |
| Cash at bank and in hand | 54/58 | €13,266 | €19,284 | +€6,018 | +45.4% |
| Total equity and liabilities | 10/49 | €28,815 | €37,343 | +€8,528 | +29.6% |
| Equity | 10/15 | €14,131 | €21,995 | +€7,865 | +55.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,469 | €3,395 | +€7,865 | |
| Amounts payable | 17/49 | €14,684 | €15,348 | +€663 | +4.5% |
| Amounts payable within one year | 42/48 | €14,684 | €15,348 | +€663 | +4.5% |
| Trade debts | 44 | €168 | €746 | +€578 | +344% |
| Suppliers | 440/4 | €168 | €746 | +€578 | +344% |
| Taxes, remuneration and social security | 45 | €3,665 | €3,751 | +€86 | +2.3% |
| Taxes | 450/3 | €858 | - | -€858 | |
| Remuneration and social security | 454/9 | €2,807 | €3,751 | +€944 | +33.6% |
| Other amounts payable | 47/48 | €10,852 | €10,852 | = | 0.0% |
| Turnover | 70 | €18,413 | €29,489 | +€11,076 | +60.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,139 | €13,945 | +€2,806 | +25.2% |
| Remuneration, social security and pensions | 62 | €8,556 | €7,586 | -€970 | -11.3% |
| Gross operating margin | 9900 | €9,624 | €15,544 | +€5,920 | +61.5% |
| Operating profit (loss) | 9901 | €1,068 | €7,958 | +€6,890 | +645% |
| Financial charges | 65/66B | €182 | €93 | -€89 | -48.7% |
| Recurring financial charges | 65 | €182 | €93 | -€89 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €886 | €7,865 | +€6,978 | +787% |
| Profit (loss) for the period | 9904 | €886 | €7,865 | +€6,978 | +787% |
| Profit (loss) for the period to be appropriated | 9905 | €886 | €7,865 | +€6,978 | +787% |
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.