ZO MOOI: 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.
ZO MOOI
Largest movements
- Cash +€5,943
up €5,943 (+11.7%), from €50,960 to €56,903
mainly Depreciation (+€5,780) and Other debts (+€3,474)
- Tangible fixed assets -€5,780
down €5,780 (-65.6%), from €8,805 to €3,025
of which Furniture and vehicles: -€5,296
- Receivables within one year -€2,536
down €2,536 (-28.6%), from €8,884 to €6,347
of which Trade receivables: -€2,536
- Deferred charges and accrued income +€731
up €731 (+131%), from €559 to €1,290
- Profit (loss) carried forward -€6,972
down €6,972 (-37.0%), from €18,855 to €11,884
- Other debts +€3,474
up €3,474 (+259%), from €1,343 to €4,817
- Contributions -€1,855
down €1,855 (-9.1%), from €20,405 to €18,550
- Reserves +€1,855
up €1,855 (+6.9%), from €26,901 to €28,756
- Trade debts +€753
up €753 (+83.0%), from €908 to €1,661
- Gross operating margin -€6,449
down €6,449, from €6,116 to -€333
- Taxes -€434
down €434 (-100%), from €434 to €0
- Depreciation +€306
up €306 (+5.6%), from €5,475 to €5,780
- Other operating charges +€119
up €119 (+17.8%), from €667 to €785
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 | €69,213 | €67,570 | -€1,643 | -2.4% |
| Fixed assets | 21/28 | €8,810 | €3,030 | -€5,780 | -65.6% |
| Tangible fixed assets | 22/27 | €8,805 | €3,025 | -€5,780 | -65.6% |
| Plant, machinery and equipment | 23 | €1,275 | €790 | -€485 | -38.0% |
| Furniture and vehicles | 24 | €7,530 | €2,234 | -€5,296 | -70.3% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €60,403 | €64,540 | +€4,137 | +6.8% |
| Amounts receivable within one year | 40/41 | €8,884 | €6,347 | -€2,536 | -28.6% |
| Trade receivables | 40 | €6,318 | €3,781 | -€2,536 | -40.1% |
| Other amounts receivable | 41 | €2,566 | €2,566 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,960 | €56,903 | +€5,943 | +11.7% |
| Deferred charges and accrued income | 490/1 | €559 | €1,290 | +€731 | +131% |
| Total equity and liabilities | 10/49 | €69,213 | €67,570 | -€1,643 | -2.4% |
| Equity | 10/15 | €66,161 | €59,189 | -€6,972 | -10.5% |
| Contributions | 10/11 | €20,405 | €18,550 | -€1,855 | -9.1% |
| Reserves | 13 | €26,901 | €28,756 | +€1,855 | +6.9% |
| Distributable reserves | 133 | €26,901 | €28,756 | +€1,855 | +6.9% |
| Profit (loss) carried forward | 14 | €18,855 | €11,884 | -€6,972 | -37.0% |
| Amounts payable | 17/49 | €3,052 | €8,380 | +€5,328 | +175% |
| Amounts payable within one year | 42/48 | €3,052 | €7,943 | +€4,891 | +160% |
| Trade debts | 44 | €908 | €1,661 | +€753 | +83.0% |
| Suppliers | 440/4 | €908 | €1,661 | +€753 | +83.0% |
| Taxes, remuneration and social security | 45 | €801 | €1,465 | +€664 | +82.9% |
| Taxes | 450/3 | €801 | €1,465 | +€664 | +82.9% |
| Other amounts payable | 47/48 | €1,343 | €4,817 | +€3,474 | +259% |
| Accrued charges and deferred income | 492/3 | - | €438 | +€438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,475 | €5,780 | +€306 | +5.6% |
| Other operating charges | 640/8 | €667 | €785 | +€119 | +17.8% |
| Gross operating margin | 9900 | €6,116 | -€333 | -€6,449 | |
| Operating profit (loss) | 9901 | -€25 | -€6,899 | -€6,873 | -27,308% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €72 | €73 | +€1 | +0.9% |
| Recurring financial charges | 65 | €72 | €73 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€97 | -€6,972 | -€6,874 | -7,052% |
| Income taxes | 67/77 | €434 | €0 | -€434 | -100% |
| Profit (loss) for the period | 9904 | -€531 | -€6,972 | -€6,440 | -1,212% |
| Profit (loss) for the period to be appropriated | 9905 | -€531 | -€6,972 | -€6,440 | -1,212% |
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 26 October 2026 via checked.be.