ZO.NA: 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.NA
Largest movements
- Cash -€258
down €258 (-81.9%), from €315 to €57
mainly Net result for the year (-€2,452)
- Profit (loss) carried forward -€2,451
down €2,451 (-8.3%), from -€29,555 to -€32,006
- Other debts +€2,063
up €2,063 (+18.3%), from €11,270 to €13,333
- Trade debts +€130
new in 2025: €130
- Gross operating margin -€1,899
down €1,899 (-493%), from -€385 to -€2,284
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 | €315 | €57 | -€258 | -81.9% |
| Current assets | 29/58 | €315 | €57 | -€258 | -81.9% |
| Cash at bank and in hand | 54/58 | €315 | €57 | -€258 | -81.9% |
| Total equity and liabilities | 10/49 | €315 | €57 | -€258 | -81.9% |
| Equity | 10/15 | -€10,955 | -€13,406 | -€2,451 | -22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,555 | -€32,006 | -€2,451 | -8.3% |
| Amounts payable | 17/49 | €11,270 | €13,463 | +€2,193 | +19.5% |
| Amounts payable within one year | 42/48 | €11,270 | €13,463 | +€2,193 | +19.5% |
| Trade debts | 44 | - | €130 | +€130 | |
| Suppliers | 440/4 | - | €130 | +€130 | |
| Other amounts payable | 47/48 | €11,270 | €13,333 | +€2,063 | +18.3% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€385 | -€2,284 | -€1,899 | -493% |
| Operating profit (loss) | 9901 | -€503 | -€2,404 | -€1,901 | -378% |
| Financial charges | 65/66B | €45 | €48 | +€3 | +6.7% |
| Recurring financial charges | 65 | €45 | €48 | +€3 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | -€548 | -€2,452 | -€1,904 | -347% |
| Profit (loss) for the period | 9904 | -€548 | -€2,452 | -€1,904 | -347% |
| Profit (loss) for the period to be appropriated | 9905 | -€548 | -€2,452 | -€1,904 | -347% |
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 16 October 2026 via checked.be.