ZOCOMI: what changed
Two fiscal 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.
ZOCOMI
Largest movements
- Receivables within one year +€41,269
up €41,269 (+146.2%), from €28,231 to €69,500
of which Other amounts receivable: +€27,405
- Tangible fixed assets -€10,515
down €10,515 (-23.9%), from €43,908 to €33,393
of which Other tangible fixed assets: -€8,726
- Cash -€2,378
down €2,378 (-33.5%), from €7,110 to €4,731
mainly Receivables within one year (-€41,269) and Other debts (-€12,018)
- Profit (loss) carried forward +€19,895
up €19,895 (+41.6%), from -€47,777 to -€27,882
- Other debts -€12,018
down €12,018 (-100.0%), from €12,018 to €0
- Tax, wage and social debts +€6,354
up €6,354 (+147.8%), from €4,300 to €10,654
- Trade debts +€4,549
up €4,549 (+18.3%), from €24,909 to €29,459
- Advances received +€4,189
up €4,189 (+635.2%), from €659 to €4,849
- Gross operating margin +€38,075
up €38,075, from -€4,347 to €33,728
- Other operating charges +€1,180
up €1,180 (+106.6%), from €1,107 to €2,286
- Taxes -€893
down €893 (-100.0%), from €893 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,539 | €172,273 | +€26,734 | +18.4% |
| Fixed assets | 21/28 | €44,510 | €33,995 | -€10,515 | -23.6% |
| Tangible fixed assets | 22/27 | €43,908 | €33,393 | -€10,515 | -23.9% |
| Plant, machinery and equipment | 23 | €5,234 | €3,446 | -€1,788 | -34.2% |
| Other tangible fixed assets | 26 | €38,673 | €29,947 | -€8,726 | -22.6% |
| Financial fixed assets | 28 | €602 | €602 | = | 0.0% |
| Current assets | 29/58 | €101,029 | €138,279 | +€37,249 | +36.9% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €30,137 | €29,047 | -€1,089 | -3.6% |
| Stocks | 30/36 | €30,137 | €29,047 | -€1,089 | -3.6% |
| Amounts receivable within one year | 40/41 | €28,231 | €69,500 | +€41,269 | +146.2% |
| Trade receivables | 40 | €18,624 | €32,488 | +€13,864 | +74.4% |
| Other amounts receivable | 41 | €9,607 | €37,012 | +€27,405 | +285.3% |
| Cash at bank and in hand | 54/58 | €7,110 | €4,731 | -€2,378 | -33.5% |
| Deferred charges and accrued income | 490/1 | €552 | €0 | -€552 | -100.0% |
| Total equity and liabilities | 10/49 | €145,539 | €172,273 | +€26,734 | +18.4% |
| Equity | 10/15 | €25,773 | €45,668 | +€19,895 | +77.2% |
| Contributions | 10/11 | €73,550 | €73,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,777 | -€27,882 | +€19,895 | +41.6% |
| Amounts payable | 17/49 | €119,766 | €126,606 | +€6,840 | +5.7% |
| Amounts payable after more than one year | 17 | €54,230 | €56,006 | +€1,776 | +3.3% |
| Financial debts | 170/4 | €54,230 | €56,006 | +€1,776 | +3.3% |
| Amounts payable within one year | 42/48 | €65,537 | €70,600 | +€5,063 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €23,647 | €23,224 | -€423 | -1.8% |
| Financial debts | 43 | €3 | €2,414 | +€2,411 | +76307.9% |
| Credit institutions | 430/8 | €3 | €2,414 | +€2,411 | +76307.9% |
| Trade debts | 44 | €24,909 | €29,459 | +€4,549 | +18.3% |
| Suppliers | 440/4 | €24,909 | €29,459 | +€4,549 | +18.3% |
| Advances received on contracts in progress | 46 | €659 | €4,849 | +€4,189 | +635.2% |
| Taxes, remuneration and social security | 45 | €4,300 | €10,654 | +€6,354 | +147.8% |
| Taxes | 450/3 | €4,300 | €10,654 | +€6,354 | +147.8% |
| Other amounts payable | 47/48 | €12,018 | €0 | -€12,018 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,515 | €10,515 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,107 | €2,286 | +€1,180 | +106.6% |
| Gross operating margin | 9900 | -€4,347 | €33,728 | +€38,075 | |
| Operating profit (loss) | 9901 | -€15,968 | €20,927 | +€36,895 | |
| Financial income | 75/76B | €1,497 | €1,678 | +€181 | +12.1% |
| Recurring financial income | 75 | €1,497 | €1,678 | +€181 | +12.1% |
| Financial charges | 65/66B | €2,895 | €2,710 | -€185 | -6.4% |
| Recurring financial charges | 65 | €2,895 | €2,710 | -€185 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,366 | €19,895 | +€37,261 | |
| Income taxes | 67/77 | €893 | €0 | -€893 | -100.0% |
| Profit (loss) for the period | 9904 | -€18,259 | €19,895 | +€38,154 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,259 | €19,895 | +€38,154 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.