ZOCON: 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.
ZOCON
Largest movements
- Tangible fixed assets +€30,157
up €30,157 (+2282.3%), from €1,321 to €31,479
- Cash -€8,669
down €8,669 (-41.7%), from €20,803 to €12,134
mainly Investment in fixed assets (net) (-€32,129) and Tax, wage and social debts (-€3,917)
- Receivables within one year -€8,299
down €8,299 (-77.8%), from €10,662 to €2,363
of which Trade receivables: -€6,865
- Deferred charges and accrued income +€1,067
new in 2025: €1,067
- Other debts +€17,210
up €17,210 (+380.5%), from €4,523 to €21,733
- Tax, wage and social debts -€3,917
down €3,917 (-87.5%), from €4,478 to €561
of which Taxes: -€2,557
- Profit (loss) carried forward +€1,881
up €1,881 (+10.7%), from €17,645 to €19,525
- Trade debts -€918
down €918 (-80.4%), from €1,141 to €224
- Gross operating margin +€9,578
up €9,578, from -€4,260 to €5,318
- Depreciation +€1,390
up €1,390 (+238.9%), from €582 to €1,972
- Taxes +€561
up €561, from €0 to €561
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 | €32,787 | €47,043 | +€14,257 | +43.5% |
| Fixed assets | 21/28 | €1,321 | €31,479 | +€30,157 | +2282.3% |
| Tangible fixed assets | 22/27 | €1,321 | €31,479 | +€30,157 | +2282.3% |
| Furniture and vehicles | 24 | €1,321 | €31,479 | +€30,157 | +2282.3% |
| Current assets | 29/58 | €31,465 | €15,565 | -€15,901 | -50.5% |
| Amounts receivable within one year | 40/41 | €10,662 | €2,363 | -€8,299 | -77.8% |
| Trade receivables | 40 | €8,030 | €1,165 | -€6,865 | -85.5% |
| Other amounts receivable | 41 | €2,632 | €1,199 | -€1,434 | -54.5% |
| Cash at bank and in hand | 54/58 | €20,803 | €12,134 | -€8,669 | -41.7% |
| Deferred charges and accrued income | 490/1 | - | €1,067 | +€1,067 | |
| Total equity and liabilities | 10/49 | €32,787 | €47,043 | +€14,257 | +43.5% |
| Equity | 10/15 | €22,645 | €24,525 | +€1,881 | +8.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,645 | €19,525 | +€1,881 | +10.7% |
| Amounts payable | 17/49 | €10,142 | €22,518 | +€12,376 | +122.0% |
| Amounts payable within one year | 42/48 | €10,142 | €22,518 | +€12,376 | +122.0% |
| Trade debts | 44 | €1,141 | €224 | -€918 | -80.4% |
| Suppliers | 440/4 | €1,141 | €224 | -€918 | -80.4% |
| Taxes, remuneration and social security | 45 | €4,478 | €561 | -€3,917 | -87.5% |
| Taxes | 450/3 | €3,118 | €561 | -€2,557 | -82.0% |
| Remuneration and social security | 454/9 | €1,360 | €0 | -€1,360 | -100.0% |
| Other amounts payable | 47/48 | €4,523 | €21,733 | +€17,210 | +380.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €582 | €1,972 | +€1,390 | +238.9% |
| Other operating charges | 640/8 | €816 | €834 | +€18 | +2.2% |
| Gross operating margin | 9900 | -€4,260 | €5,318 | +€9,578 | |
| Operating profit (loss) | 9901 | -€5,658 | €2,512 | +€8,170 | |
| Financial charges | 65/66B | €69 | €70 | +€1 | +2.0% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,727 | €2,442 | +€8,169 | |
| Income taxes | 67/77 | €0 | €561 | +€561 | |
| Profit (loss) for the period | 9904 | -€5,727 | €1,881 | +€7,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,727 | €1,881 | +€7,607 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.