Zoé: 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.
Zoé
Largest movements
- Cash +€31,089
up €31,089 (+175.0%), from €17,766 to €48,855
mainly Net result for the year (+€22,469) and Tax, wage and social debts (+€11,596)
- Receivables within one year +€12,624
up €12,624 (+53.4%), from €23,620 to €36,244
of which Other amounts receivable: +€10,937
- Financial fixed assets -€1,095
down €1,095 (-91.9%), from €1,191 to €96
- Profit (loss) carried forward +€22,469
up €22,469 (+230.8%), from €9,737 to €32,206
- Tax, wage and social debts +€11,596
up €11,596 (+119.9%), from €9,668 to €21,264
of which Taxes: +€11,896
- Trade debts +€8,773
up €8,773 (+227.6%), from €3,854 to €12,627
- Gross operating margin +€16,635
up €16,635 (+116.8%), from €14,243 to €30,878
- Taxes +€3,646
up €3,646 (+82.2%), from €4,437 to €8,083
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 | €42,577 | €85,195 | +€42,618 | +100.1% |
| Fixed assets | 21/28 | €1,191 | €96 | -€1,095 | -91.9% |
| Financial fixed assets | 28 | €1,191 | €96 | -€1,095 | -91.9% |
| Current assets | 29/58 | €41,386 | €85,099 | +€43,713 | +105.6% |
| Amounts receivable within one year | 40/41 | €23,620 | €36,244 | +€12,624 | +53.4% |
| Trade receivables | 40 | €23,477 | €25,164 | +€1,687 | +7.2% |
| Other amounts receivable | 41 | €143 | €11,080 | +€10,937 | +7648.3% |
| Cash at bank and in hand | 54/58 | €17,766 | €48,855 | +€31,089 | +175.0% |
| Total equity and liabilities | 10/49 | €42,577 | €85,195 | +€42,618 | +100.1% |
| Equity | 10/15 | €28,835 | €51,304 | +€22,469 | +77.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €18,098 | €18,098 | = | 0.0% |
| Distributable reserves | 133 | €18,098 | €18,098 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,737 | €32,206 | +€22,469 | +230.8% |
| Amounts payable | 17/49 | €13,742 | €33,891 | +€20,149 | +146.6% |
| Amounts payable within one year | 42/48 | €13,742 | €33,891 | +€20,149 | +146.6% |
| Trade debts | 44 | €3,854 | €12,627 | +€8,773 | +227.6% |
| Suppliers | 440/4 | €3,854 | €12,627 | +€8,773 | +227.6% |
| Taxes, remuneration and social security | 45 | €9,668 | €21,264 | +€11,596 | +119.9% |
| Taxes | 450/3 | €9,368 | €21,264 | +€11,896 | +127.0% |
| Remuneration and social security | 454/9 | €300 | - | -€300 | |
| Other amounts payable | 47/48 | €220 | - | -€220 | |
| Other operating charges | 640/8 | - | €179 | +€179 | |
| Gross operating margin | 9900 | €14,243 | €30,878 | +€16,635 | +116.8% |
| Operating profit (loss) | 9901 | €14,243 | €30,699 | +€16,456 | +115.5% |
| Financial charges | 65/66B | €69 | €147 | +€78 | +113.0% |
| Recurring financial charges | 65 | €69 | €147 | +€78 | +113.0% |
| Profit (loss) for the period before taxes | 9903 | €14,174 | €30,552 | +€16,378 | +115.5% |
| Income taxes | 67/77 | €4,437 | €8,083 | +€3,646 | +82.2% |
| Profit (loss) for the period | 9904 | €9,737 | €22,469 | +€12,732 | +130.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,737 | €22,469 | +€12,732 | +130.8% |
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 30 September 2026 via checked.be.