ZOECK: 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.
ZOECK
Largest movements
- Cash +€21,911
up €21,911 (+42.6%), from €51,386 to €73,297
mainly Depreciation (+€17,485) and Net result for the year (+€5,091)
- Tangible fixed assets -€11,008
down €11,008 (-19.6%), from €56,090 to €45,083
of which Furniture and vehicles: -€9,360
- Receivables within one year +€4,269
up €4,269 (+42.7%), from €10,007 to €14,277
of which Trade receivables: +€7,412
- Profit (loss) carried forward +€5,091
up €5,091 (+26.7%), from €19,098 to €24,189
- Tax, wage and social debts +€4,948
up €4,948 (+413.4%), from €1,197 to €6,144
- Trade debts +€3,281
up €3,281 (+441.2%), from €744 to €4,024
- Other debts +€1,854
up €1,854 (+7115.6%), from €26 to €1,880
- Gross operating margin +€4,052
up €4,052 (+19.3%), from €20,964 to €25,016
- Depreciation +€1,101
up €1,101 (+6.7%), from €16,384 to €17,485
- Financial income +€940
up €940 (+515.4%), from €182 to €1,122
- Other operating charges -€788
down €788 (-45.0%), from €1,750 to €962
- Taxes +€502
up €502 (+27.0%), from €1,858 to €2,359
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 | €117,484 | €132,657 | +€15,173 | +12.9% |
| Fixed assets | 21/28 | €56,090 | €45,083 | -€11,008 | -19.6% |
| Tangible fixed assets | 22/27 | €56,090 | €45,083 | -€11,008 | -19.6% |
| Land and buildings | 22 | €14,005 | €11,819 | -€2,186 | -15.6% |
| Plant, machinery and equipment | 23 | €8,553 | €9,091 | +€538 | +6.3% |
| Furniture and vehicles | 24 | €33,533 | €24,173 | -€9,360 | -27.9% |
| Current assets | 29/58 | €61,393 | €87,574 | +€26,181 | +42.6% |
| Amounts receivable within one year | 40/41 | €10,007 | €14,277 | +€4,269 | +42.7% |
| Trade receivables | 40 | €6,865 | €14,277 | +€7,412 | +108.0% |
| Other amounts receivable | 41 | €3,142 | €0 | -€3,142 | -100.0% |
| Cash at bank and in hand | 54/58 | €51,386 | €73,297 | +€21,911 | +42.6% |
| Total equity and liabilities | 10/49 | €117,484 | €132,657 | +€15,173 | +12.9% |
| Equity | 10/15 | €115,518 | €120,609 | +€5,091 | +4.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €34,919 | €34,919 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €28,769 | €28,769 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,098 | €24,189 | +€5,091 | +26.7% |
| Amounts payable | 17/49 | €1,966 | €12,048 | +€10,082 | +512.7% |
| Amounts payable within one year | 42/48 | €1,966 | €12,048 | +€10,082 | +512.7% |
| Trade debts | 44 | €744 | €4,024 | +€3,281 | +441.2% |
| Suppliers | 440/4 | €744 | €4,024 | +€3,281 | +441.2% |
| Taxes, remuneration and social security | 45 | €1,197 | €6,144 | +€4,948 | +413.4% |
| Taxes | 450/3 | €1,197 | €6,144 | +€4,948 | +413.4% |
| Other amounts payable | 47/48 | €26 | €1,880 | +€1,854 | +7115.6% |
| Remuneration, social security and pensions | 62 | €408 | €200 | -€208 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,384 | €17,485 | +€1,101 | +6.7% |
| Other operating charges | 640/8 | €1,750 | €962 | -€788 | -45.0% |
| Gross operating margin | 9900 | €20,964 | €25,016 | +€4,052 | +19.3% |
| Operating profit (loss) | 9901 | €2,422 | €6,368 | +€3,947 | +163.0% |
| Financial income | 75/76B | €182 | €1,122 | +€940 | +515.4% |
| Recurring financial income | 75 | €182 | €1,122 | +€940 | +515.4% |
| Financial charges | 65/66B | €87 | €40 | -€47 | -53.7% |
| Recurring financial charges | 65 | €87 | €40 | -€47 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €2,517 | €7,450 | +€4,933 | +196.0% |
| Income taxes | 67/77 | €1,858 | €2,359 | +€502 | +27.0% |
| Profit (loss) for the period | 9904 | €659 | €5,091 | +€4,432 | +672.4% |
| Profit (loss) for the period to be appropriated | 9905 | €659 | €5,091 | +€4,432 | +672.4% |
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 3 October 2026 via checked.be.