ZOELOU: 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.
ZOELOU
Largest movements
- Cash -€1,732
down €1,732 (-27.7%), from €6,253 to €4,521
mainly Net result for the year (-€6,554) and Tax, wage and social debts (-€1,796)
- Other debts +€7,734
up €7,734 (+75.8%), from €10,198 to €17,932
- Profit (loss) carried forward -€6,554
down €6,554, from €6,316 to -€237
- Tax, wage and social debts -€1,796
down €1,796 (-72.3%), from €2,483 to €687
- Accrued charges and deferred income -€1,066
down €1,066 (-100.0%), from €1,066 to €0
- Gross operating margin -€14,868
down €14,868, from €9,118 to -€5,751
- Taxes -€1,761
down €1,761 (-100.0%), from €1,761 to €0
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 | €50,402 | €48,381 | -€2,021 | -4.0% |
| Formation expenses | 20 | €647 | €152 | -€495 | -76.5% |
| Current assets | 29/58 | €49,754 | €48,229 | -€1,526 | -3.1% |
| Stocks and contracts in progress | 3 | €21,000 | €21,000 | = | 0.0% |
| Contracts in progress | 37 | €21,000 | €21,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,201 | €22,208 | +€6 | 0.0% |
| Trade receivables | 40 | €12,201 | €12,208 | +€6 | +0.1% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,253 | €4,521 | -€1,732 | -27.7% |
| Deferred charges and accrued income | 490/1 | €300 | €500 | +€200 | +66.7% |
| Total equity and liabilities | 10/49 | €50,402 | €48,381 | -€2,021 | -4.0% |
| Equity | 10/15 | €36,316 | €29,763 | -€6,554 | -18.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,316 | -€237 | -€6,554 | |
| Amounts payable | 17/49 | €14,085 | €18,618 | +€4,533 | +32.2% |
| Amounts payable within one year | 42/48 | €13,020 | €18,618 | +€5,599 | +43.0% |
| Trade debts | 44 | €339 | €0 | -€339 | -100.0% |
| Suppliers | 440/4 | €339 | €0 | -€339 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,483 | €687 | -€1,796 | -72.3% |
| Taxes | 450/3 | €2,483 | €687 | -€1,796 | -72.3% |
| Other amounts payable | 47/48 | €10,198 | €17,932 | +€7,734 | +75.8% |
| Accrued charges and deferred income | 492/3 | €1,066 | €0 | -€1,066 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495 | €495 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €9,118 | -€5,751 | -€14,868 | |
| Operating profit (loss) | 9901 | €8,235 | -€6,646 | -€14,881 | |
| Financial income | 75/76B | €200 | €200 | -€0 | 0.0% |
| Recurring financial income | 75 | €200 | €200 | -€0 | 0.0% |
| Financial charges | 65/66B | €99 | €108 | +€9 | +9.0% |
| Recurring financial charges | 65 | €99 | €108 | +€9 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €8,336 | -€6,554 | -€14,890 | |
| Income taxes | 67/77 | €1,761 | €0 | -€1,761 | -100.0% |
| Profit (loss) for the period | 9904 | €6,575 | -€6,554 | -€13,129 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,575 | -€6,554 | -€13,129 |
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 8 October 2026 via checked.be.