ZOEMP: 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.
ZOEMP
Largest movements
- Cash +€9,668
up €9,668, from €0 to €9,668
mainly Net result for the year (+€8,897) and Depreciation (+€8,424)
- Tangible fixed assets -€6,854
down €6,854 (-43.0%), from €15,935 to €9,081
- Profit (loss) carried forward +€8,897
up €8,897, from -€5,648 to €3,248
- Short-term financial debts -€8,265
down €8,265 (-100.0%), from €8,265 to €0
- Tax, wage and social debts +€6,381
up €6,381 (+34.3%), from €18,620 to €25,001
- Debts after one year -€4,380
down €4,380 (-32.8%), from €13,365 to €8,984
- Gross operating margin +€20,162
up €20,162 (+431.2%), from €4,676 to €24,838
- Taxes +€3,841
up €3,841 (+380.4%), from €1,010 to €4,850
- Other operating charges +€1,271
up €1,271 (+545.5%), from €233 to €1,503
- Depreciation +€542
up €542 (+6.9%), from €7,882 to €8,424
- Financial income +€471
up €471 (+606.7%), from €78 to €548
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 | €49,019 | €51,784 | +€2,765 | +5.6% |
| Fixed assets | 21/28 | €15,935 | €9,081 | -€6,854 | -43.0% |
| Tangible fixed assets | 22/27 | €15,935 | €9,081 | -€6,854 | -43.0% |
| Furniture and vehicles | 24 | €15,935 | €9,081 | -€6,854 | -43.0% |
| Current assets | 29/58 | €33,083 | €42,703 | +€9,619 | +29.1% |
| Amounts receivable within one year | 40/41 | €32,642 | €32,342 | -€300 | -0.9% |
| Trade receivables | 40 | €23,294 | €23,766 | +€472 | +2.0% |
| Other amounts receivable | 41 | €9,348 | €8,576 | -€772 | -8.3% |
| Cash at bank and in hand | 54/58 | €0 | €9,668 | +€9,668 | |
| Deferred charges and accrued income | 490/1 | €442 | €693 | +€252 | +57.0% |
| Total equity and liabilities | 10/49 | €49,019 | €51,784 | +€2,765 | +5.6% |
| Equity | 10/15 | -€1,367 | €7,529 | +€8,897 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,281 | €1,281 | = | 0.0% |
| Distributable reserves | 133 | €1,281 | €1,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,648 | €3,248 | +€8,897 | |
| Amounts payable | 17/49 | €50,386 | €44,254 | -€6,132 | -12.2% |
| Amounts payable after more than one year | 17 | €13,365 | €8,984 | -€4,380 | -32.8% |
| Financial debts | 170/4 | €13,365 | €8,984 | -€4,380 | -32.8% |
| Amounts payable within one year | 42/48 | €36,640 | €35,270 | -€1,370 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €4,308 | €4,380 | +€73 | +1.7% |
| Financial debts | 43 | €8,265 | €0 | -€8,265 | -100.0% |
| Credit institutions | 430/8 | €8,265 | €0 | -€8,265 | -100.0% |
| Trade debts | 44 | €5,447 | €5,888 | +€441 | +8.1% |
| Suppliers | 440/4 | €5,447 | €5,888 | +€441 | +8.1% |
| Taxes, remuneration and social security | 45 | €18,620 | €25,001 | +€6,381 | +34.3% |
| Taxes | 450/3 | €18,620 | €25,001 | +€6,381 | +34.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €381 | €0 | -€381 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,882 | €8,424 | +€542 | +6.9% |
| Other operating charges | 640/8 | €233 | €1,503 | +€1,271 | +545.5% |
| Gross operating margin | 9900 | €4,676 | €24,838 | +€20,162 | +431.2% |
| Operating profit (loss) | 9901 | -€3,439 | €14,911 | +€18,350 | |
| Financial income | 75/76B | €78 | €548 | +€471 | +606.7% |
| Recurring financial income | 75 | €78 | €548 | +€471 | +606.7% |
| Financial charges | 65/66B | €1,277 | €1,712 | +€435 | +34.1% |
| Recurring financial charges | 65 | €1,277 | €1,712 | +€435 | +34.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,639 | €13,747 | +€18,386 | |
| Income taxes | 67/77 | €1,010 | €4,850 | +€3,841 | +380.4% |
| Profit (loss) for the period | 9904 | -€5,648 | €8,897 | +€14,545 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,648 | €8,897 | +€14,545 |
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 2 October 2026 via checked.be.