ZOÏA: 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.
ZOÏA
Largest movements
- Cash -€4,773
down €4,773 (-83.2%), from €5,740 to €967
mainly Net result for the year (-€9,573) and Deferred charges and accrued income (-€845)
- Receivables within one year -€1,613
down €1,613 (-71.8%), from €2,247 to €635
of which Trade receivables: -€2,207
- Financial fixed assets -€1,500
no longer reported in 2025 (was €1,500)
- Tangible fixed assets -€1,448
down €1,448 (-43.1%), from €3,357 to €1,909
- Deferred charges and accrued income +€845
up €845 (+15525.2%), from €5 to €850
- Profit (loss) carried forward -€9,573
down €9,573 (-127.9%), from -€7,487 to -€17,060
- Trade debts +€846
up €846 (+321.7%), from €263 to €1,109
- Tax, wage and social debts +€189
up €189 (+19.9%), from €948 to €1,137
- Purchases and services +€58,959
new in 2025: €58,959
- Turnover +€51,763
new in 2025: €51,763
- Gross operating margin -€11,643
down €11,643, from €4,446 to -€7,196
- Financial charges +€1,884
up €1,884 (+1098.4%), from €172 to €2,055
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 | €12,850 | €4,360 | -€8,490 | -66.1% |
| Fixed assets | 21/28 | €4,857 | €1,909 | -€2,948 | -60.7% |
| Tangible fixed assets | 22/27 | €3,357 | €1,909 | -€1,448 | -43.1% |
| Plant, machinery and equipment | 23 | €3,357 | €1,909 | -€1,448 | -43.1% |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €7,993 | €2,451 | -€5,542 | -69.3% |
| Amounts receivable within one year | 40/41 | €2,247 | €635 | -€1,613 | -71.8% |
| Trade receivables | 40 | €2,207 | - | -€2,207 | |
| Other amounts receivable | 41 | €40 | €635 | +€594 | +1476.6% |
| Cash at bank and in hand | 54/58 | €5,740 | €967 | -€4,773 | -83.2% |
| Deferred charges and accrued income | 490/1 | €5 | €850 | +€845 | +15525.2% |
| Total equity and liabilities | 10/49 | €12,850 | €4,360 | -€8,490 | -66.1% |
| Equity | 10/15 | €11,113 | €1,540 | -€9,573 | -86.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,487 | -€17,060 | -€9,573 | -127.9% |
| Amounts payable | 17/49 | €1,737 | €2,820 | +€1,083 | +62.4% |
| Amounts payable within one year | 42/48 | €1,737 | €2,820 | +€1,083 | +62.4% |
| Trade debts | 44 | €263 | €1,109 | +€846 | +321.7% |
| Suppliers | 440/4 | €263 | €1,109 | +€846 | +321.7% |
| Taxes, remuneration and social security | 45 | €948 | €1,137 | +€189 | +19.9% |
| Taxes | 450/3 | €948 | €1,137 | +€189 | +19.9% |
| Other amounts payable | 47/48 | €526 | €574 | +€48 | +9.2% |
| Turnover | 70 | - | €51,763 | +€51,763 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €58,959 | +€58,959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,073 | €1,448 | +€375 | +35.0% |
| Other operating charges | 640/8 | €633 | €539 | -€94 | -14.9% |
| Gross operating margin | 9900 | €4,446 | -€7,196 | -€11,643 | |
| Operating profit (loss) | 9901 | €2,741 | -€9,183 | -€11,924 | |
| Financial income | 75/76B | €1,606 | €1,666 | +€60 | +3.7% |
| Recurring financial income | 75 | €1,606 | €1,666 | +€60 | +3.7% |
| Financial charges | 65/66B | €172 | €2,055 | +€1,884 | +1098.4% |
| Recurring financial charges | 65 | €172 | €2,055 | +€1,884 | +1098.4% |
| Profit (loss) for the period before taxes | 9903 | €4,175 | -€9,573 | -€13,748 | |
| Income taxes | 67/77 | €336 | - | -€336 | |
| Profit (loss) for the period | 9904 | €3,839 | -€9,573 | -€13,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,839 | -€9,573 | -€13,412 |
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.