ZOKA CONSULTING: what changed
ZOKA CONSULTING
Largest movements
- Current investments +€74,501
new in 2025: €74,501
- Cash +€21,079
up €21,079 (+34.6%), from €60,929 to €82,008
mainly Net result for the year (+€115,660) and Trade debts (+€26,009)
- Receivables within one year +€11,332
up €11,332 (+11.3%), from €100,643 to €111,975
of which Trade receivables: +€7,418
- Tangible fixed assets +€6,410
up €6,410 (+185%), from €3,471 to €9,881
of which Furniture and vehicles: +€4,421
- Profit (loss) carried forward +€115,660
up €115,660 (+100%), from €115,536 to €231,196
- Tax, wage and social debts -€27,744
down €27,744 (-68.7%), from €40,363 to €12,619
- Trade debts +€26,009
up €26,009 (+398%), from €6,541 to €32,550
- Gross operating margin +€38,262
up €38,262 (+32.9%), from €116,189 to €154,451
- Taxes +€8,885
up €8,885 (+36.6%), from €24,300 to €33,185
- Depreciation +€1,813
up €1,813 (+270%), from €671 to €2,484
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,042 | €278,365 | +€113,323 | +68.7% |
| Fixed assets | 21/28 | €3,471 | €9,881 | +€6,410 | +185% |
| Tangible fixed assets | 22/27 | €3,471 | €9,881 | +€6,410 | +185% |
| Plant, machinery and equipment | 23 | €1,779 | €3,769 | +€1,990 | +112% |
| Furniture and vehicles | 24 | €1,691 | €6,112 | +€4,421 | +261% |
| Current assets | 29/58 | €161,571 | €268,484 | +€106,913 | +66.2% |
| Amounts receivable within one year | 40/41 | €100,643 | €111,975 | +€11,332 | +11.3% |
| Trade receivables | 40 | €52,195 | €59,613 | +€7,418 | +14.2% |
| Other amounts receivable | 41 | €48,448 | €52,362 | +€3,914 | +8.1% |
| Current investments | 50/53 | - | €74,501 | +€74,501 | |
| Cash at bank and in hand | 54/58 | €60,929 | €82,008 | +€21,079 | +34.6% |
| Total equity and liabilities | 10/49 | €165,042 | €278,365 | +€113,323 | +68.7% |
| Equity | 10/15 | €117,536 | €233,196 | +€115,660 | +98.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,536 | €231,196 | +€115,660 | +100% |
| Amounts payable | 17/49 | €47,506 | €45,169 | -€2,337 | -4.9% |
| Amounts payable within one year | 42/48 | €47,506 | €45,169 | -€2,337 | -4.9% |
| Trade debts | 44 | €6,541 | €32,550 | +€26,009 | +398% |
| Suppliers | 440/4 | €6,541 | €32,550 | +€26,009 | +398% |
| Taxes, remuneration and social security | 45 | €40,363 | €12,619 | -€27,744 | -68.7% |
| Taxes | 450/3 | €40,363 | €12,619 | -€27,744 | -68.7% |
| Other amounts payable | 47/48 | €601 | - | -€601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €671 | €2,484 | +€1,813 | +270% |
| Other operating charges | 640/8 | €581 | €117 | -€464 | -79.9% |
| Gross operating margin | 9900 | €116,189 | €154,451 | +€38,262 | +32.9% |
| Operating profit (loss) | 9901 | €114,937 | €151,850 | +€36,913 | +32.1% |
| Financial charges | 65/66B | €2,853 | €3,006 | +€153 | +5.4% |
| Recurring financial charges | 65 | €2,853 | €3,006 | +€153 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €112,084 | €148,845 | +€36,761 | +32.8% |
| Income taxes | 67/77 | €24,300 | €33,185 | +€8,885 | +36.6% |
| Profit (loss) for the period | 9904 | €87,785 | €115,660 | +€27,875 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €87,785 | €115,660 | +€27,875 | +31.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.