ZOKERO: what changed
Two financial 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.
ZOKERO
Largest movements
- Cash +€54,990
up €54,990 (+319%), from €17,241 to €72,231
mainly Net result for the year (+€46,251) and Depreciation (+€15,065)
- Tangible fixed assets -€17,928
down €17,928 (-42.0%), from €42,720 to €24,792
of which Furniture and vehicles: -€13,150
- Receivables within one year +€12,303
up €12,303 (+29.2%), from €42,106 to €54,409
of which Other amounts receivable: +€12,543
- Financial fixed assets +€6,000
up €6,000 (+750%), from €800 to €6,800
- Reserves +€29,334
up €29,334 (+440%), from €6,666 to €36,000
of which Distributable reserves: +€24,334
- Profit (loss) carried forward +€16,918
up €16,918, from -€16,281 to €636
- Tax, wage and social debts +€10,581
up €10,581 (+49.3%), from €21,467 to €32,048
of which Taxes: +€14,394
- Debts after one year -€10,223
down €10,223 (-59.7%), from €17,134 to €6,911
- Trade debts +€4,194
up €4,194 (+20.7%), from €20,297 to €24,491
- Gross operating margin +€49,474
up €49,474 (+111%), from €44,671 to €94,145
- Taxes +€13,530
up €13,530 (+1,664%), from €813 to €14,343
- Financial income +€2,288
up €2,288 (+730%), from €314 to €2,601
- Staff costs -€1,382
down €1,382 (-9.0%), from €15,333 to €13,951
- Depreciation -€1,381
down €1,381 (-8.4%), from €16,447 to €15,065
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.
Derived cash bridge
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 | €109,469 | €164,385 | +€54,915 | +50.2% |
| Fixed assets | 21/28 | €43,520 | €31,592 | -€11,928 | -27.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €42,720 | €24,792 | -€17,928 | -42.0% |
| Plant, machinery and equipment | 23 | €4,838 | €2,923 | -€1,915 | -39.6% |
| Furniture and vehicles | 24 | €35,019 | €21,869 | -€13,150 | -37.6% |
| Other tangible fixed assets | 26 | €2,863 | - | -€2,863 | |
| Financial fixed assets | 28 | €800 | €6,800 | +€6,000 | +750% |
| Current assets | 29/58 | €65,949 | €132,793 | +€66,843 | +101% |
| Stocks and contracts in progress | 3 | €4,182 | €4,481 | +€299 | +7.2% |
| Stocks | 30/36 | €4,182 | €4,481 | +€299 | +7.2% |
| Amounts receivable within one year | 40/41 | €42,106 | €54,409 | +€12,303 | +29.2% |
| Trade receivables | 40 | €240 | - | -€240 | |
| Other amounts receivable | 41 | €41,866 | €54,409 | +€12,543 | +30.0% |
| Cash at bank and in hand | 54/58 | €17,241 | €72,231 | +€54,990 | +319% |
| Deferred charges and accrued income | 490/1 | €2,420 | €1,671 | -€749 | -30.9% |
| Total equity and liabilities | 10/49 | €109,469 | €164,385 | +€54,915 | +50.2% |
| Equity | 10/15 | €40,385 | €86,636 | +€46,251 | +115% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €6,666 | €36,000 | +€29,334 | +440% |
| Non-distributable reserves | 130/1 | - | €5,000 | +€5,000 | |
| Reserves not available under the articles | 1311 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | €6,666 | €31,000 | +€24,334 | +365% |
| Profit (loss) carried forward | 14 | -€16,281 | €636 | +€16,918 | |
| Amounts payable | 17/49 | €69,085 | €77,748 | +€8,664 | +12.5% |
| Amounts payable after more than one year | 17 | €17,134 | €6,911 | -€10,223 | -59.7% |
| Financial debts | 170/4 | €17,134 | €6,911 | -€10,223 | -59.7% |
| Amounts payable within one year | 42/48 | €51,817 | €66,762 | +€14,945 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €10,053 | €10,223 | +€170 | +1.7% |
| Trade debts | 44 | €20,297 | €24,491 | +€4,194 | +20.7% |
| Suppliers | 440/4 | €20,297 | €24,491 | +€4,194 | +20.7% |
| Taxes, remuneration and social security | 45 | €21,467 | €32,048 | +€10,581 | +49.3% |
| Taxes | 450/3 | €14,565 | €28,959 | +€14,394 | +98.8% |
| Remuneration and social security | 454/9 | €6,902 | €3,089 | -€3,813 | -55.2% |
| Accrued charges and deferred income | 492/3 | €134 | €4,075 | +€3,942 | +2,953% |
| Non-recurring operating income | 76A | - | €82,035 | +€82,035 | |
| Remuneration, social security and pensions | 62 | €15,333 | €13,951 | -€1,382 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,447 | €15,065 | -€1,381 | -8.4% |
| Other operating charges | 640/8 | €3,037 | €4,324 | +€1,287 | +42.4% |
| Non-recurring operating charges | 66A | - | €639 | +€639 | |
| Gross operating margin | 9900 | €44,671 | €94,145 | +€49,474 | +111% |
| Operating profit (loss) | 9901 | €9,855 | €60,165 | +€50,310 | +510% |
| Financial income | 75/76B | €314 | €2,601 | +€2,288 | +730% |
| Recurring financial income | 75 | €314 | €2,601 | +€2,288 | +730% |
| Financial charges | 65/66B | €2,430 | €2,172 | -€258 | -10.6% |
| Recurring financial charges | 65 | €2,430 | €2,172 | -€258 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €7,738 | €60,594 | +€52,856 | +683% |
| Income taxes | 67/77 | €813 | €14,343 | +€13,530 | +1,664% |
| Profit (loss) for the period | 9904 | €6,925 | €46,251 | +€39,326 | +568% |
| Profit (loss) for the period to be appropriated | 9905 | €6,925 | €46,251 | +€39,326 | +568% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.