ZöLaa: 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.
ZöLaa
Largest movements
- Cash +€15,936
up €15,936 (+774%), from €2,058 to €17,994
mainly Net result for the year (+€7,328) and Trade debts (+€3,071)
- Receivables within one year -€2,164
down €2,164 (-72.5%), from €2,986 to €822
of which Trade receivables: -€1,414
- Profit (loss) carried forward +€7,328
up €7,328, from -€1,342 to €5,986
- Trade debts +€3,071
up €3,071 (+311%), from €987 to €4,058
- Tax, wage and social debts +€2,904
up €2,904 (+24.8%), from €11,690 to €14,595
- Other debts +€469
new in 2025: €469
- Gross operating margin +€12,797
up €12,797 (+645%), from €1,984 to €14,781
- Purchases and services -€8,155
down €8,155 (-3.7%), from €221,643 to €213,488
- Depreciation -€3,117
no longer reported in 2025 (was €3,117)
- Taxes +€2,924
up €2,924 (+310%), from €942 to €3,866
- Financial charges -€235
down €235 (-11.6%), from €2,017 to €1,783
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 | €14,635 | €28,407 | +€13,772 | +94.1% |
| Fixed assets | 21/28 | €8,200 | €8,200 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,200 | €8,200 | = | 0.0% |
| Furniture and vehicles | 24 | €8,200 | €8,200 | = | 0.0% |
| Current assets | 29/58 | €6,435 | €20,207 | +€13,772 | +214% |
| Amounts receivable within one year | 40/41 | €2,986 | €822 | -€2,164 | -72.5% |
| Trade receivables | 40 | €2,236 | €822 | -€1,414 | -63.2% |
| Other amounts receivable | 41 | €750 | - | -€750 | |
| Cash at bank and in hand | 54/58 | €2,058 | €17,994 | +€15,936 | +774% |
| Deferred charges and accrued income | 490/1 | €1,390 | €1,390 | = | 0.0% |
| Total equity and liabilities | 10/49 | €14,635 | €28,407 | +€13,772 | +94.1% |
| Equity | 10/15 | €1,958 | €9,286 | +€7,328 | +374% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,342 | €5,986 | +€7,328 | |
| Amounts payable | 17/49 | €12,677 | €19,121 | +€6,444 | +50.8% |
| Amounts payable within one year | 42/48 | €12,677 | €19,121 | +€6,444 | +50.8% |
| Trade debts | 44 | €987 | €4,058 | +€3,071 | +311% |
| Suppliers | 440/4 | €987 | €4,058 | +€3,071 | +311% |
| Taxes, remuneration and social security | 45 | €11,690 | €14,595 | +€2,904 | +24.8% |
| Taxes | 450/3 | €11,690 | €14,595 | +€2,904 | +24.8% |
| Other amounts payable | 47/48 | - | €469 | +€469 | |
| Goods, raw materials, services and sundry goods | 60/61 | €221,643 | €213,488 | -€8,155 | -3.7% |
| Remuneration, social security and pensions | 62 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,117 | - | -€3,117 | |
| Other operating charges | 640/8 | €1,664 | €1,791 | +€128 | +7.7% |
| Gross operating margin | 9900 | €1,984 | €14,781 | +€12,797 | +645% |
| Operating profit (loss) | 9901 | -€2,796 | €12,977 | +€15,773 | |
| Financial charges | 65/66B | €2,017 | €1,783 | -€235 | -11.6% |
| Recurring financial charges | 65 | €2,017 | €1,783 | -€235 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,813 | €11,194 | +€16,008 | |
| Income taxes | 67/77 | €942 | €3,866 | +€2,924 | +310% |
| Profit (loss) for the period | 9904 | -€5,755 | €7,328 | +€13,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,755 | €7,328 | +€13,083 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.