ZOLL & CO: 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.
ZOLL & CO
Largest movements
- Deferred charges and accrued income +€107,115
up €107,115 (+1,041,974%), from €10 to €107,125
- Stocks and contracts -€46,253
down €46,253 (-11.6%), from €399,317 to €353,064
- Receivables within one year -€44,758
down €44,758 (-12.9%), from €348,262 to €303,504
of which Trade receivables: -€39,225
- Accrued charges and deferred income +€309,269
up €309,269 (+9,955%), from €3,107 to €312,376
- Other debts -€130,970
down €130,970 (-8.6%), from €1.5m to €1.4m
- Profit (loss) carried forward -€94,334
down €94,334 (-2.9%), from -€3.3m to -€3.4m
- Trade debts -€46,574
down €46,574 (-7.4%), from €629,637 to €583,063
- Debts after one year -€20,626
down €20,626 (-1.1%), from €1.8m to €1.8m
- Financial charges -€227,703
down €227,703 (-100.0%), from €227,792 to €89
- Financial income -€126,611
down €126,611 (-99.9%), from €126,753 to €141
- Gross operating margin -€68,772
down €68,772 (-328%), from -€20,938 to -€89,710
- Staff costs -€19,970
no longer reported in 2025 (was €19,970)
- Other operating charges +€2,589
up €2,589 (+672%), from €385 to €2,974
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 | €762,515 | €777,587 | +€15,071 | +2.0% |
| Fixed assets | 21/28 | €10,021 | €10,000 | -€21 | -0.2% |
| Tangible fixed assets | 22/27 | €21 | €0 | -€21 | -100.0% |
| Furniture and vehicles | 24 | €21 | €0 | -€21 | -100.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €752,494 | €767,587 | +€15,093 | +2.0% |
| Stocks and contracts in progress | 3 | €399,317 | €353,064 | -€46,253 | -11.6% |
| Stocks | 30/36 | €399,317 | €353,064 | -€46,253 | -11.6% |
| Amounts receivable within one year | 40/41 | €348,262 | €303,504 | -€44,758 | -12.9% |
| Trade receivables | 40 | €338,645 | €299,420 | -€39,225 | -11.6% |
| Other amounts receivable | 41 | €9,617 | €4,084 | -€5,533 | -57.5% |
| Cash at bank and in hand | 54/58 | €4,905 | €3,894 | -€1,011 | -20.6% |
| Deferred charges and accrued income | 490/1 | €10 | €107,125 | +€107,115 | +1,041,974% |
| Total equity and liabilities | 10/49 | €762,515 | €777,587 | +€15,071 | +2.0% |
| Equity | 10/15 | -€3,268,171 | -€3,362,505 | -€94,334 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,567 | €11,567 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,707 | €9,707 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,298,338 | -€3,392,672 | -€94,334 | -2.9% |
| Amounts payable | 17/49 | €4,030,687 | €4,140,092 | +€109,406 | +2.7% |
| Amounts payable after more than one year | 17 | €1,840,003 | €1,819,377 | -€20,626 | -1.1% |
| Other amounts payable | 178/9 | €1,840,003 | €1,819,377 | -€20,626 | -1.1% |
| Amounts payable within one year | 42/48 | €2,187,577 | €2,008,340 | -€179,237 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €629,637 | €583,063 | -€46,574 | -7.4% |
| Suppliers | 440/4 | €629,637 | €583,063 | -€46,574 | -7.4% |
| Taxes, remuneration and social security | 45 | €8,372 | €6,680 | -€1,692 | -20.2% |
| Taxes | 450/3 | €8,372 | €6,680 | -€1,692 | -20.2% |
| Other amounts payable | 47/48 | €1,524,568 | €1,393,597 | -€130,970 | -8.6% |
| Accrued charges and deferred income | 492/3 | €3,107 | €312,376 | +€309,269 | +9,955% |
| Remuneration, social security and pensions | 62 | €19,970 | - | -€19,970 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €21 | -€370 | -94.5% |
| Other operating charges | 640/8 | €385 | €2,974 | +€2,589 | +672% |
| Gross operating margin | 9900 | -€20,938 | -€89,710 | -€68,772 | -328% |
| Operating profit (loss) | 9901 | -€41,686 | -€92,706 | -€51,020 | -122% |
| Financial income | 75/76B | €126,753 | €141 | -€126,611 | -99.9% |
| Recurring financial income | 75 | €126,753 | €141 | -€126,611 | -99.9% |
| Financial charges | 65/66B | €227,792 | €89 | -€227,703 | -100.0% |
| Recurring financial charges | 65 | €227,792 | €89 | -€227,703 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€142,725 | -€92,653 | +€50,072 | +35.1% |
| Income taxes | 67/77 | €885 | €1,681 | +€796 | +89.9% |
| Profit (loss) for the period | 9904 | -€143,610 | -€94,334 | +€49,276 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€143,610 | -€94,334 | +€49,276 | +34.3% |
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 21 October 2026 via checked.be.