ZOLYER CONSULTING: 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.
ZOLYER CONSULTING
Largest movements
- Cash +€16,147
up €16,147 (+8.1%), from €199,901 to €216,047
mainly Other debts (+€193,001) and Net result for the year (+€139,998)
- Other debts +€193,001
up €193,001 (+162%), from €119,497 to €312,498
- Reserves -€185,084
down €185,084 (-31.3%), from €592,240 to €407,156
- Tax, wage and social debts +€19,761
up €19,761 (+58.8%), from €33,583 to €53,343
- Gross operating margin +€5,258
up €5,258 (+2.8%), from €187,640 to €192,898
- Financial income +€5,037
up €5,037 (+237%), from €2,124 to €7,161
- Taxes +€2,720
up €2,720 (+4.8%), from €56,273 to €58,994
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 | €757,960 | €785,442 | +€27,483 | +3.6% |
| Fixed assets | 21/28 | - | €4,008 | +€4,008 | |
| Tangible fixed assets | 22/27 | - | €4,008 | +€4,008 | |
| Furniture and vehicles | 24 | - | €4,008 | +€4,008 | |
| Current assets | 29/58 | €757,960 | €781,435 | +€23,475 | +3.1% |
| Amounts receivable within one year | 40/41 | €49,099 | €51,296 | +€2,198 | +4.5% |
| Trade receivables | 40 | €49,099 | €51,296 | +€2,198 | +4.5% |
| Current investments | 50/53 | €508,745 | €513,757 | +€5,012 | +1.0% |
| Cash at bank and in hand | 54/58 | €199,901 | €216,047 | +€16,147 | +8.1% |
| Deferred charges and accrued income | 490/1 | €216 | €335 | +€119 | +55.1% |
| Total equity and liabilities | 10/49 | €757,960 | €785,442 | +€27,483 | +3.6% |
| Equity | 10/15 | €604,640 | €419,556 | -€185,084 | -30.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €592,240 | €407,156 | -€185,084 | -31.3% |
| Distributable reserves | 133 | €592,240 | €407,156 | -€185,084 | -31.3% |
| Amounts payable | 17/49 | €153,320 | €365,887 | +€212,567 | +139% |
| Amounts payable within one year | 42/48 | €153,320 | €365,887 | +€212,567 | +139% |
| Trade debts | 44 | €240 | €45 | -€195 | -81.3% |
| Suppliers | 440/4 | €240 | €45 | -€195 | -81.3% |
| Taxes, remuneration and social security | 45 | €33,583 | €53,343 | +€19,761 | +58.8% |
| Taxes | 450/3 | €33,583 | €53,343 | +€19,761 | +58.8% |
| Other amounts payable | 47/48 | €119,497 | €312,498 | +€193,001 | +162% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €757 | +€757 | |
| Other operating charges | 640/8 | €247 | €251 | +€4 | +1.6% |
| Gross operating margin | 9900 | €187,640 | €192,898 | +€5,258 | +2.8% |
| Operating profit (loss) | 9901 | €187,393 | €191,890 | +€4,497 | +2.4% |
| Financial income | 75/76B | €2,124 | €7,161 | +€5,037 | +237% |
| Recurring financial income | 75 | €2,124 | €7,161 | +€5,037 | +237% |
| Financial charges | 65/66B | €87 | €60 | -€28 | -31.6% |
| Recurring financial charges | 65 | €87 | €60 | -€28 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €189,430 | €198,991 | +€9,561 | +5.0% |
| Income taxes | 67/77 | €56,273 | €58,994 | +€2,720 | +4.8% |
| Profit (loss) for the period | 9904 | €133,157 | €139,998 | +€6,841 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €133,157 | €139,998 | +€6,841 | +5.1% |
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 31 October 2026 via checked.be.