ZOM-ER: 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.
ZOM-ER
Largest movements
- Tangible fixed assets +€73,549
up €73,549 (+331%), from €22,245 to €95,794
of which Land and buildings: +€62,564
- Receivables within one year +€21,865
up €21,865 (+26.2%), from €83,352 to €105,217
of which Other amounts receivable: +€19,130
- Stocks and contracts +€21,226
up €21,226 (+173%), from €12,252 to €33,478
- Cash +€6,331
up €6,331 (+14.9%), from €42,362 to €48,693
mainly Debts after one year (+€72,393) and Tax, wage and social debts (+€31,041)
- Debts after one year +€72,393
new in 2025: €72,393
- Tax, wage and social debts +€31,041
up €31,041 (+161%), from €19,332 to €50,373
of which Remuneration and social security: +€18,359
- Trade debts -€11,352
down €11,352 (-18.6%), from €60,902 to €49,550
- Current portion of long-term debt +€10,423
new in 2025: €10,423
- Reserves +€10,278
up €10,278 (+38.6%), from €26,616 to €36,894
of which Distributable reserves: +€10,278
- Staff costs +€27,156
up €27,156 (+79.4%), from €34,213 to €61,369
- Gross operating margin +€23,718
up €23,718 (+45.1%), from €52,561 to €76,279
- Write-downs -€12,000
down €12,000, from €6,000 to -€6,000
- Depreciation -€5,340
down €5,340 (-77.0%), from €6,934 to €1,594
- Financial charges +€5,329
up €5,329 (+490%), from €1,087 to €6,416
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 | €168,100 | €291,071 | +€122,971 | +73.2% |
| Fixed assets | 21/28 | €22,370 | €95,919 | +€73,549 | +329% |
| Tangible fixed assets | 22/27 | €22,245 | €95,794 | +€73,549 | +331% |
| Land and buildings | 22 | - | €62,564 | +€62,564 | |
| Plant, machinery and equipment | 23 | €2,804 | €5,763 | +€2,959 | +106% |
| Furniture and vehicles | 24 | - | €27,467 | +€27,467 | |
| Other tangible fixed assets | 26 | €19,441 | - | -€19,441 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €145,730 | €195,152 | +€49,422 | +33.9% |
| Stocks and contracts in progress | 3 | €12,252 | €33,478 | +€21,226 | +173% |
| Stocks | 30/36 | €12,252 | €33,478 | +€21,226 | +173% |
| Amounts receivable within one year | 40/41 | €83,352 | €105,217 | +€21,865 | +26.2% |
| Trade receivables | 40 | €65,898 | €68,633 | +€2,735 | +4.2% |
| Other amounts receivable | 41 | €17,454 | €36,584 | +€19,130 | +110% |
| Cash at bank and in hand | 54/58 | €42,362 | €48,693 | +€6,331 | +14.9% |
| Deferred charges and accrued income | 490/1 | €7,764 | €7,764 | = | 0.0% |
| Total equity and liabilities | 10/49 | €168,100 | €291,071 | +€122,971 | +73.2% |
| Equity | 10/15 | €45,334 | €55,612 | +€10,278 | +22.7% |
| Contributions | 10/11 | €18,718 | €18,718 | = | 0.0% |
| Reserves | 13 | €26,616 | €36,894 | +€10,278 | +38.6% |
| Non-distributable reserves | 130/1 | €479 | €479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €479 | €479 | = | 0.0% |
| Distributable reserves | 133 | €26,137 | €36,415 | +€10,278 | +39.3% |
| Amounts payable | 17/49 | €122,766 | €235,459 | +€112,693 | +91.8% |
| Amounts payable after more than one year | 17 | - | €72,393 | +€72,393 | |
| Financial debts | 170/4 | - | €72,393 | +€72,393 | |
| Amounts payable within one year | 42/48 | €122,766 | €163,066 | +€40,300 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | - | €10,423 | +€10,423 | |
| Trade debts | 44 | €60,902 | €49,550 | -€11,352 | -18.6% |
| Suppliers | 440/4 | €60,902 | €49,550 | -€11,352 | -18.6% |
| Taxes, remuneration and social security | 45 | €19,332 | €50,373 | +€31,041 | +161% |
| Taxes | 450/3 | €18,745 | €31,427 | +€12,682 | +67.7% |
| Remuneration and social security | 454/9 | €587 | €18,946 | +€18,359 | +3,128% |
| Other amounts payable | 47/48 | €42,532 | €52,720 | +€10,188 | +24.0% |
| Remuneration, social security and pensions | 62 | €34,213 | €61,369 | +€27,156 | +79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,934 | €1,594 | -€5,340 | -77.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,000 | -€6,000 | -€12,000 | |
| Other operating charges | 640/8 | €2,757 | €1,481 | -€1,276 | -46.3% |
| Gross operating margin | 9900 | €52,561 | €76,279 | +€23,718 | +45.1% |
| Operating profit (loss) | 9901 | €2,657 | €17,835 | +€15,178 | +571% |
| Financial income | 75/76B | - | €59 | +€59 | |
| Recurring financial income | 75 | - | €59 | +€59 | |
| Financial charges | 65/66B | €1,087 | €6,416 | +€5,329 | +490% |
| Recurring financial charges | 65 | €1,087 | €6,416 | +€5,329 | +490% |
| Profit (loss) for the period before taxes | 9903 | €1,570 | €11,478 | +€9,908 | +631% |
| Income taxes | 67/77 | €423 | €1,200 | +€777 | +184% |
| Profit (loss) for the period | 9904 | €1,147 | €10,278 | +€9,131 | +796% |
| Profit (loss) for the period to be appropriated | 9905 | €1,147 | €10,278 | +€9,131 | +796% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.