ZOMA: 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.
ZOMA
Largest movements
- Cash +€56,782
up €56,782 (+22.4%), from €253,787 to €310,568
mainly Net result for the year (+€76,602) and Trade debts (+€19,523)
- Stocks and contracts +€35,000
up €35,000 (+53.8%), from €65,000 to €100,000
- Tangible fixed assets -€10,517
down €10,517 (-33.5%), from €31,373 to €20,857
of which Furniture and vehicles: -€5,735
- Deferred charges and accrued income +€10,099
up €10,099 (+433.1%), from €2,332 to €12,431
- Reserves +€76,602
up €76,602 (+47.4%), from €161,543 to €238,145
- Trade debts +€19,523
up €19,523 (+89.5%), from €21,815 to €41,338
- Gross operating margin +€23,519
up €23,519 (+16.8%), from €139,654 to €163,172
- Staff costs +€16,207
up €16,207 (+60.3%), from €26,858 to €43,064
- Taxes +€2,677
up €2,677 (+9.5%), from €28,263 to €30,940
- Financial charges +€2,543
up €2,543 (+293.1%), from €867 to €3,410
- Depreciation -€2,512
down €2,512 (-25.2%), from €9,983 to €7,471
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.
Cash bridge derived
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 | €476,592 | €561,975 | +€85,382 | +17.9% |
| Fixed assets | 21/28 | €40,759 | €29,490 | -€11,269 | -27.6% |
| Intangible fixed assets | 21 | €986 | €234 | -€752 | -76.3% |
| Tangible fixed assets | 22/27 | €31,373 | €20,857 | -€10,517 | -33.5% |
| Plant, machinery and equipment | 23 | €21,703 | €17,191 | -€4,512 | -20.8% |
| Furniture and vehicles | 24 | €8,662 | €2,926 | -€5,735 | -66.2% |
| Other tangible fixed assets | 26 | €1,009 | €740 | -€269 | -26.7% |
| Financial fixed assets | 28 | €8,400 | €8,400 | = | 0.0% |
| Current assets | 29/58 | €435,833 | €532,484 | +€96,651 | +22.2% |
| Stocks and contracts in progress | 3 | €65,000 | €100,000 | +€35,000 | +53.8% |
| Stocks | 30/36 | €65,000 | €100,000 | +€35,000 | +53.8% |
| Amounts receivable within one year | 40/41 | €114,715 | €109,486 | -€5,229 | -4.6% |
| Trade receivables | 40 | €82,673 | €98,661 | +€15,988 | +19.3% |
| Other amounts receivable | 41 | €32,042 | €10,824 | -€21,217 | -66.2% |
| Cash at bank and in hand | 54/58 | €253,787 | €310,568 | +€56,782 | +22.4% |
| Deferred charges and accrued income | 490/1 | €2,332 | €12,431 | +€10,099 | +433.1% |
| Total equity and liabilities | 10/49 | €476,592 | €561,975 | +€85,382 | +17.9% |
| Equity | 10/15 | €431,434 | €508,036 | +€76,602 | +17.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €161,543 | €238,145 | +€76,602 | +47.4% |
| Distributable reserves | 133 | €161,543 | €238,145 | +€76,602 | +47.4% |
| Profit (loss) carried forward | 14 | €251,291 | €251,291 | = | 0.0% |
| Amounts payable | 17/49 | €45,158 | €53,938 | +€8,780 | +19.4% |
| Amounts payable within one year | 42/48 | €41,165 | €53,938 | +€12,773 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €2,900 | €0 | -€2,900 | -100.0% |
| Trade debts | 44 | €21,815 | €41,338 | +€19,523 | +89.5% |
| Suppliers | 440/4 | €21,815 | €41,338 | +€19,523 | +89.5% |
| Taxes, remuneration and social security | 45 | €14,357 | €12,303 | -€2,054 | -14.3% |
| Taxes | 450/3 | €12,583 | €9,943 | -€2,639 | -21.0% |
| Remuneration and social security | 454/9 | €1,774 | €2,360 | +€586 | +33.0% |
| Other amounts payable | 47/48 | €2,093 | €297 | -€1,796 | -85.8% |
| Accrued charges and deferred income | 492/3 | €3,993 | €0 | -€3,993 | -100.0% |
| Non-recurring operating income | 76A | €6,926 | - | -€6,926 | |
| Remuneration, social security and pensions | 62 | €26,858 | €43,064 | +€16,207 | +60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,983 | €7,471 | -€2,512 | -25.2% |
| Other operating charges | 640/8 | €3,203 | €2,581 | -€622 | -19.4% |
| Non-recurring operating charges | 66A | €651 | €0 | -€651 | -100.0% |
| Gross operating margin | 9900 | €139,654 | €163,172 | +€23,519 | +16.8% |
| Operating profit (loss) | 9901 | €98,958 | €110,056 | +€11,097 | +11.2% |
| Financial income | 75/76B | €1,016 | €897 | -€120 | -11.8% |
| Recurring financial income | 75 | €1,016 | €897 | -€120 | -11.8% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €867 | €3,410 | +€2,543 | +293.1% |
| Recurring financial charges | 65 | €867 | €3,410 | +€2,543 | +293.1% |
| Profit (loss) for the period before taxes | 9903 | €99,107 | €107,542 | +€8,435 | +8.5% |
| Income taxes | 67/77 | €28,263 | €30,940 | +€2,677 | +9.5% |
| Profit (loss) for the period | 9904 | €70,844 | €76,602 | +€5,758 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,844 | €76,602 | +€5,758 | +8.1% |
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 11 October 2026 via checked.be.