ZOMERLOOS: 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.
ZOMERLOOS
Largest movements
- Cash +€106,226
up €106,226 (+93.5%), from €113,577 to €219,802
mainly Depreciation (+€133,356) and Trade debts (+€86,190)
- Tangible fixed assets -€101,444
down €101,444 (-17.3%), from €586,415 to €484,971
of which Plant, machinery and equipment: -€105,028
- Receivables within one year +€81,322
up €81,322 (+143%), from €56,750 to €138,072
of which Trade receivables: +€74,598
- Deferred charges and accrued income +€26,214
up €26,214 (+243%), from €10,800 to €37,014
- Trade debts +€86,190
up €86,190 (+466%), from €18,491 to €104,681
- Profit (loss) carried forward +€75,578
up €75,578, from -€75,578 to €0
- Reserves -€40,240
down €40,240 (-5.9%), from €683,994 to €643,754
of which Distributable reserves: -€37,240
- Debts after one year -€22,548
down €22,548 (-23.3%), from €96,685 to €74,137
- Gross operating margin +€118,916
up €118,916 (+168%), from €70,599 to €189,515
- Taxes +€16,816
new in 2025: €16,816
- Depreciation -€9,051
down €9,051 (-6.4%), from €142,407 to €133,356
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 | €767,542 | €879,859 | +€112,317 | +14.6% |
| Fixed assets | 21/28 | €586,415 | €484,971 | -€101,444 | -17.3% |
| Tangible fixed assets | 22/27 | €586,415 | €484,971 | -€101,444 | -17.3% |
| Land and buildings | 22 | €297,915 | €284,424 | -€13,491 | -4.5% |
| Plant, machinery and equipment | 23 | €271,828 | €166,801 | -€105,028 | -38.6% |
| Furniture and vehicles | 24 | €16,672 | €33,746 | +€17,074 | +102% |
| Current assets | 29/58 | €181,127 | €394,888 | +€213,762 | +118% |
| Amounts receivable within one year | 40/41 | €56,750 | €138,072 | +€81,322 | +143% |
| Trade receivables | 40 | €36,723 | €111,322 | +€74,598 | +203% |
| Other amounts receivable | 41 | €20,027 | €26,750 | +€6,723 | +33.6% |
| Cash at bank and in hand | 54/58 | €113,577 | €219,802 | +€106,226 | +93.5% |
| Deferred charges and accrued income | 490/1 | €10,800 | €37,014 | +€26,214 | +243% |
| Total equity and liabilities | 10/49 | €767,542 | €879,859 | +€112,317 | +14.6% |
| Equity | 10/15 | €638,416 | €673,754 | +€35,338 | +5.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €683,994 | €643,754 | -€40,240 | -5.9% |
| Non-distributable reserves | 130/1 | €3,000 | €0 | -€3,000 | -100% |
| Reserves not available under the articles | 1311 | €3,000 | €0 | -€3,000 | -100% |
| Distributable reserves | 133 | €680,994 | €643,754 | -€37,240 | -5.5% |
| Profit (loss) carried forward | 14 | -€75,578 | €0 | +€75,578 | |
| Amounts payable | 17/49 | €129,125 | €206,105 | +€76,980 | +59.6% |
| Amounts payable after more than one year | 17 | €96,685 | €74,137 | -€22,548 | -23.3% |
| Financial debts | 170/4 | €96,685 | €74,137 | -€22,548 | -23.3% |
| Amounts payable within one year | 42/48 | €32,441 | €131,968 | +€99,527 | +307% |
| Current portion of amounts payable after more than one year | 42 | €5,726 | €14,137 | +€8,411 | +147% |
| Trade debts | 44 | €18,491 | €104,681 | +€86,190 | +466% |
| Suppliers | 440/4 | €18,491 | €104,681 | +€86,190 | +466% |
| Taxes, remuneration and social security | 45 | €3,960 | €6,791 | +€2,831 | +71.5% |
| Taxes | 450/3 | €3,960 | €6,791 | +€2,831 | +71.5% |
| Other amounts payable | 47/48 | €4,264 | €6,359 | +€2,095 | +49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,407 | €133,356 | -€9,051 | -6.4% |
| Other operating charges | 640/8 | €3,157 | €3,306 | +€149 | +4.7% |
| Gross operating margin | 9900 | €70,599 | €189,515 | +€118,916 | +168% |
| Operating profit (loss) | 9901 | -€74,965 | €52,853 | +€127,818 | |
| Financial income | 75/76B | €148 | €19 | -€129 | -87.2% |
| Recurring financial income | 75 | €148 | €19 | -€129 | -87.2% |
| Financial charges | 65/66B | €761 | €718 | -€43 | -5.7% |
| Recurring financial charges | 65 | €761 | €718 | -€43 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€75,578 | €52,154 | +€127,732 | |
| Income taxes | 67/77 | - | €16,816 | +€16,816 | |
| Profit (loss) for the period | 9904 | -€75,578 | €35,338 | +€110,916 | |
| Profit (loss) for the period to be appropriated | 9905 | -€75,578 | €35,338 | +€110,916 |
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 29 October 2026 via checked.be.