ZOMERRUST: what changed
Two fiscal 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.
ZOMERRUST
Largest movements
- Cash +€47,499
up €47,499 (+45.6%), from €104,216 to €151,715
mainly Net result for the year (+€69,682) and Depreciation (+€32,367)
- Tangible fixed assets -€32,367
down €32,367 (-4.8%), from €668,800 to €636,433
of which Land and buildings: -€30,367
- Reserves +€69,682
up €69,682 (+10.7%), from €649,932 to €719,614
- Debts after one year -€60,263
down €60,263 (-32.7%), from €184,287 to €124,024
- Gross operating margin +€4,841
up €4,841 (+3.2%), from €151,294 to €156,134
- Financial charges -€3,239
down €3,239 (-22.7%), from €14,282 to €11,043
- Taxes +€3,213
up €3,213 (+10.5%), from €30,487 to €33,699
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 | €937,417 | €952,611 | +€15,193 | +1.6% |
| Fixed assets | 21/28 | €668,800 | €636,433 | -€32,367 | -4.8% |
| Tangible fixed assets | 22/27 | €668,800 | €636,433 | -€32,367 | -4.8% |
| Land and buildings | 22 | €663,573 | €633,206 | -€30,367 | -4.6% |
| Furniture and vehicles | 24 | €5,227 | €3,227 | -€2,000 | -38.3% |
| Current assets | 29/58 | €268,618 | €316,178 | +€47,561 | +17.7% |
| Amounts receivable after more than one year | 29 | €158,706 | €158,706 | = | 0.0% |
| Other amounts receivable | 291 | €158,706 | €158,706 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €104,216 | €151,715 | +€47,499 | +45.6% |
| Deferred charges and accrued income | 490/1 | €5,696 | €5,757 | +€61 | +1.1% |
| Total equity and liabilities | 10/49 | €937,417 | €952,611 | +€15,193 | +1.6% |
| Equity | 10/15 | €668,288 | €737,970 | +€69,682 | +10.4% |
| Contributions | 10/11 | €18,356 | €18,356 | = | 0.0% |
| Reserves | 13 | €649,932 | €719,614 | +€69,682 | +10.7% |
| Distributable reserves | 133 | €649,932 | €719,614 | +€69,682 | +10.7% |
| Amounts payable | 17/49 | €269,130 | €214,641 | -€54,489 | -20.2% |
| Amounts payable after more than one year | 17 | €184,287 | €124,024 | -€60,263 | -32.7% |
| Financial debts | 170/4 | €184,287 | €124,024 | -€60,263 | -32.7% |
| Amounts payable within one year | 42/48 | €77,096 | €83,365 | +€6,269 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €60,263 | €60,263 | = | 0.0% |
| Trade debts | 44 | €1,601 | €1,141 | -€459 | -28.7% |
| Suppliers | 440/4 | €1,601 | €1,141 | -€459 | -28.7% |
| Taxes, remuneration and social security | 45 | €13,186 | €15,415 | +€2,229 | +16.9% |
| Taxes | 450/3 | €13,186 | €15,415 | +€2,229 | +16.9% |
| Other amounts payable | 47/48 | €2,046 | €6,545 | +€4,499 | +219.9% |
| Accrued charges and deferred income | 492/3 | €7,747 | €7,252 | -€495 | -6.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,367 | €32,367 | = | 0.0% |
| Other operating charges | 640/8 | €14,360 | €14,879 | +€518 | +3.6% |
| Gross operating margin | 9900 | €151,294 | €156,134 | +€4,841 | +3.2% |
| Operating profit (loss) | 9901 | €104,566 | €108,888 | +€4,322 | +4.1% |
| Financial income | 75/76B | €5,235 | €5,537 | +€301 | +5.8% |
| Recurring financial income | 75 | €5,235 | €5,537 | +€301 | +5.8% |
| Financial charges | 65/66B | €14,282 | €11,043 | -€3,239 | -22.7% |
| Recurring financial charges | 65 | €14,282 | €11,043 | -€3,239 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €95,519 | €103,382 | +€7,862 | +8.2% |
| Income taxes | 67/77 | €30,487 | €33,699 | +€3,213 | +10.5% |
| Profit (loss) for the period | 9904 | €65,033 | €69,682 | +€4,649 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,033 | €69,682 | +€4,649 | +7.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.