Zomerzon: 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.
Zomerzon
Largest movements
- Cash +€56,858
up €56,858 (+9.0%), from €633,871 to €690,728
mainly Depreciation (+€36,536) and Accrued charges and deferred income (+€11,849)
- Tangible fixed assets -€34,929
down €34,929 (-19.4%), from €179,869 to €144,940
of which Plant, machinery and equipment: -€29,691
- Accrued charges and deferred income +€11,849
up €11,849 (+97.8%), from €12,117 to €23,965
- Profit (loss) carried forward +€11,703
up €11,703 (+3.9%), from €296,658 to €308,362
- Staff costs +€24,487
up €24,487 (+8.9%), from €274,603 to €299,090
- Other operating charges +€14,287
up €14,287 (+13.0%), from €109,905 to €124,192
- Gross operating margin +€10,871
up €10,871 (+2.3%), from €480,613 to €491,484
- Depreciation -€6,395
down €6,395 (-14.9%), from €42,931 to €36,536
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 | €844,136 | €862,813 | +€18,677 | +2.2% |
| Fixed assets | 21/28 | €183,082 | €146,547 | -€36,536 | -20.0% |
| Intangible fixed assets | 21 | €3,214 | €1,607 | -€1,607 | -50.0% |
| Tangible fixed assets | 22/27 | €179,869 | €144,940 | -€34,929 | -19.4% |
| Land and buildings | 22 | €37,038 | €32,349 | -€4,688 | -12.7% |
| Plant, machinery and equipment | 23 | €142,281 | €112,590 | -€29,691 | -20.9% |
| Furniture and vehicles | 24 | €550 | - | -€550 | |
| Current assets | 29/58 | €661,053 | €716,266 | +€55,213 | +8.4% |
| Amounts receivable within one year | 40/41 | €8,078 | €1,080 | -€6,997 | -86.6% |
| Trade receivables | 40 | €5,663 | - | -€5,663 | |
| Other amounts receivable | 41 | €2,415 | €1,080 | -€1,334 | -55.3% |
| Current investments | 50/53 | €37 | €34 | -€2 | -6.1% |
| Cash at bank and in hand | 54/58 | €633,871 | €690,728 | +€56,858 | +9.0% |
| Deferred charges and accrued income | 490/1 | €19,068 | €24,423 | +€5,355 | +28.1% |
| Total equity and liabilities | 10/49 | €844,136 | €862,813 | +€18,677 | +2.2% |
| Equity | 10/15 | €786,375 | €798,079 | +€11,703 | +1.5% |
| Contributions | 10/11 | €489,717 | €489,717 | = | 0.0% |
| Capital | 10 | €489,717 | €489,717 | = | 0.0% |
| Profit (loss) carried forward | 14 | €296,658 | €308,362 | +€11,703 | +3.9% |
| Amounts payable | 17/49 | €57,760 | €64,735 | +€6,974 | +12.1% |
| Amounts payable within one year | 42/48 | €45,644 | €40,769 | -€4,875 | -10.7% |
| Trade debts | 44 | €8,630 | €4,304 | -€4,326 | -50.1% |
| Suppliers | 440/4 | €8,630 | €4,304 | -€4,326 | -50.1% |
| Taxes, remuneration and social security | 45 | €37,014 | €36,465 | -€549 | -1.5% |
| Taxes | 450/3 | €12,357 | €5,996 | -€6,361 | -51.5% |
| Remuneration and social security | 454/9 | €24,657 | €30,470 | +€5,812 | +23.6% |
| Accrued charges and deferred income | 492/3 | €12,117 | €23,965 | +€11,849 | +97.8% |
| Non-recurring operating income | 76A | - | €10,569 | +€10,569 | |
| Remuneration, social security and pensions | 62 | €274,603 | €299,090 | +€24,487 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,931 | €36,536 | -€6,395 | -14.9% |
| Other operating charges | 640/8 | €109,905 | €124,192 | +€14,287 | +13.0% |
| Non-recurring operating charges | 66A | €2,752 | €18,685 | +€15,933 | +579% |
| Gross operating margin | 9900 | €480,613 | €491,484 | +€10,871 | +2.3% |
| Operating profit (loss) | 9901 | €50,422 | €12,981 | -€37,440 | -74.3% |
| Financial income | 75/76B | €1,315 | €936 | -€380 | -28.9% |
| Recurring financial income | 75 | €1,315 | €936 | -€380 | -28.9% |
| Financial charges | 65/66B | €2,426 | €2,214 | -€212 | -8.7% |
| Recurring financial charges | 65 | €2,426 | €2,214 | -€212 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €49,311 | €11,703 | -€37,608 | -76.3% |
| Profit (loss) for the period | 9904 | €49,311 | €11,703 | -€37,608 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,311 | €11,703 | -€37,608 | -76.3% |
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 19 October 2026 via checked.be.