zone21: 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.
zone21
Largest movements
- Receivables within one year -€17,245
down €17,245 (-47.4%), from €36,363 to €19,118
of which Trade receivables: -€14,943
- Tangible fixed assets -€12,717
down €12,717 (-28.0%), from €45,405 to €32,688
of which Furniture and vehicles: -€11,397
- Trade debts -€26,872
no longer reported in 2025 (was €26,872)
- Other debts -€11,618
down €11,618 (-4.9%), from €238,534 to €226,916
- Profit (loss) carried forward +€8,636
up €8,636 (+3.1%), from -€281,747 to -€273,110
- Gross operating margin +€11,558
up €11,558 (+112.6%), from €10,264 to €21,822
- Depreciation +€4,687
up €4,687 (+58.4%), from €8,029 to €12,717
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 | €82,484 | €52,854 | -€29,629 | -35.9% |
| Fixed assets | 21/28 | €45,405 | €32,688 | -€12,717 | -28.0% |
| Tangible fixed assets | 22/27 | €45,405 | €32,688 | -€12,717 | -28.0% |
| Plant, machinery and equipment | 23 | €1,405 | €85 | -€1,320 | -93.9% |
| Furniture and vehicles | 24 | €44,000 | €32,603 | -€11,397 | -25.9% |
| Current assets | 29/58 | €37,079 | €20,166 | -€16,913 | -45.6% |
| Amounts receivable within one year | 40/41 | €36,363 | €19,118 | -€17,245 | -47.4% |
| Trade receivables | 40 | €33,157 | €18,213 | -€14,943 | -45.1% |
| Other amounts receivable | 41 | €3,206 | €905 | -€2,302 | -71.8% |
| Cash at bank and in hand | 54/58 | €314 | €1,048 | +€735 | +234.2% |
| Deferred charges and accrued income | 490/1 | €402 | - | -€402 | |
| Total equity and liabilities | 10/49 | €82,484 | €52,854 | -€29,629 | -35.9% |
| Equity | 10/15 | -€183,147 | -€174,510 | +€8,636 | +4.7% |
| Contributions | 10/11 | €98,600 | €98,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€281,747 | -€273,110 | +€8,636 | +3.1% |
| Amounts payable | 17/49 | €265,631 | €227,365 | -€38,266 | -14.4% |
| Amounts payable within one year | 42/48 | €265,631 | €227,365 | -€38,266 | -14.4% |
| Trade debts | 44 | €26,872 | - | -€26,872 | |
| Suppliers | 440/4 | €26,872 | - | -€26,872 | |
| Taxes, remuneration and social security | 45 | €224 | €449 | +€225 | +100.2% |
| Taxes | 450/3 | €224 | €449 | +€225 | +100.2% |
| Other amounts payable | 47/48 | €238,534 | €226,916 | -€11,618 | -4.9% |
| Non-recurring operating income | 76A | €2,476 | - | -€2,476 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,029 | €12,717 | +€4,687 | +58.4% |
| Other operating charges | 640/8 | €283 | €243 | -€39 | -13.9% |
| Non-recurring operating charges | 66A | €3,617 | - | -€3,617 | |
| Gross operating margin | 9900 | €10,264 | €21,822 | +€11,558 | +112.6% |
| Operating profit (loss) | 9901 | -€1,665 | €8,862 | +€10,528 | |
| Financial income | 75/76B | €55 | €210 | +€155 | +281.4% |
| Recurring financial income | 75 | €55 | €210 | +€155 | +281.4% |
| Financial charges | 65/66B | €135 | €229 | +€94 | +69.6% |
| Recurring financial charges | 65 | €135 | €229 | +€94 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,746 | €8,843 | +€10,588 | |
| Income taxes | 67/77 | €224 | €206 | -€18 | -8.0% |
| Profit (loss) for the period | 9904 | -€1,970 | €8,636 | +€10,606 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,970 | €8,636 | +€10,606 |
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 10 October 2026 via checked.be.