ZONEWARM: 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.
ZONEWARM
Largest movements
- Receivables within one year -€12,175
down €12,175 (-45.5%), from €26,752 to €14,578
of which Other amounts receivable: -€12,961
- Cash +€3,438
up €3,438 (+2368.9%), from €145 to €3,583
mainly Receivables within one year (+€12,175) and Depreciation (+€1,080)
- Trade debts -€3,966
down €3,966 (-46.9%), from €8,451 to €4,485
- Tax, wage and social debts -€3,175
down €3,175 (-33.5%), from €9,475 to €6,300
- Profit (loss) carried forward -€1,596
down €1,596 (-42.3%), from €3,771 to €2,176
- Gross operating margin -€20,537
down €20,537, from €20,127 to -€411
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 | €27,897 | €19,160 | -€8,737 | -31.3% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €26,897 | €18,160 | -€8,737 | -32.5% |
| Amounts receivable within one year | 40/41 | €26,752 | €14,578 | -€12,175 | -45.5% |
| Trade receivables | 40 | €2,262 | €3,049 | +€787 | +34.8% |
| Other amounts receivable | 41 | €24,490 | €11,528 | -€12,961 | -52.9% |
| Cash at bank and in hand | 54/58 | €145 | €3,583 | +€3,438 | +2368.9% |
| Total equity and liabilities | 10/49 | €27,897 | €19,160 | -€8,737 | -31.3% |
| Equity | 10/15 | €9,971 | €8,376 | -€1,596 | -16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,771 | €2,176 | -€1,596 | -42.3% |
| Amounts payable | 17/49 | €17,926 | €10,785 | -€7,141 | -39.8% |
| Amounts payable within one year | 42/48 | €17,926 | €10,785 | -€7,141 | -39.8% |
| Trade debts | 44 | €8,451 | €4,485 | -€3,966 | -46.9% |
| Suppliers | 440/4 | €8,451 | €4,485 | -€3,966 | -46.9% |
| Taxes, remuneration and social security | 45 | €9,475 | €6,300 | -€3,175 | -33.5% |
| Remuneration and social security | 454/9 | €9,475 | €6,300 | -€3,175 | -33.5% |
| Non-recurring operating income | 76A | €693 | - | -€693 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,225 | €1,080 | -€146 | -11.9% |
| Non-recurring operating charges | 66A | €1,241 | - | -€1,241 | |
| Gross operating margin | 9900 | €20,127 | -€411 | -€20,537 | |
| Operating profit (loss) | 9901 | €17,661 | -€1,490 | -€19,151 | |
| Financial charges | 65/66B | €114 | €105 | -€9 | -7.5% |
| Recurring financial charges | 65 | €114 | €105 | -€9 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €17,547 | -€1,596 | -€19,143 | |
| Profit (loss) for the period | 9904 | €17,547 | -€1,596 | -€19,143 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,547 | -€1,596 | -€19,143 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.