ZONIAPHARMA: 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.
ZONIAPHARMA
Largest movements
- Cash -€56,986
down €56,986 (-23.2%), from €245,266 to €188,280
mainly Contributions, distributions and other (-€153,800) and Debts after one year (-€45,417)
- Tangible fixed assets -€51,247
down €51,247 (-15.3%), from €335,931 to €284,685
of which Plant, machinery and equipment: -€30,387
- Stocks and contracts +€19,357
up €19,357 (+9.1%), from €211,893 to €231,250
- Debts after one year -€45,417
down €45,417 (-21.9%), from €207,851 to €162,435
- Other debts -€40,565
down €40,565 (-10.5%), from €384,696 to €344,130
- Gross operating margin +€61,118
up €61,118 (+29.4%), from €207,773 to €268,890
- Staff costs +€4,953
up €4,953 (+27.0%), from €18,377 to €23,330
- Depreciation +€4,377
up €4,377 (+9.3%), from €46,870 to €51,247
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 | €886,884 | €804,389 | -€82,495 | -9.3% |
| Fixed assets | 21/28 | €335,931 | €284,685 | -€51,247 | -15.3% |
| Tangible fixed assets | 22/27 | €335,931 | €284,685 | -€51,247 | -15.3% |
| Plant, machinery and equipment | 23 | €300,162 | €269,775 | -€30,387 | -10.1% |
| Furniture and vehicles | 24 | €35,770 | €14,910 | -€20,860 | -58.3% |
| Current assets | 29/58 | €550,953 | €519,704 | -€31,249 | -5.7% |
| Stocks and contracts in progress | 3 | €211,893 | €231,250 | +€19,357 | +9.1% |
| Stocks | 30/36 | €211,893 | €231,250 | +€19,357 | +9.1% |
| Amounts receivable within one year | 40/41 | €85,584 | €91,382 | +€5,798 | +6.8% |
| Trade receivables | 40 | €81,448 | €89,303 | +€7,854 | +9.6% |
| Other amounts receivable | 41 | €4,135 | €2,079 | -€2,056 | -49.7% |
| Cash at bank and in hand | 54/58 | €245,266 | €188,280 | -€56,986 | -23.2% |
| Deferred charges and accrued income | 490/1 | €8,210 | €8,792 | +€582 | +7.1% |
| Total equity and liabilities | 10/49 | €886,884 | €804,389 | -€82,495 | -9.3% |
| Equity | 10/15 | €116,989 | €117,035 | +€45 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €104,589 | €104,635 | +€45 | 0.0% |
| Distributable reserves | 133 | €104,589 | €104,635 | +€45 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €769,895 | €687,354 | -€82,541 | -10.7% |
| Amounts payable after more than one year | 17 | €207,851 | €162,435 | -€45,417 | -21.9% |
| Financial debts | 170/4 | €207,851 | €162,435 | -€45,417 | -21.9% |
| Amounts payable within one year | 42/48 | €562,044 | €524,868 | -€37,176 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €44,983 | €45,417 | +€434 | +1.0% |
| Financial debts | 43 | €20,013 | €19,967 | -€46 | -0.2% |
| Credit institutions | 430/8 | €20,013 | €19,967 | -€46 | -0.2% |
| Trade debts | 44 | €108,899 | €113,906 | +€5,007 | +4.6% |
| Suppliers | 440/4 | €108,899 | €113,906 | +€5,007 | +4.6% |
| Taxes, remuneration and social security | 45 | €3,454 | €1,448 | -€2,006 | -58.1% |
| Taxes | 450/3 | €3,454 | €1,448 | -€2,006 | -58.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €384,696 | €344,130 | -€40,565 | -10.5% |
| Accrued charges and deferred income | 492/3 | - | €52 | +€52 | |
| Non-recurring operating income | 76A | €10,541 | €17,351 | +€6,810 | +64.6% |
| Remuneration, social security and pensions | 62 | €18,377 | €23,330 | +€4,953 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,870 | €51,247 | +€4,377 | +9.3% |
| Other operating charges | 640/8 | €2,034 | €1,128 | -€906 | -44.5% |
| Gross operating margin | 9900 | €207,773 | €268,890 | +€61,118 | +29.4% |
| Operating profit (loss) | 9901 | €140,492 | €193,185 | +€52,693 | +37.5% |
| Financial income | 75/76B | €1,863 | €2,191 | +€329 | +17.6% |
| Recurring financial income | 75 | €1,863 | €2,191 | +€329 | +17.6% |
| Financial charges | 65/66B | €7,472 | €7,333 | -€138 | -1.9% |
| Recurring financial charges | 65 | €7,472 | €7,333 | -€138 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €134,883 | €188,043 | +€53,160 | +39.4% |
| Income taxes | 67/77 | €34,994 | €34,197 | -€796 | -2.3% |
| Profit (loss) for the period | 9904 | €99,889 | €153,845 | +€53,957 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,889 | €153,845 | +€53,957 | +54.0% |
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 8 October 2026 via checked.be.