ZONNE-WIJZER: 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.
ZONNE-WIJZER
Largest movements
- Current investments -€70,000
down €70,000 (-46.7%), from €150,000 to €80,000
- Receivables within one year +€66,554
up €66,554 (+1,085%), from €6,134 to €72,688
of which Trade receivables: +€49,170
- Cash -€33,374
down €33,374 (-66.0%), from €50,534 to €17,160
mainly Contributions, distributions and other (-€70,773) and Receivables within one year (-€66,554)
- Tangible fixed assets -€6,201
down €6,201 (-28.6%), from €21,649 to €15,448
of which Other tangible fixed assets: -€3,687
- Reserves -€30,000
down €30,000 (-39.2%), from €76,499 to €46,499
- Tax, wage and social debts -€9,248
down €9,248 (-29.9%), from €30,898 to €21,650
- Other debts -€5,831
down €5,831 (-5.0%), from €117,753 to €111,922
- Trade debts +€4,052
up €4,052 (+138%), from €2,934 to €6,985
- Gross operating margin -€44,963
down €44,963 (-41.1%), from €109,442 to €64,479
- Taxes -€5,681
down €5,681 (-27.1%), from €20,997 to €15,316
- Other operating charges +€3,155
up €3,155 (+290%), from €1,087 to €4,242
- Depreciation -€3,087
down €3,087 (-33.2%), from €9,288 to €6,201
- Financial income +€2,318
new in 2025: €2,318
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 | €229,083 | €188,055 | -€41,028 | -17.9% |
| Fixed assets | 21/28 | €22,415 | €16,214 | -€6,201 | -27.7% |
| Tangible fixed assets | 22/27 | €21,649 | €15,448 | -€6,201 | -28.6% |
| Furniture and vehicles | 24 | €3,233 | €719 | -€2,514 | -77.8% |
| Other tangible fixed assets | 26 | €18,416 | €14,729 | -€3,687 | -20.0% |
| Financial fixed assets | 28 | €766 | €766 | = | 0.0% |
| Current assets | 29/58 | €206,668 | €171,841 | -€34,827 | -16.9% |
| Amounts receivable within one year | 40/41 | €6,134 | €72,688 | +€66,554 | +1,085% |
| Trade receivables | 40 | €5,139 | €54,309 | +€49,170 | +957% |
| Other amounts receivable | 41 | €995 | €18,379 | +€17,384 | +1,747% |
| Current investments | 50/53 | €150,000 | €80,000 | -€70,000 | -46.7% |
| Cash at bank and in hand | 54/58 | €50,534 | €17,160 | -€33,374 | -66.0% |
| Deferred charges and accrued income | 490/1 | - | €1,993 | +€1,993 | |
| Total equity and liabilities | 10/49 | €229,083 | €188,055 | -€41,028 | -17.9% |
| Equity | 10/15 | €77,499 | €47,499 | -€30,000 | -38.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €76,499 | €46,499 | -€30,000 | -39.2% |
| Distributable reserves | 133 | €76,499 | €46,499 | -€30,000 | -39.2% |
| Amounts payable | 17/49 | €151,584 | €140,556 | -€11,028 | -7.3% |
| Amounts payable within one year | 42/48 | €151,584 | €140,556 | -€11,028 | -7.3% |
| Trade debts | 44 | €2,934 | €6,985 | +€4,052 | +138% |
| Suppliers | 440/4 | €2,934 | €6,985 | +€4,052 | +138% |
| Taxes, remuneration and social security | 45 | €30,898 | €21,650 | -€9,248 | -29.9% |
| Taxes | 450/3 | €30,898 | €21,650 | -€9,248 | -29.9% |
| Other amounts payable | 47/48 | €117,753 | €111,922 | -€5,831 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,288 | €6,201 | -€3,087 | -33.2% |
| Other operating charges | 640/8 | €1,087 | €4,242 | +€3,155 | +290% |
| Gross operating margin | 9900 | €109,442 | €64,479 | -€44,963 | -41.1% |
| Operating profit (loss) | 9901 | €99,067 | €54,036 | -€45,031 | -45.5% |
| Financial income | 75/76B | - | €2,318 | +€2,318 | |
| Recurring financial income | 75 | - | €2,318 | +€2,318 | |
| Financial charges | 65/66B | €1,571 | €265 | -€1,306 | -83.1% |
| Recurring financial charges | 65 | €1,571 | €265 | -€1,306 | -83.1% |
| Profit (loss) for the period before taxes | 9903 | €97,496 | €56,089 | -€41,407 | -42.5% |
| Income taxes | 67/77 | €20,997 | €15,316 | -€5,681 | -27.1% |
| Profit (loss) for the period | 9904 | €76,499 | €40,773 | -€35,726 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76,499 | €40,773 | -€35,726 | -46.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.