ZONOMA: 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.
ZONOMA
Largest movements
- Receivables within one year -€15,221
down €15,221 (-37.6%), from €40,501 to €25,280
of which Trade receivables: -€9,876
- Cash +€8,335
up €8,335 (+124.2%), from €6,708 to €15,043
mainly Net result for the year (+€28,800) and Receivables within one year (+€15,221)
- Deferred charges and accrued income -€4,049
no longer reported in 2025 (was €4,049)
- Tangible fixed assets +€2,692
up €2,692 (+55.6%), from €4,840 to €7,531
- Other debts -€17,603
down €17,603 (-51.8%), from €34,000 to €16,397
- Profit (loss) carried forward +€9,800
up €9,800 (+255.1%), from €3,842 to €13,641
- Tax, wage and social debts -€824
down €824 (-10.9%), from €7,582 to €6,758
of which Taxes: -€976
- Financial charges -€20,917
down €20,917 (-29.2%), from €71,604 to €50,688
- Gross operating margin +€12,811
up €12,811 (+16.3%), from €78,732 to €91,543
- Taxes +€7,032
up €7,032 (+495.9%), from €1,418 to €8,451
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 | €56,098 | €47,854 | -€8,244 | -14.7% |
| Fixed assets | 21/28 | €4,840 | €7,531 | +€2,692 | +55.6% |
| Tangible fixed assets | 22/27 | €4,840 | €7,531 | +€2,692 | +55.6% |
| Furniture and vehicles | 24 | €4,840 | €7,531 | +€2,692 | +55.6% |
| Current assets | 29/58 | €51,258 | €40,323 | -€10,935 | -21.3% |
| Amounts receivable within one year | 40/41 | €40,501 | €25,280 | -€15,221 | -37.6% |
| Trade receivables | 40 | €31,106 | €21,231 | -€9,876 | -31.7% |
| Other amounts receivable | 41 | €9,395 | €4,049 | -€5,345 | -56.9% |
| Cash at bank and in hand | 54/58 | €6,708 | €15,043 | +€8,335 | +124.2% |
| Deferred charges and accrued income | 490/1 | €4,049 | - | -€4,049 | |
| Total equity and liabilities | 10/49 | €56,098 | €47,854 | -€8,244 | -14.7% |
| Equity | 10/15 | €13,842 | €23,641 | +€9,800 | +70.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,842 | €13,641 | +€9,800 | +255.1% |
| Amounts payable | 17/49 | €42,257 | €24,213 | -€18,043 | -42.7% |
| Amounts payable within one year | 42/48 | €42,257 | €24,213 | -€18,043 | -42.7% |
| Trade debts | 44 | €675 | €1,059 | +€384 | +56.8% |
| Suppliers | 440/4 | €675 | €1,059 | +€384 | +56.8% |
| Taxes, remuneration and social security | 45 | €7,582 | €6,758 | -€824 | -10.9% |
| Taxes | 450/3 | €7,582 | €6,606 | -€976 | -12.9% |
| Remuneration and social security | 454/9 | - | €152 | +€152 | |
| Other amounts payable | 47/48 | €34,000 | €16,397 | -€17,603 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,379 | €3,027 | +€647 | +27.2% |
| Other operating charges | 640/8 | €1,809 | €994 | -€816 | -45.1% |
| Gross operating margin | 9900 | €78,732 | €91,543 | +€12,811 | +16.3% |
| Operating profit (loss) | 9901 | €74,543 | €87,522 | +€12,979 | +17.4% |
| Financial income | 75/76B | €218 | €415 | +€198 | +90.6% |
| Recurring financial income | 75 | €218 | €415 | +€198 | +90.6% |
| Financial charges | 65/66B | €71,604 | €50,688 | -€20,917 | -29.2% |
| Recurring financial charges | 65 | €71,604 | €50,688 | -€20,917 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €3,157 | €37,250 | +€34,094 | +1080.0% |
| Income taxes | 67/77 | €1,418 | €8,451 | +€7,032 | +495.9% |
| Profit (loss) for the period | 9904 | €1,739 | €28,800 | +€27,061 | +1556.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,739 | €28,800 | +€27,061 | +1556.5% |
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.