Zoo Consultancy: 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.
Zoo Consultancy
Largest movements
- Receivables within one year -€197,996
down €197,996 (-96.5%), from €205,266 to €7,271
of which Trade receivables: -€197,996
- Cash -€31,363
down €31,363 (-64.8%), from €48,411 to €17,048
mainly Trade debts (-€183,885) and Tax, wage and social debts (-€55,608)
- Tangible fixed assets -€7,573
down €7,573 (-25.8%), from €29,364 to €21,791
of which Furniture and vehicles: -€5,646
- Trade debts -€183,885
down €183,885 (-95.9%), from €191,783 to €7,899
- Tax, wage and social debts -€55,608
down €55,608 (-51.5%), from €108,037 to €52,429
of which Taxes: -€55,608
- Other debts +€18,165
up €18,165 (+59.2%), from €30,709 to €48,873
- Debts after one year -€5,821
down €5,821 (-100%), from €5,821 to €0
- Profit (loss) carried forward -€4,208
down €4,208 (-4.2%), from -€100,547 to -€104,755
- Taxes -€47,076
down €47,076 (-97.0%), from €48,520 to €1,445
- Gross operating margin +€25,793
up €25,793, from -€18,455 to €7,338
- Depreciation -€410
down €410 (-5.1%), from €7,983 to €7,573
- Other operating charges +€230
up €230 (+13.9%), from €1,650 to €1,880
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 | €284,249 | €48,833 | -€235,416 | -82.8% |
| Fixed assets | 21/28 | €29,364 | €21,791 | -€7,573 | -25.8% |
| Tangible fixed assets | 22/27 | €29,364 | €21,791 | -€7,573 | -25.8% |
| Land and buildings | 22 | €16,481 | €14,554 | -€1,928 | -11.7% |
| Furniture and vehicles | 24 | €12,883 | €7,237 | -€5,646 | -43.8% |
| Current assets | 29/58 | €254,885 | €27,042 | -€227,843 | -89.4% |
| Amounts receivable within one year | 40/41 | €205,266 | €7,271 | -€197,996 | -96.5% |
| Trade receivables | 40 | €205,266 | €7,271 | -€197,996 | -96.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €48,411 | €17,048 | -€31,363 | -64.8% |
| Deferred charges and accrued income | 490/1 | €1,208 | €2,724 | +€1,516 | +125% |
| Total equity and liabilities | 10/49 | €284,249 | €48,833 | -€235,416 | -82.8% |
| Equity | 10/15 | -€61,981 | -€66,189 | -€4,208 | -6.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €20,017 | €20,017 | = | 0.0% |
| Distributable reserves | 133 | €20,017 | €20,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,547 | -€104,755 | -€4,208 | -4.2% |
| Amounts payable | 17/49 | €346,230 | €115,022 | -€231,208 | -66.8% |
| Amounts payable after more than one year | 17 | €5,821 | €0 | -€5,821 | -100% |
| Financial debts | 170/4 | €5,821 | €0 | -€5,821 | -100% |
| Amounts payable within one year | 42/48 | €340,409 | €115,022 | -€225,387 | -66.2% |
| Current portion of amounts payable after more than one year | 42 | €9,880 | €5,821 | -€4,060 | -41.1% |
| Trade debts | 44 | €191,783 | €7,899 | -€183,885 | -95.9% |
| Suppliers | 440/4 | €191,783 | €7,899 | -€183,885 | -95.9% |
| Taxes, remuneration and social security | 45 | €108,037 | €52,429 | -€55,608 | -51.5% |
| Taxes | 450/3 | €106,837 | €51,229 | -€55,608 | -52.0% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €30,709 | €48,873 | +€18,165 | +59.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,983 | €7,573 | -€410 | -5.1% |
| Other operating charges | 640/8 | €1,650 | €1,880 | +€230 | +13.9% |
| Gross operating margin | 9900 | -€18,455 | €7,338 | +€25,793 | |
| Operating profit (loss) | 9901 | -€28,088 | -€2,115 | +€25,973 | +92.5% |
| Financial income | 75/76B | €107 | €9 | -€98 | -91.5% |
| Recurring financial income | 75 | €107 | €9 | -€98 | -91.5% |
| Financial charges | 65/66B | €489 | €657 | +€168 | +34.3% |
| Recurring financial charges | 65 | €489 | €657 | +€168 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,470 | -€2,763 | +€25,707 | +90.3% |
| Income taxes | 67/77 | €48,520 | €1,445 | -€47,076 | -97.0% |
| Profit (loss) for the period | 9904 | -€76,991 | -€4,208 | +€72,783 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,991 | -€4,208 | +€72,783 | +94.5% |
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 20 October 2026 via checked.be.