ZOOLITE: 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.
ZOOLITE
Largest movements
- Cash +€243,228
up €243,228 (+247.2%), from €98,404 to €341,632
mainly Current investments (+€180,000) and Net result for the year (+€32,516)
- Current investments -€180,000
no longer reported in 2025 (was €180,000)
- Receivables within one year -€25,842
down €25,842 (-66.7%), from €38,770 to €12,927
of which Other amounts receivable: -€15,436
- Tangible fixed assets +€4,753
up €4,753 (+101.7%), from €4,673 to €9,426
of which Furniture and vehicles: +€3,939
- Profit (loss) carried forward +€32,516
up €32,516 (+85.4%), from €38,054 to €70,570
- Tax, wage and social debts +€4,687
up €4,687 (+26.7%), from €17,542 to €22,230
of which Taxes: +€4,666
- Taxes +€9,942
up €9,942 (+57.7%), from €17,216 to €27,158
- Financial income +€7,905
up €7,905 (+370.3%), from €2,135 to €10,039
- Depreciation +€1,070
up €1,070 (+49.5%), from €2,161 to €3,231
- Gross operating margin -€1,031
down €1,031 (-1.8%), from €56,923 to €55,892
- Financial charges -€636
down €636 (-18.1%), from €3,518 to €2,882
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 | €355,334 | €397,271 | +€41,937 | +11.8% |
| Fixed assets | 21/28 | €10,673 | €15,426 | +€4,753 | +44.5% |
| Tangible fixed assets | 22/27 | €4,673 | €9,426 | +€4,753 | +101.7% |
| Plant, machinery and equipment | 23 | €1,052 | €1,866 | +€814 | +77.4% |
| Furniture and vehicles | 24 | €3,621 | €7,559 | +€3,939 | +108.8% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €344,661 | €381,845 | +€37,184 | +10.8% |
| Amounts receivable after more than one year | 29 | €27,000 | €27,000 | = | 0.0% |
| Other amounts receivable | 291 | €27,000 | €27,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,770 | €12,927 | -€25,842 | -66.7% |
| Trade receivables | 40 | €22,990 | €12,584 | -€10,406 | -45.3% |
| Other amounts receivable | 41 | €15,780 | €343 | -€15,436 | -97.8% |
| Current investments | 50/53 | €180,000 | - | -€180,000 | |
| Cash at bank and in hand | 54/58 | €98,404 | €341,632 | +€243,228 | +247.2% |
| Deferred charges and accrued income | 490/1 | €487 | €286 | -€201 | -41.3% |
| Total equity and liabilities | 10/49 | €355,334 | €397,271 | +€41,937 | +11.8% |
| Equity | 10/15 | €333,854 | €366,370 | +€32,516 | +9.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €292,800 | €292,800 | = | 0.0% |
| Distributable reserves | 133 | €292,800 | €292,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,054 | €70,570 | +€32,516 | +85.4% |
| Amounts payable | 17/49 | €21,480 | €30,900 | +€9,421 | +43.9% |
| Amounts payable within one year | 42/48 | €21,480 | €30,900 | +€9,421 | +43.9% |
| Trade debts | 44 | €2,766 | €6,254 | +€3,489 | +126.1% |
| Suppliers | 440/4 | €2,766 | €6,254 | +€3,489 | +126.1% |
| Taxes, remuneration and social security | 45 | €17,542 | €22,230 | +€4,687 | +26.7% |
| Taxes | 450/3 | €14,831 | €19,498 | +€4,666 | +31.5% |
| Remuneration and social security | 454/9 | €2,711 | €2,732 | +€21 | +0.8% |
| Other amounts payable | 47/48 | €1,171 | €2,416 | +€1,245 | +106.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,161 | €3,231 | +€1,070 | +49.5% |
| Other operating charges | 640/8 | €286 | €144 | -€142 | -49.7% |
| Gross operating margin | 9900 | €56,923 | €55,892 | -€1,031 | -1.8% |
| Operating profit (loss) | 9901 | €54,477 | €52,517 | -€1,959 | -3.6% |
| Financial income | 75/76B | €2,135 | €10,039 | +€7,905 | +370.3% |
| Recurring financial income | 75 | €2,135 | €10,039 | +€7,905 | +370.3% |
| Financial charges | 65/66B | €3,518 | €2,882 | -€636 | -18.1% |
| Recurring financial charges | 65 | €3,518 | €2,882 | -€636 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €53,093 | €59,675 | +€6,582 | +12.4% |
| Income taxes | 67/77 | €17,216 | €27,158 | +€9,942 | +57.7% |
| Profit (loss) for the period | 9904 | €35,877 | €32,516 | -€3,361 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,877 | €32,516 | -€3,361 | -9.4% |
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.