ZOOM Atelier: 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.
ZOOM Atelier
Largest movements
- Cash -€23,875
down €23,875 (-32.9%), from €72,598 to €48,723
mainly Investment in fixed assets (net) (-€20,767) and Other debts (-€15,047)
- Tangible fixed assets +€7,363
up €7,363 (+4.4%), from €168,854 to €176,217
of which Land and buildings: +€7,359
- Receivables within one year -€4,156
down €4,156 (-13.8%), from €30,133 to €25,977
of which Trade receivables: -€3,256
- Other debts -€15,047
down €15,047 (-14.6%), from €102,819 to €87,772
- Tax, wage and social debts +€14,765
up €14,765 (+79.7%), from €18,534 to €33,299
of which Taxes: +€15,156
- Profit (loss) carried forward -€14,347
down €14,347 (-75.7%), from -€18,942 to -€33,289
- Debts after one year -€6,944
down €6,944 (-5.1%), from €136,549 to €129,605
- Staff costs +€35,615
up €35,615 (+33.0%), from €107,940 to €143,555
- Gross operating margin -€9,663
down €9,663 (-6.0%), from €159,749 to €150,085
- Financial charges -€6,587
down €6,587 (-48.6%), from €13,552 to €6,966
- Depreciation +€1,740
up €1,740 (+14.9%), from €11,664 to €13,404
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 | €275,585 | €256,206 | -€19,379 | -7.0% |
| Fixed assets | 21/28 | €168,854 | €176,217 | +€7,363 | +4.4% |
| Tangible fixed assets | 22/27 | €168,854 | €176,217 | +€7,363 | +4.4% |
| Land and buildings | 22 | €165,707 | €173,066 | +€7,359 | +4.4% |
| Furniture and vehicles | 24 | €3,147 | €3,151 | +€4 | +0.1% |
| Current assets | 29/58 | €106,731 | €79,989 | -€26,742 | -25.1% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,133 | €25,977 | -€4,156 | -13.8% |
| Trade receivables | 40 | €28,972 | €25,717 | -€3,256 | -11.2% |
| Other amounts receivable | 41 | €1,160 | €260 | -€900 | -77.6% |
| Cash at bank and in hand | 54/58 | €72,598 | €48,723 | -€23,875 | -32.9% |
| Deferred charges and accrued income | 490/1 | - | €1,289 | +€1,289 | |
| Total equity and liabilities | 10/49 | €275,585 | €256,206 | -€19,379 | -7.0% |
| Equity | 10/15 | €3,058 | -€11,289 | -€14,347 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,942 | -€33,289 | -€14,347 | -75.7% |
| Amounts payable | 17/49 | €272,527 | €267,496 | -€5,031 | -1.8% |
| Amounts payable after more than one year | 17 | €136,549 | €129,605 | -€6,944 | -5.1% |
| Financial debts | 170/4 | €136,549 | €129,605 | -€6,944 | -5.1% |
| Amounts payable within one year | 42/48 | €135,978 | €137,891 | +€1,913 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €6,620 | €6,944 | +€325 | +4.9% |
| Trade debts | 44 | €8,006 | €9,876 | +€1,870 | +23.4% |
| Suppliers | 440/4 | €8,006 | €9,876 | +€1,870 | +23.4% |
| Taxes, remuneration and social security | 45 | €18,534 | €33,299 | +€14,765 | +79.7% |
| Taxes | 450/3 | €6,125 | €21,281 | +€15,156 | +247% |
| Remuneration and social security | 454/9 | €12,409 | €12,018 | -€391 | -3.2% |
| Other amounts payable | 47/48 | €102,819 | €87,772 | -€15,047 | -14.6% |
| Remuneration, social security and pensions | 62 | €107,940 | €143,555 | +€35,615 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,664 | €13,404 | +€1,740 | +14.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €577 | €721 | +€144 | +25.0% |
| Gross operating margin | 9900 | €159,749 | €150,085 | -€9,663 | -6.0% |
| Operating profit (loss) | 9901 | €39,568 | -€7,595 | -€47,163 | |
| Financial income | 75/76B | €42 | €214 | +€173 | +416% |
| Recurring financial income | 75 | €42 | €214 | +€173 | +416% |
| Financial charges | 65/66B | €13,552 | €6,966 | -€6,587 | -48.6% |
| Recurring financial charges | 65 | €13,552 | €6,966 | -€6,587 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €26,057 | -€14,346 | -€40,404 | |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €26,057 | -€14,347 | -€40,405 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,057 | -€14,347 | -€40,405 |
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 23 October 2026 via checked.be.