ZOOM DESIGN: 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 DESIGN
Largest movements
- Cash -€12,200
down €12,200 (-79.2%), from €15,405 to €3,205
mainly Net result for the year (-€13,353) and Debts after one year (-€11,361)
- Tangible fixed assets -€10,069
down €10,069 (-3.8%), from €263,003 to €252,934
of which Land and buildings: -€9,570
- Receivables within one year -€5,989
down €5,989 (-12.8%), from €46,886 to €40,897
of which Trade receivables: -€10,182
- Profit (loss) carried forward -€13,353
down €13,353 (-23.6%), from €56,530 to €43,177
- Debts after one year -€11,361
down €11,361 (-4.7%), from €242,377 to €231,016
- Gross operating margin -€15,173
down €15,173 (-86.8%), from €17,481 to €2,308
- Financial charges -€1,234
down €1,234 (-23.7%), from €5,200 to €3,966
- Depreciation -€509
down €509 (-4.8%), from €10,578 to €10,069
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 | €367,292 | €340,290 | -€27,002 | -7.4% |
| Fixed assets | 21/28 | €263,003 | €252,934 | -€10,069 | -3.8% |
| Tangible fixed assets | 22/27 | €263,003 | €252,934 | -€10,069 | -3.8% |
| Land and buildings | 22 | €252,667 | €243,097 | -€9,570 | -3.8% |
| Furniture and vehicles | 24 | €418 | - | -€418 | |
| Other tangible fixed assets | 26 | €9,918 | €9,837 | -€81 | -0.8% |
| Current assets | 29/58 | €104,289 | €87,356 | -€16,933 | -16.2% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,886 | €40,897 | -€5,989 | -12.8% |
| Trade receivables | 40 | €22,820 | €12,638 | -€10,182 | -44.6% |
| Other amounts receivable | 41 | €24,066 | €28,259 | +€4,193 | +17.4% |
| Cash at bank and in hand | 54/58 | €15,405 | €3,205 | -€12,200 | -79.2% |
| Deferred charges and accrued income | 490/1 | €11,998 | €13,254 | +€1,256 | +10.5% |
| Total equity and liabilities | 10/49 | €367,292 | €340,290 | -€27,002 | -7.4% |
| Equity | 10/15 | €94,590 | €81,237 | -€13,353 | -14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Distributable reserves | 133 | €31,860 | €31,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,530 | €43,177 | -€13,353 | -23.6% |
| Amounts payable | 17/49 | €272,702 | €259,053 | -€13,649 | -5.0% |
| Amounts payable after more than one year | 17 | €242,377 | €231,016 | -€11,361 | -4.7% |
| Financial debts | 170/4 | €242,377 | €231,016 | -€11,361 | -4.7% |
| Amounts payable within one year | 42/48 | €30,325 | €28,037 | -€2,288 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €11,371 | €11,574 | +€203 | +1.8% |
| Trade debts | 44 | €16,093 | €13,960 | -€2,133 | -13.3% |
| Suppliers | 440/4 | €16,093 | €13,960 | -€2,133 | -13.3% |
| Taxes, remuneration and social security | 45 | €2,861 | €2,503 | -€358 | -12.5% |
| Taxes | 450/3 | €2,861 | €2,503 | -€358 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,578 | €10,069 | -€509 | -4.8% |
| Other operating charges | 640/8 | €1,199 | €1,091 | -€108 | -9.0% |
| Gross operating margin | 9900 | €17,481 | €2,308 | -€15,173 | -86.8% |
| Operating profit (loss) | 9901 | €5,704 | -€8,852 | -€14,556 | |
| Financial charges | 65/66B | €5,200 | €3,966 | -€1,234 | -23.7% |
| Recurring financial charges | 65 | €5,200 | €3,966 | -€1,234 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €504 | -€12,818 | -€13,322 | |
| Income taxes | 67/77 | €415 | €535 | +€120 | +28.9% |
| Profit (loss) for the period | 9904 | €89 | -€13,353 | -€13,442 | |
| Profit (loss) for the period to be appropriated | 9905 | €89 | -€13,353 | -€13,442 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.