ZOOM HUMAN CAPITAL: what changed
ZOOM HUMAN CAPITAL
Largest movements
- Cash +€17,047
up €17,047 (+94.8%), from €17,991 to €35,038
mainly Net result for the year (+€16,274) and Current portion of long-term debt (+€7,607)
- Tangible fixed assets -€4,704
down €4,704 (-32.6%), from €14,427 to €9,723
of which Furniture and vehicles: -€3,959
- Receivables within one year +€2,344
up €2,344 (+7.7%), from €30,360 to €32,704
of which Other amounts receivable: +€4,361
- Current portion of long-term debt +€7,607
up €7,607 (+250%), from €3,047 to €10,654
- Debts after one year +€7,423
up €7,423 (+134%), from €5,549 to €12,972
- Trade debts +€3,953
new in 2025: €3,953
- Other debts -€2,729
down €2,729 (-13.0%), from €20,924 to €18,195
- Tax, wage and social debts -€2,678
down €2,678 (-22.2%), from €12,088 to €9,410
of which Remuneration and social security: -€2,046
- Gross operating margin +€5,996
up €5,996 (+35.1%), from €17,103 to €23,099
- Other operating charges -€1,762
down €1,762 (-63.8%), from €2,760 to €998
- Taxes -€1,588
down €1,588 (-69.5%), from €2,285 to €697
- Financial income +€250
new in 2025: €250
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,175 | €88,025 | +€13,850 | +18.7% |
| Fixed assets | 21/28 | €24,527 | €19,823 | -€4,704 | -19.2% |
| Tangible fixed assets | 22/27 | €14,427 | €9,723 | -€4,704 | -32.6% |
| Land and buildings | 22 | €1,179 | €434 | -€745 | -63.2% |
| Furniture and vehicles | 24 | €13,248 | €9,289 | -€3,959 | -29.9% |
| Financial fixed assets | 28 | €10,100 | €10,100 | = | 0.0% |
| Current assets | 29/58 | €49,648 | €68,202 | +€18,554 | +37.4% |
| Amounts receivable within one year | 40/41 | €30,360 | €32,704 | +€2,344 | +7.7% |
| Trade receivables | 40 | €30,149 | €28,132 | -€2,017 | -6.7% |
| Other amounts receivable | 41 | €211 | €4,572 | +€4,361 | +2,067% |
| Current investments | 50/53 | €211 | €210 | -€1 | -0.5% |
| Cash at bank and in hand | 54/58 | €17,991 | €35,038 | +€17,047 | +94.8% |
| Deferred charges and accrued income | 490/1 | €1,086 | €250 | -€836 | -77.0% |
| Total equity and liabilities | 10/49 | €74,175 | €88,025 | +€13,850 | +18.7% |
| Equity | 10/15 | €32,567 | €32,841 | +€274 | +0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,547 | €19,821 | +€274 | +1.4% |
| Amounts payable | 17/49 | €41,608 | €55,184 | +€13,576 | +32.6% |
| Amounts payable after more than one year | 17 | €5,549 | €12,972 | +€7,423 | +134% |
| Financial debts | 170/4 | €5,549 | €12,972 | +€7,423 | +134% |
| Amounts payable within one year | 42/48 | €36,059 | €42,212 | +€6,153 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €3,047 | €10,654 | +€7,607 | +250% |
| Trade debts | 44 | - | €3,953 | +€3,953 | |
| Suppliers | 440/4 | - | €3,953 | +€3,953 | |
| Taxes, remuneration and social security | 45 | €12,088 | €9,410 | -€2,678 | -22.2% |
| Taxes | 450/3 | €10,042 | €9,410 | -€632 | -6.3% |
| Remuneration and social security | 454/9 | €2,046 | - | -€2,046 | |
| Other amounts payable | 47/48 | €20,924 | €18,195 | -€2,729 | -13.0% |
| Remuneration, social security and pensions | 62 | €164 | €0 | -€164 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,434 | €4,204 | -€230 | -5.2% |
| Other operating charges | 640/8 | €2,760 | €998 | -€1,762 | -63.8% |
| Gross operating margin | 9900 | €17,103 | €23,099 | +€5,996 | +35.1% |
| Operating profit (loss) | 9901 | €9,745 | €17,897 | +€8,152 | +83.7% |
| Financial income | 75/76B | - | €250 | +€250 | |
| Recurring financial income | 75 | - | €250 | +€250 | |
| Financial charges | 65/66B | €1,005 | €1,176 | +€171 | +17.0% |
| Recurring financial charges | 65 | €1,005 | €1,176 | +€171 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €8,740 | €16,971 | +€8,231 | +94.2% |
| Income taxes | 67/77 | €2,285 | €697 | -€1,588 | -69.5% |
| Profit (loss) for the period | 9904 | €6,455 | €16,274 | +€9,819 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €6,455 | €16,274 | +€9,819 | +152% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.