ZOOM SERVICES: 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.
What changed
ZOOM SERVICES
NACE 55.100, Hotels and similar accommodation
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€103,039
2024 · €184,999-€81,960
Equity
€1.0m
2024 · €929,631+€85,729
Cash
€35,684
2024 · €13,401+€22,283
Balance sheet total
€2.8m
2024 · €2.8m+€66,641
Largest movements
Assets
- Tangible fixed assets +€47,950
up €47,950 (+1.8%), from €2.7m to €2.7m
of which Land and buildings: +€46,551
Equity and liabilities
- Debts after one year +€1.5m
up €1.5m (+2466.6%), from €60,692 to €1.6m
of which Financial debts: +€1.1m
- Short-term financial debts -€1.2m
no longer reported in 2025 (was €1.2m)
- Other debts -€180,479
down €180,479 (-88.7%), from €203,484 to €23,005
- Profit (loss) carried forward +€103,039
up €103,039 (+38.7%), from €266,276 to €369,315
- Tax, wage and social debts -€70,650
down €70,650 (-66.0%), from €107,061 to €36,410
of which Taxes: -€45,163
Income statement
- Gross operating margin -€101,353
down €101,353 (-11.5%), from €879,549 to €778,196
- Staff costs -€22,330
down €22,330 (-6.9%), from €325,426 to €303,096
- Financial income -€13,253
down €13,253 (-42.7%), from €31,013 to €17,760
of which Non-recurring financial income: -€10,860
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.
Result 2024
€184,999
Gross operating margin
-€101,353
Staff costs
+€22,330
Depreciation
-€3,192
Other operating charges
-€2,019
Other operating items
-€1,093
Financial income
-€13,253
Financial charges
+€8,524
Taxes
+€8,095
Result 2025
€103,039
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.
From operations
+€64,781
Investment
-€221,653
Financing
+€179,155
Cash 2024
€13,401
From operations (derived)
+€64,781
Net result for the year
+€103,039
Depreciation
+€163,313
Smaller working-capital items
+€4,406
Receivables within one year
+€9,575
Trade debts
+€13,182
Tax, wage and social debts
-€70,650
Advances received
+€42,550
Other debts
-€180,479
Accrued charges and deferred income
-€20,155
Investment (derived)
-€221,653
Investment in fixed assets (net)
-€221,653
Financing
+€179,155
Debts after one year
+€1.5m
Current portion of long-term debt
-€58,513
Short-term financial debts
-€1.2m
Contributions, distributions and other
-€17,311
Cash 2025
€35,684
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,758,143 | €2,824,785 | +€66,641 | +2.4% |
| Fixed assets | 21/28 | €2,685,962 | €2,744,302 | +€58,340 | +2.2% |
| Intangible fixed assets | 21 | - | €10,389 | +€10,389 | |
| Tangible fixed assets | 22/27 | €2,685,872 | €2,733,823 | +€47,950 | +1.8% |
| Land and buildings | 22 | €2,670,713 | €2,717,264 | +€46,551 | +1.7% |
| Plant, machinery and equipment | 23 | €6,221 | €8,343 | +€2,122 | +34.1% |
| Furniture and vehicles | 24 | €7,438 | €6,715 | -€723 | -9.7% |
| Other tangible fixed assets | 26 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €72,181 | €80,483 | +€8,302 | +11.5% |
| Stocks and contracts in progress | 3 | €4,101 | €2,901 | -€1,200 | -29.3% |
| Stocks | 30/36 | €4,101 | €2,901 | -€1,200 | -29.3% |
| Amounts receivable within one year | 40/41 | €47,235 | €37,660 | -€9,575 | -20.3% |
| Trade receivables | 40 | €2,583 | €21,210 | +€18,627 | +721.2% |
| Other amounts receivable | 41 | €44,653 | €16,450 | -€28,203 | -63.2% |
| Cash at bank and in hand | 54/58 | €13,401 | €35,684 | +€22,283 | +166.3% |
| Deferred charges and accrued income | 490/1 | €7,444 | €4,238 | -€3,206 | -43.1% |
| Total equity and liabilities | 10/49 | €2,758,143 | €2,824,785 | +€66,641 | +2.4% |
| Equity | 10/15 | €929,631 | €1,015,359 | +€85,729 | +9.2% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €22,762 | €22,762 | = | 0.0% |
| Distributable reserves | 133 | €22,762 | €22,762 | = | 0.0% |
| Profit (loss) carried forward | 14 | €266,276 | €369,315 | +€103,039 | +38.7% |
| Investment grants | 15 | €240,593 | €223,283 | -€17,311 | -7.2% |
| Amounts payable | 17/49 | €1,828,513 | €1,809,426 | -€19,087 | -1.0% |
| Amounts payable after more than one year | 17 | €60,692 | €1,557,723 | +€1.5m | +2466.6% |
| Financial debts | 170/4 | €60,692 | €1,187,723 | +€1.1m | +1857.0% |
| Other amounts payable | 178/9 | - | €370,000 | +€370,000 | |
| Amounts payable within one year | 42/48 | €1,745,695 | €249,732 | -€1.5m | -85.7% |
| Current portion of amounts payable after more than one year | 42 | €136,233 | €77,720 | -€58,513 | -43.0% |
| Financial debts | 43 | €1,242,053 | - | -€1.2m | |
| Credit institutions | 430/8 | €1,242,053 | - | -€1.2m | |
| Trade debts | 44 | €56,344 | €69,526 | +€13,182 | +23.4% |
| Suppliers | 440/4 | €56,344 | €69,526 | +€13,182 | +23.4% |
| Advances received on contracts in progress | 46 | €521 | €43,071 | +€42,550 | +8171.8% |
| Taxes, remuneration and social security | 45 | €107,061 | €36,410 | -€70,650 | -66.0% |
| Taxes | 450/3 | €50,564 | €5,400 | -€45,163 | -89.3% |
| Remuneration and social security | 454/9 | €56,497 | €31,010 | -€25,487 | -45.1% |
| Other amounts payable | 47/48 | €203,484 | €23,005 | -€180,479 | -88.7% |
| Accrued charges and deferred income | 492/3 | €22,126 | €1,971 | -€20,155 | -91.1% |
| Non-recurring operating income | 76A | - | €5,533 | +€5,533 | |
| Remuneration, social security and pensions | 62 | €325,426 | €303,096 | -€22,330 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,122 | €163,313 | +€3,192 | +2.0% |
| Other operating charges | 640/8 | €74,220 | €76,239 | +€2,019 | +2.7% |
| Non-recurring operating charges | 66A | - | €1,093 | +€1,093 | |
| Gross operating margin | 9900 | €879,549 | €778,196 | -€101,353 | -11.5% |
| Operating profit (loss) | 9901 | €319,781 | €234,455 | -€85,326 | -26.7% |
| Financial income | 75/76B | €31,013 | €17,760 | -€13,253 | -42.7% |
| Recurring financial income | 75 | €20,153 | €17,760 | -€2,393 | -11.9% |
| Non-recurring financial income | 76B | €10,860 | - | -€10,860 | |
| Financial charges | 65/66B | €119,915 | €111,391 | -€8,524 | -7.1% |
| Recurring financial charges | 65 | €119,915 | €111,391 | -€8,524 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €230,879 | €140,825 | -€90,055 | -39.0% |
| Income taxes | 67/77 | €45,880 | €37,785 | -€8,095 | -17.6% |
| Profit (loss) for the period | 9904 | €184,999 | €103,039 | -€81,960 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €184,999 | €103,039 | -€81,960 | -44.3% |
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 12 October 2026 via checked.be.