ZOOMIN': 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.
ZOOMIN'
Largest movements
- Cash -€14,538
down €14,538 (-37.7%), from €38,527 to €23,989
mainly Investment in fixed assets (net) (-€12,501) and Deferred charges and accrued income (-€10,047)
- Tangible fixed assets -€14,277
down €14,277 (-5.3%), from €268,171 to €253,894
of which Land and buildings: -€12,977
- Deferred charges and accrued income +€10,047
up €10,047 (+596.1%), from €1,685 to €11,733
- Trade debts +€10,250
up €10,250 (+1032.0%), from €993 to €11,243
- Other debts -€8,131
down €8,131 (-67.8%), from €11,992 to €3,861
- Reserves -€7,909
down €7,909 (-5.3%), from €149,086 to €141,177
of which Distributable reserves: -€7,909
- Debts after one year -€7,297
down €7,297 (-4.5%), from €162,797 to €155,500
of which Financial debts: -€7,797
- Current portion of long-term debt -€5,535
down €5,535 (-41.5%), from €13,332 to €7,797
- Gross operating margin +€8,546
up €8,546 (+57.4%), from €14,886 to €23,432
- Depreciation -€3,470
down €3,470 (-11.5%), from €30,248 to €26,778
- Financial charges -€1,160
down €1,160 (-62.2%), from €1,865 to €705
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 | €360,110 | €342,647 | -€17,463 | -4.8% |
| Fixed assets | 21/28 | €268,171 | €253,894 | -€14,277 | -5.3% |
| Tangible fixed assets | 22/27 | €268,171 | €253,894 | -€14,277 | -5.3% |
| Land and buildings | 22 | €263,982 | €251,005 | -€12,977 | -4.9% |
| Plant, machinery and equipment | 23 | €1,299 | €893 | -€406 | -31.3% |
| Furniture and vehicles | 24 | €2,890 | €1,996 | -€894 | -30.9% |
| Current assets | 29/58 | €91,939 | €88,753 | -€3,186 | -3.5% |
| Amounts receivable within one year | 40/41 | €2,101 | €3,406 | +€1,305 | +62.1% |
| Trade receivables | 40 | €2,101 | €3,406 | +€1,305 | +62.1% |
| Current investments | 50/53 | €49,625 | €49,625 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,527 | €23,989 | -€14,538 | -37.7% |
| Deferred charges and accrued income | 490/1 | €1,685 | €11,733 | +€10,047 | +596.1% |
| Total equity and liabilities | 10/49 | €360,110 | €342,647 | -€17,463 | -4.8% |
| Equity | 10/15 | €167,686 | €159,777 | -€7,909 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,086 | €141,177 | -€7,909 | -5.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,215 | €42,215 | = | 0.0% |
| Distributable reserves | 133 | €105,011 | €97,102 | -€7,909 | -7.5% |
| Amounts payable | 17/49 | €192,424 | €182,870 | -€9,554 | -5.0% |
| Amounts payable after more than one year | 17 | €162,797 | €155,500 | -€7,297 | -4.5% |
| Financial debts | 170/4 | €7,797 | - | -€7,797 | |
| Other amounts payable | 178/9 | €155,000 | €155,500 | +€500 | +0.3% |
| Amounts payable within one year | 42/48 | €29,627 | €27,370 | -€2,257 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €13,332 | €7,797 | -€5,535 | -41.5% |
| Financial debts | 43 | €720 | - | -€720 | |
| Credit institutions | 430/8 | €720 | - | -€720 | |
| Trade debts | 44 | €993 | €11,243 | +€10,250 | +1032.0% |
| Suppliers | 440/4 | €993 | €11,243 | +€10,250 | +1032.0% |
| Taxes, remuneration and social security | 45 | €2,590 | €4,469 | +€1,878 | +72.5% |
| Taxes | 450/3 | €2,590 | €4,469 | +€1,878 | +72.5% |
| Other amounts payable | 47/48 | €11,992 | €3,861 | -€8,131 | -67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,248 | €26,778 | -€3,470 | -11.5% |
| Other operating charges | 640/8 | €3,570 | €3,717 | +€147 | +4.1% |
| Gross operating margin | 9900 | €14,886 | €23,432 | +€8,546 | +57.4% |
| Operating profit (loss) | 9901 | -€18,933 | -€7,063 | +€11,870 | +62.7% |
| Financial charges | 65/66B | €1,865 | €705 | -€1,160 | -62.2% |
| Recurring financial charges | 65 | €1,865 | €705 | -€1,160 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,797 | -€7,768 | +€13,029 | +62.6% |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | -€20,797 | -€7,909 | +€12,888 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,797 | -€7,909 | +€12,888 | +62.0% |
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 5 October 2026 via checked.be.