ZOOPBOOK: 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.
ZOOPBOOK
Largest movements
- Receivables within one year +€49,219
up €49,219 (+40.0%), from €122,952 to €172,170
of which Other amounts receivable: +€44,867
- Cash -€9,140
down €9,140 (-94.0%), from €9,719 to €580
mainly Receivables within one year (-€49,219) and Contributions, distributions and other (-€20,000)
- Tax, wage and social debts +€17,453
up €17,453 (+41.3%), from €42,262 to €59,716
of which Taxes: +€13,453
- Other debts +€14,000
up €14,000 (+100.0%), from €14,000 to €28,000
- Profit (loss) carried forward +€7,289
up €7,289 (+10.0%), from €73,108 to €80,397
- Gross operating margin -€10,439
down €10,439 (-23.2%), from €44,972 to €34,533
- Financial income +€3,188
up €3,188 (+85.0%), from €3,750 to €6,938
- Depreciation -€494
down €494 (-19.9%), from €2,484 to €1,991
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,498 | €181,554 | +€39,057 | +27.4% |
| Fixed assets | 21/28 | €7,962 | €7,093 | -€869 | -10.9% |
| Tangible fixed assets | 22/27 | €7,962 | €7,093 | -€869 | -10.9% |
| Plant, machinery and equipment | 23 | €4,535 | €3,875 | -€660 | -14.5% |
| Furniture and vehicles | 24 | €3,427 | €3,218 | -€209 | -6.1% |
| Current assets | 29/58 | €134,536 | €174,461 | +€39,925 | +29.7% |
| Stocks and contracts in progress | 3 | €168 | €342 | +€174 | +104.0% |
| Stocks | 30/36 | €168 | €342 | +€174 | +104.0% |
| Amounts receivable within one year | 40/41 | €122,952 | €172,170 | +€49,219 | +40.0% |
| Trade receivables | 40 | €33,150 | €37,503 | +€4,352 | +13.1% |
| Other amounts receivable | 41 | €89,801 | €134,668 | +€44,867 | +50.0% |
| Cash at bank and in hand | 54/58 | €9,719 | €580 | -€9,140 | -94.0% |
| Deferred charges and accrued income | 490/1 | €1,697 | €1,369 | -€328 | -19.3% |
| Total equity and liabilities | 10/49 | €142,498 | €181,554 | +€39,057 | +27.4% |
| Equity | 10/15 | €81,168 | €88,457 | +€7,289 | +9.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,108 | €80,397 | +€7,289 | +10.0% |
| Amounts payable | 17/49 | €61,329 | €93,097 | +€31,767 | +51.8% |
| Amounts payable within one year | 42/48 | €61,329 | €93,097 | +€31,767 | +51.8% |
| Trade debts | 44 | €5,067 | €5,381 | +€314 | +6.2% |
| Suppliers | 440/4 | €5,067 | €5,381 | +€314 | +6.2% |
| Taxes, remuneration and social security | 45 | €42,262 | €59,716 | +€17,453 | +41.3% |
| Taxes | 450/3 | €42,262 | €55,716 | +€13,453 | +31.8% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €14,000 | €28,000 | +€14,000 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,484 | €1,991 | -€494 | -19.9% |
| Other operating charges | 640/8 | €111 | €160 | +€48 | +43.5% |
| Gross operating margin | 9900 | €44,972 | €34,533 | -€10,439 | -23.2% |
| Operating profit (loss) | 9901 | €42,377 | €32,383 | -€9,994 | -23.6% |
| Financial income | 75/76B | €3,750 | €6,938 | +€3,188 | +85.0% |
| Recurring financial income | 75 | €3,750 | €6,938 | +€3,188 | +85.0% |
| Financial charges | 65/66B | €1,623 | €1,706 | +€83 | +5.1% |
| Recurring financial charges | 65 | €1,623 | €1,706 | +€83 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €44,504 | €37,616 | -€6,888 | -15.5% |
| Income taxes | 67/77 | €10,642 | €10,327 | -€316 | -3.0% |
| Profit (loss) for the period | 9904 | €33,862 | €27,289 | -€6,573 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,862 | €27,289 | -€6,573 | -19.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.