ZOOSAN: 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.
ZOOSAN
Largest movements
- Tangible fixed assets -€6,758
down €6,758 (-3.5%), from €192,165 to €185,407
- Cash +€5,098
up €5,098 (+18.0%), from €28,380 to €33,478
mainly Net result for the year (+€24,386) and Tax, wage and social debts (+€16,758)
- Other debts -€45,740
down €45,740 (-100%), from €45,740 to €0
- Profit (loss) carried forward +€24,386
new in 2025: €24,386
- Tax, wage and social debts +€16,758
up €16,758, from €0 to €16,758
- Gross operating margin -€40,882
down €40,882 (-36.5%), from €112,107 to €71,224
- Taxes +€37,674
up €37,674, from €0 to €37,674
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.
Derived cash bridge
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 | €294,413 | €290,363 | -€4,049 | -1.4% |
| Fixed assets | 21/28 | €192,165 | €185,407 | -€6,758 | -3.5% |
| Tangible fixed assets | 22/27 | €192,165 | €185,407 | -€6,758 | -3.5% |
| Land and buildings | 22 | €192,165 | €185,407 | -€6,758 | -3.5% |
| Current assets | 29/58 | €102,248 | €104,956 | +€2,709 | +2.6% |
| Amounts receivable within one year | 40/41 | €73,867 | €71,478 | -€2,389 | -3.2% |
| Trade receivables | 40 | €70,880 | €33,229 | -€37,651 | -53.1% |
| Other amounts receivable | 41 | €2,987 | €38,249 | +€35,262 | +1,180% |
| Cash at bank and in hand | 54/58 | €28,380 | €33,478 | +€5,098 | +18.0% |
| Total equity and liabilities | 10/49 | €294,413 | €290,363 | -€4,049 | -1.4% |
| Equity | 10/15 | €245,597 | €269,983 | +€24,386 | +9.9% |
| Contributions | 10/11 | €16,600 | €16,600 | = | 0.0% |
| Reserves | 13 | €228,997 | €228,997 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €227,142 | €227,142 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €24,386 | +€24,386 | |
| Amounts payable | 17/49 | €48,815 | €20,380 | -€28,435 | -58.3% |
| Amounts payable within one year | 42/48 | €48,305 | €19,870 | -€28,435 | -58.9% |
| Trade debts | 44 | €2,565 | €3,112 | +€546 | +21.3% |
| Suppliers | 440/4 | €2,565 | €3,112 | +€546 | +21.3% |
| Taxes, remuneration and social security | 45 | €0 | €16,758 | +€16,758 | |
| Taxes | 450/3 | €0 | €16,758 | +€16,758 | |
| Other amounts payable | 47/48 | €45,740 | €0 | -€45,740 | -100% |
| Accrued charges and deferred income | 492/3 | €510 | €510 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,758 | €6,758 | = | 0.0% |
| Other operating charges | 640/8 | €1,734 | €2,301 | +€567 | +32.7% |
| Gross operating margin | 9900 | €112,107 | €71,224 | -€40,882 | -36.5% |
| Operating profit (loss) | 9901 | €103,614 | €62,165 | -€41,449 | -40.0% |
| Financial income | 75/76B | €2 | €108 | +€107 | +6,499% |
| Recurring financial income | 75 | €2 | €108 | +€107 | +6,499% |
| Financial charges | 65/66B | €636 | €213 | -€423 | -66.5% |
| Recurring financial charges | 65 | €636 | €213 | -€423 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €102,980 | €62,060 | -€40,920 | -39.7% |
| Income taxes | 67/77 | €0 | €37,674 | +€37,674 | |
| Profit (loss) for the period | 9904 | €102,980 | €24,386 | -€78,594 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €102,980 | €24,386 | -€78,594 | -76.3% |
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 26 October 2026 via checked.be.