ZOOT: 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.
ZOOT
Largest movements
- Cash +€102,307
up €102,307 (+77.0%), from €132,913 to €235,220
mainly Net result for the year (+€38,345) and Stocks and contracts (+€36,290)
- Stocks and contracts -€36,290
down €36,290 (-100.0%), from €36,290 to €0
- Receivables within one year -€33,117
down €33,117 (-17.7%), from €187,142 to €154,025
of which Trade receivables: -€16,715
- Tangible fixed assets -€9,175
down €9,175 (-36.6%), from €25,043 to €15,868
of which Leasing and similar rights: -€6,759
- Reserves +€38,345
up €38,345 (+15.2%), from €252,932 to €291,277
- Trade debts -€20,804
down €20,804 (-32.3%), from €64,365 to €43,561
- Accrued charges and deferred income +€10,154
new in 2025: €10,154
- Debts after one year -€5,955
down €5,955 (-14.8%), from €40,360 to €34,405
of which Financial debts: -€4,600
- Gross operating margin +€15,783
up €15,783 (+30.8%), from €51,251 to €67,034
- Taxes +€3,984
up €3,984 (+33.7%), from €11,829 to €15,813
- Financial charges -€880
down €880 (-46.0%), from €1,912 to €1,032
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 | €388,559 | €414,311 | +€25,752 | +6.6% |
| Fixed assets | 21/28 | €29,602 | €21,927 | -€7,676 | -25.9% |
| Intangible fixed assets | 21 | €2,174 | €3,561 | +€1,387 | +63.8% |
| Tangible fixed assets | 22/27 | €25,043 | €15,868 | -€9,175 | -36.6% |
| Plant, machinery and equipment | 23 | €1,455 | €960 | -€495 | -34.0% |
| Furniture and vehicles | 24 | €1,920 | €0 | -€1,920 | -100.0% |
| Leasing and similar rights | 25 | €21,667 | €14,908 | -€6,759 | -31.2% |
| Financial fixed assets | 28 | €2,386 | €2,498 | +€112 | +4.7% |
| Current assets | 29/58 | €358,957 | €392,384 | +€33,427 | +9.3% |
| Stocks and contracts in progress | 3 | €36,290 | €0 | -€36,290 | -100.0% |
| Contracts in progress | 37 | €36,290 | €0 | -€36,290 | -100.0% |
| Amounts receivable within one year | 40/41 | €187,142 | €154,025 | -€33,117 | -17.7% |
| Trade receivables | 40 | €155,121 | €138,406 | -€16,715 | -10.8% |
| Other amounts receivable | 41 | €32,021 | €15,619 | -€16,402 | -51.2% |
| Cash at bank and in hand | 54/58 | €132,913 | €235,220 | +€102,307 | +77.0% |
| Deferred charges and accrued income | 490/1 | €2,612 | €3,139 | +€527 | +20.2% |
| Total equity and liabilities | 10/49 | €388,559 | €414,311 | +€25,752 | +6.6% |
| Equity | 10/15 | €271,932 | €310,277 | +€38,345 | +14.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €252,932 | €291,277 | +€38,345 | +15.2% |
| Distributable reserves | 133 | €252,932 | €291,277 | +€38,345 | +15.2% |
| Amounts payable | 17/49 | €116,627 | €104,034 | -€12,594 | -10.8% |
| Amounts payable after more than one year | 17 | €40,360 | €34,405 | -€5,955 | -14.8% |
| Financial debts | 170/4 | €10,223 | €5,623 | -€4,600 | -45.0% |
| Other amounts payable | 178/9 | €30,137 | €28,782 | -€1,355 | -4.5% |
| Amounts payable within one year | 42/48 | €76,267 | €59,474 | -€16,793 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €4,406 | €4,600 | +€194 | +4.4% |
| Financial debts | 43 | - | €292 | +€292 | |
| Credit institutions | 430/8 | - | €292 | +€292 | |
| Trade debts | 44 | €64,365 | €43,561 | -€20,804 | -32.3% |
| Suppliers | 440/4 | €64,365 | €43,561 | -€20,804 | -32.3% |
| Taxes, remuneration and social security | 45 | €7,497 | €11,020 | +€3,524 | +47.0% |
| Taxes | 450/3 | €7,497 | €11,020 | +€3,524 | +47.0% |
| Accrued charges and deferred income | 492/3 | - | €10,154 | +€10,154 | |
| Non-recurring operating income | 76A | - | €67,000 | +€67,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,481 | €10,038 | +€557 | +5.9% |
| Other operating charges | 640/8 | €1,955 | €1,878 | -€77 | -4.0% |
| Gross operating margin | 9900 | €51,251 | €67,034 | +€15,783 | +30.8% |
| Operating profit (loss) | 9901 | €39,815 | €55,118 | +€15,304 | +38.4% |
| Financial income | 75/76B | €300 | €72 | -€228 | -76.0% |
| Recurring financial income | 75 | €300 | €72 | -€228 | -76.0% |
| Financial charges | 65/66B | €1,912 | €1,032 | -€880 | -46.0% |
| Recurring financial charges | 65 | €1,912 | €1,032 | -€880 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €38,203 | €54,159 | +€15,955 | +41.8% |
| Income taxes | 67/77 | €11,829 | €15,813 | +€3,984 | +33.7% |
| Profit (loss) for the period | 9904 | €26,374 | €38,345 | +€11,971 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,374 | €38,345 | +€11,971 | +45.4% |
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 1 October 2026 via checked.be.