Zop: 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.
Zop
Largest movements
- Cash +€15,321
up €15,321 (+279%), from €5,482 to €20,803
mainly Net result for the year (+€14,962) and Depreciation (+€6,400)
- Tangible fixed assets -€6,400
down €6,400 (-23.9%), from €26,810 to €20,410
of which Furniture and vehicles: -€4,400
- Receivables within one year +€445
up €445 (+68.5%), from €649 to €1,094
of which Trade receivables: +€662
- Profit (loss) carried forward +€8,176
up €8,176, from -€8,176 to €0
- Debts after one year -€8,081
down €8,081 (-43.2%), from €18,711 to €10,630
- Reserves +€6,786
new in 2025: €6,786
- Tax, wage and social debts +€2,271
up €2,271 (+448%), from €506 to €2,777
- Gross operating margin +€26,998
up €26,998, from -€1,529 to €25,469
- Taxes +€2,545
new in 2025: €2,545
- Depreciation +€1,210
up €1,210 (+23.3%), from €5,190 to €6,400
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 | €32,941 | €42,306 | +€9,366 | +28.4% |
| Fixed assets | 21/28 | €26,810 | €20,410 | -€6,400 | -23.9% |
| Tangible fixed assets | 22/27 | €26,810 | €20,410 | -€6,400 | -23.9% |
| Plant, machinery and equipment | 23 | €8,378 | €6,378 | -€2,000 | -23.9% |
| Furniture and vehicles | 24 | €18,432 | €14,032 | -€4,400 | -23.9% |
| Current assets | 29/58 | €6,131 | €21,897 | +€15,766 | +257% |
| Amounts receivable within one year | 40/41 | €649 | €1,094 | +€445 | +68.5% |
| Trade receivables | 40 | €432 | €1,094 | +€662 | +153% |
| Other amounts receivable | 41 | €217 | €0 | -€217 | -100% |
| Cash at bank and in hand | 54/58 | €5,482 | €20,803 | +€15,321 | +279% |
| Total equity and liabilities | 10/49 | €32,941 | €42,306 | +€9,366 | +28.4% |
| Equity | 10/15 | -€7,176 | €7,786 | +€14,962 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €6,786 | +€6,786 | |
| Distributable reserves | 133 | - | €6,786 | +€6,786 | |
| Profit (loss) carried forward | 14 | -€8,176 | €0 | +€8,176 | |
| Amounts payable | 17/49 | €40,116 | €34,520 | -€5,596 | -13.9% |
| Amounts payable after more than one year | 17 | €18,711 | €10,630 | -€8,081 | -43.2% |
| Financial debts | 170/4 | €18,711 | €10,630 | -€8,081 | -43.2% |
| Amounts payable within one year | 42/48 | €21,405 | €23,890 | +€2,485 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €7,723 | €8,081 | +€358 | +4.6% |
| Trade debts | 44 | €1,031 | €887 | -€144 | -14.0% |
| Suppliers | 440/4 | €1,031 | €887 | -€144 | -14.0% |
| Taxes, remuneration and social security | 45 | €506 | €2,777 | +€2,271 | +448% |
| Taxes | 450/3 | €506 | €2,777 | +€2,271 | +448% |
| Other amounts payable | 47/48 | €12,146 | €12,146 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,190 | €6,400 | +€1,210 | +23.3% |
| Other operating charges | 640/8 | €180 | €371 | +€191 | +106% |
| Gross operating margin | 9900 | -€1,529 | €25,469 | +€26,998 | |
| Operating profit (loss) | 9901 | -€6,899 | €18,698 | +€25,597 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,277 | €1,191 | -€85 | -6.7% |
| Recurring financial charges | 65 | €1,277 | €1,191 | -€85 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,176 | €17,507 | +€25,682 | |
| Income taxes | 67/77 | - | €2,545 | +€2,545 | |
| Profit (loss) for the period | 9904 | -€8,176 | €14,962 | +€23,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,176 | €14,962 | +€23,137 |
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 13 October 2026 via checked.be.