ZOPALUTIONSZ: 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.
ZOPALUTIONSZ
Largest movements
- Cash +€22,026
up €22,026 (+401.4%), from €5,488 to €27,514
mainly Net result for the year (+€14,913) and Receivables within one year (+€11,305)
- Receivables within one year -€11,305
down €11,305 (-99.3%), from €11,384 to €78
of which Trade receivables: -€11,384
- Tangible fixed assets -€6,000
down €6,000 (-47.7%), from €12,590 to €6,590
of which Furniture and vehicles: -€5,667
- Intangible fixed assets -€1,500
down €1,500 (-12.0%), from €12,493 to €10,993
- Deferred charges and accrued income -€1,306
down €1,306 (-45.9%), from €2,848 to €1,542
- Reserves +€14,913
up €14,913 (+131.3%), from €11,355 to €26,269
- Other debts -€12,605
no longer reported in 2025 (was €12,605)
- Trade debts -€495
down €495 (-15.4%), from €3,207 to €2,712
- Gross operating margin +€19,834
up €19,834 (+180.3%), from €10,999 to €30,833
- Taxes +€3,388
up €3,388 (+88.1%), from €3,844 to €7,233
- Financial charges +€448
up €448 (+292.3%), from €153 to €602
- Other operating charges -€445
down €445 (-36.5%), from €1,217 to €773
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 | €44,803 | €46,718 | +€1,914 | +4.3% |
| Fixed assets | 21/28 | €25,084 | €17,584 | -€7,500 | -29.9% |
| Intangible fixed assets | 21 | €12,493 | €10,993 | -€1,500 | -12.0% |
| Tangible fixed assets | 22/27 | €12,590 | €6,590 | -€6,000 | -47.7% |
| Plant, machinery and equipment | 23 | €561 | €227 | -€333 | -59.4% |
| Furniture and vehicles | 24 | €12,030 | €6,363 | -€5,667 | -47.1% |
| Current assets | 29/58 | €19,720 | €29,134 | +€9,414 | +47.7% |
| Amounts receivable within one year | 40/41 | €11,384 | €78 | -€11,305 | -99.3% |
| Trade receivables | 40 | €11,384 | - | -€11,384 | |
| Other amounts receivable | 41 | - | €78 | +€78 | |
| Cash at bank and in hand | 54/58 | €5,488 | €27,514 | +€22,026 | +401.4% |
| Deferred charges and accrued income | 490/1 | €2,848 | €1,542 | -€1,306 | -45.9% |
| Total equity and liabilities | 10/49 | €44,803 | €46,718 | +€1,914 | +4.3% |
| Equity | 10/15 | €13,855 | €28,769 | +€14,913 | +107.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,355 | €26,269 | +€14,913 | +131.3% |
| Distributable reserves | 133 | €11,355 | €26,269 | +€14,913 | +131.3% |
| Amounts payable | 17/49 | €30,948 | €17,949 | -€12,999 | -42.0% |
| Amounts payable within one year | 42/48 | €30,948 | €17,949 | -€12,999 | -42.0% |
| Trade debts | 44 | €3,207 | €2,712 | -€495 | -15.4% |
| Suppliers | 440/4 | €3,207 | €2,712 | -€495 | -15.4% |
| Taxes, remuneration and social security | 45 | €15,136 | €15,237 | +€101 | +0.7% |
| Taxes | 450/3 | €12,336 | €15,237 | +€2,901 | +23.5% |
| Remuneration and social security | 454/9 | €2,800 | - | -€2,800 | |
| Other amounts payable | 47/48 | €12,605 | - | -€12,605 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €7,500 | = | 0.0% |
| Other operating charges | 640/8 | €1,217 | €773 | -€445 | -36.5% |
| Gross operating margin | 9900 | €10,999 | €30,833 | +€19,834 | +180.3% |
| Operating profit (loss) | 9901 | €2,281 | €22,560 | +€20,279 | +888.9% |
| Financial income | 75/76B | - | €187 | +€187 | |
| Recurring financial income | 75 | - | €187 | +€187 | |
| Financial charges | 65/66B | €153 | €602 | +€448 | +292.3% |
| Recurring financial charges | 65 | €153 | €602 | +€448 | +292.3% |
| Profit (loss) for the period before taxes | 9903 | €2,128 | €22,146 | +€20,018 | +940.7% |
| Income taxes | 67/77 | €3,844 | €7,233 | +€3,388 | +88.1% |
| Profit (loss) for the period | 9904 | -€1,716 | €14,913 | +€16,629 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,716 | €14,913 | +€16,629 |
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 6 October 2026 via checked.be.