ZoRaCon: 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.
ZoRaCon
Largest movements
- Deferred charges and accrued income -€3,170
no longer reported in 2025 (was €3,170)
- Tangible fixed assets -€1,931
down €1,931 (-29.9%), from €6,463 to €4,531
- Cash +€1,445
up €1,445 (+3.9%), from €36,786 to €38,231
mainly Deferred charges and accrued income (+€3,170) and Depreciation (+€1,931)
- Receivables within one year +€1,443
up €1,443 (+139%), from €1,038 to €2,481
of which Trade receivables: +€800
- Tax, wage and social debts -€1,191
no longer reported in 2025 (was €1,191)
- Trade debts -€788
down €788 (-97.7%), from €806 to €18
- Gross operating margin -€3,656
down €3,656 (-60.5%), from €6,046 to €2,390
- Taxes -€1,191
no longer reported in 2025 (was €1,191)
- Other operating charges -€186
down €186 (-25.9%), from €717 to €531
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 | €47,456 | €45,243 | -€2,213 | -4.7% |
| Fixed assets | 21/28 | €6,463 | €4,531 | -€1,931 | -29.9% |
| Tangible fixed assets | 22/27 | €6,463 | €4,531 | -€1,931 | -29.9% |
| Plant, machinery and equipment | 23 | €6,463 | €4,531 | -€1,931 | -29.9% |
| Current assets | 29/58 | €40,993 | €40,712 | -€281 | -0.7% |
| Amounts receivable within one year | 40/41 | €1,038 | €2,481 | +€1,443 | +139% |
| Trade receivables | 40 | €700 | €1,500 | +€800 | +114% |
| Other amounts receivable | 41 | €338 | €981 | +€643 | +190% |
| Cash at bank and in hand | 54/58 | €36,786 | €38,231 | +€1,445 | +3.9% |
| Deferred charges and accrued income | 490/1 | €3,170 | - | -€3,170 | |
| Total equity and liabilities | 10/49 | €47,456 | €45,243 | -€2,213 | -4.7% |
| Equity | 10/15 | €44,798 | €44,642 | -€157 | -0.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €45,594 | €45,594 | = | 0.0% |
| Distributable reserves | 133 | €45,594 | €45,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,796 | -€1,953 | -€157 | -8.7% |
| Amounts payable | 17/49 | €2,657 | €601 | -€2,056 | -77.4% |
| Amounts payable within one year | 42/48 | €2,657 | €601 | -€2,056 | -77.4% |
| Trade debts | 44 | €806 | €18 | -€788 | -97.7% |
| Suppliers | 440/4 | €806 | €18 | -€788 | -97.7% |
| Taxes, remuneration and social security | 45 | €1,191 | - | -€1,191 | |
| Taxes | 450/3 | €1,191 | - | -€1,191 | |
| Other amounts payable | 47/48 | €660 | €583 | -€77 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,931 | €1,931 | = | 0.0% |
| Other operating charges | 640/8 | €717 | €531 | -€186 | -25.9% |
| Non-recurring operating charges | 66A | €3,921 | - | -€3,921 | |
| Gross operating margin | 9900 | €6,046 | €2,390 | -€3,656 | -60.5% |
| Operating profit (loss) | 9901 | -€524 | -€73 | +€452 | +86.1% |
| Financial charges | 65/66B | €80 | €84 | +€4 | +5.2% |
| Recurring financial charges | 65 | €80 | €84 | +€4 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€604 | -€157 | +€447 | +74.1% |
| Income taxes | 67/77 | €1,191 | - | -€1,191 | |
| Profit (loss) for the period | 9904 | -€1,796 | -€157 | +€1,639 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,796 | -€157 | +€1,639 | +91.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.