ZORGCONCEPT: 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.
ZORGCONCEPT
Largest movements
- Receivables within one year +€32,165
new in 2025: €32,165
- Intangible fixed assets +€28,500
new in 2025: €28,500
- Financial fixed assets -€25,000
down €25,000 (-16.1%), from €155,000 to €130,000
- Deferred charges and accrued income +€8,998
up €8,998 (+192.6%), from €4,671 to €13,668
- Cash +€7,837
up €7,837 (+30.7%), from €25,546 to €33,383
mainly Trade debts (+€38,920) and Accrued charges and deferred income (+€17,076)
- Profit (loss) carried forward -€40,590
no longer reported in 2025 (was €40,590)
- Trade debts +€38,920
up €38,920 (+1688.8%), from €2,305 to €41,225
- Reserves +€37,087
up €37,087 (+253.0%), from €14,657 to €51,744
of which Distributable reserves: +€37,087
- Accrued charges and deferred income +€17,076
new in 2025: €17,076
- Gross operating margin +€22,662
up €22,662, from -€8,849 to €13,813
- Other operating charges +€15,660
up €15,660 (+2825.3%), from €554 to €16,215
- Financial income -€6,241
down €6,241 (-99.9%), from €6,245 to €4
- Financial charges +€344
up €344 (+45.1%), from €761 to €1,105
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 | €185,217 | €237,717 | +€52,500 | +28.3% |
| Fixed assets | 21/28 | €155,000 | €158,500 | +€3,500 | +2.3% |
| Intangible fixed assets | 21 | - | €28,500 | +€28,500 | |
| Financial fixed assets | 28 | €155,000 | €130,000 | -€25,000 | -16.1% |
| Current assets | 29/58 | €30,217 | €79,217 | +€49,000 | +162.2% |
| Amounts receivable within one year | 40/41 | - | €32,165 | +€32,165 | |
| Trade receivables | 40 | - | €32,165 | +€32,165 | |
| Cash at bank and in hand | 54/58 | €25,546 | €33,383 | +€7,837 | +30.7% |
| Deferred charges and accrued income | 490/1 | €4,671 | €13,668 | +€8,998 | +192.6% |
| Total equity and liabilities | 10/49 | €185,217 | €237,717 | +€52,500 | +28.3% |
| Equity | 10/15 | €182,912 | €179,410 | -€3,503 | -1.9% |
| Contributions | 10/11 | €127,665 | €127,665 | = | 0.0% |
| Capital | 10 | €127,665 | €127,665 | = | 0.0% |
| Issued capital | 100 | €127,665 | €127,665 | = | 0.0% |
| Reserves | 13 | €14,657 | €51,744 | +€37,087 | +253.0% |
| Non-distributable reserves | 130/1 | €12,767 | €12,767 | = | 0.0% |
| Legal reserve | 130 | €12,767 | €12,767 | = | 0.0% |
| Distributable reserves | 133 | €1,891 | €38,978 | +€37,087 | +1961.4% |
| Profit (loss) carried forward | 14 | €40,590 | - | -€40,590 | |
| Amounts payable | 17/49 | €2,305 | €58,307 | +€56,002 | +2430.1% |
| Amounts payable within one year | 42/48 | €2,305 | €41,232 | +€38,927 | +1689.1% |
| Trade debts | 44 | €2,305 | €41,225 | +€38,920 | +1688.8% |
| Suppliers | 440/4 | €2,305 | €41,225 | +€38,920 | +1688.8% |
| Taxes, remuneration and social security | 45 | - | €7 | +€7 | |
| Taxes | 450/3 | - | €7 | +€7 | |
| Accrued charges and deferred income | 492/3 | - | €17,076 | +€17,076 | |
| Other operating charges | 640/8 | €554 | €16,215 | +€15,660 | +2825.3% |
| Gross operating margin | 9900 | -€8,849 | €13,813 | +€22,662 | |
| Operating profit (loss) | 9901 | -€9,403 | -€2,402 | +€7,001 | +74.5% |
| Financial income | 75/76B | €6,245 | €4 | -€6,241 | -99.9% |
| Recurring financial income | 75 | €6,245 | €4 | -€6,241 | -99.9% |
| Financial charges | 65/66B | €761 | €1,105 | +€344 | +45.1% |
| Recurring financial charges | 65 | €761 | €1,105 | +€344 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,919 | -€3,503 | +€416 | +10.6% |
| Profit (loss) for the period | 9904 | -€3,919 | -€3,503 | +€416 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,919 | -€3,503 | +€416 | +10.6% |
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 30 September 2026 via checked.be.