ZOSCA: 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.
ZOSCA
Largest movements
- Stocks and contracts +€14,019
new in 2025: €14,019
- Receivables within one year +€13,570
new in 2025: €13,570
of which Other amounts receivable: +€11,621
- Cash +€10,730
up €10,730 (+487.0%), from €2,203 to €12,934
mainly Net result for the year (+€27,838) and Trade debts (+€9,052)
- Tangible fixed assets +€6,612
new in 2025: €6,612
- Profit (loss) carried forward +€27,838
up €27,838 (+13769.0%), from €202 to €28,040
- Trade debts +€9,052
up €9,052 (+905165.0%), from €1 to €9,053
of which Suppliers: +€9,053
- Tax, wage and social debts +€8,004
new in 2025: €8,004
of which Taxes: +€7,506
- Gross operating margin +€39,087
up €39,087 (+18189.4%), from €215 to €39,302
- Taxes +€7,455
new in 2025: €7,455
- Depreciation +€3,306
new in 2025: €3,306
- Staff costs +€928
new in 2025: €928
- Financial income +€450
new in 2025: €450
of which Financial income: +€279
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 | €2,203 | €47,134 | +€44,931 | +2039.4% |
| Fixed assets | 21/28 | - | €6,612 | +€6,612 | |
| Tangible fixed assets | 22/27 | - | €6,612 | +€6,612 | |
| Plant, machinery and equipment | 23 | - | €6,612 | +€6,612 | |
| Current assets | 29/58 | €2,203 | €40,522 | +€38,319 | +1739.3% |
| Stocks and contracts in progress | 3 | - | €14,019 | +€14,019 | |
| Stocks | 30/36 | - | €14,019 | +€14,019 | |
| Amounts receivable within one year | 40/41 | - | €13,570 | +€13,570 | |
| Trade receivables | 40 | - | €1,949 | +€1,949 | |
| Other amounts receivable | 41 | - | €11,621 | +€11,621 | |
| Cash at bank and in hand | 54/58 | €2,203 | €12,934 | +€10,730 | +487.0% |
| Total equity and liabilities | 10/49 | €2,203 | €47,134 | +€44,931 | +2039.4% |
| Equity | 10/15 | €2,202 | €30,040 | +€27,838 | +1264.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €202 | €28,040 | +€27,838 | +13769.0% |
| Amounts payable | 17/49 | €1 | €17,094 | +€17,093 | +1709261.0% |
| Amounts payable within one year | 42/48 | €1 | €17,094 | +€17,093 | +1709261.0% |
| Trade debts | 44 | €1 | €9,053 | +€9,052 | +905165.0% |
| Suppliers | 440/4 | - | €9,053 | +€9,053 | |
| Bills of exchange payable | 441 | €1 | - | -€1 | |
| Taxes, remuneration and social security | 45 | - | €8,004 | +€8,004 | |
| Taxes | 450/3 | - | €7,506 | +€7,506 | |
| Remuneration and social security | 454/9 | - | €498 | +€498 | |
| Other amounts payable | 47/48 | - | €37 | +€37 | |
| Remuneration, social security and pensions | 62 | - | €928 | +€928 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,306 | +€3,306 | |
| Other operating charges | 640/8 | - | €187 | +€187 | |
| Gross operating margin | 9900 | €215 | €39,302 | +€39,087 | +18189.4% |
| Operating profit (loss) | 9901 | €215 | €34,882 | +€34,667 | +16132.3% |
| Financial income | 75/76B | - | €450 | +€450 | |
| Recurring financial income | 75 | - | €279 | +€279 | |
| Non-recurring financial income | 76B | - | €172 | +€172 | |
| Financial charges | 65/66B | €13 | €39 | +€26 | +207.6% |
| Recurring financial charges | 65 | €13 | €39 | +€26 | +207.6% |
| Profit (loss) for the period before taxes | 9903 | €202 | €35,293 | +€35,091 | +17356.2% |
| Income taxes | 67/77 | - | €7,455 | +€7,455 | |
| Profit (loss) for the period | 9904 | €202 | €27,838 | +€27,636 | +13669.0% |
| Profit (loss) for the period to be appropriated | 9905 | €202 | €27,838 | +€27,636 | +13669.0% |
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 10 October 2026 via checked.be.