ZOSE: 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.
ZOSE
Largest movements
- Receivables within one year +€197
up €197 (+3.3%), from €6,000 to €6,197
- Profit (loss) carried forward -€903
down €903 (-2.8%), from -€31,814 to -€32,717
- Other debts +€900
up €900 (+3.9%), from €23,099 to €23,999
- Trade debts +€334
up €334 (+15.3%), from €2,183 to €2,517
- Tax, wage and social debts -€168
no longer reported in 2025 (was €168)
- Other operating charges -€714
no longer reported in 2025 (was €714)
- Gross operating margin +€240
up €240 (+25.0%), from -€960 to -€720
- Financial charges +€29
up €29 (+19.0%), from €155 to €184
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 | €6,036 | €6,198 | +€162 | +2.7% |
| Current assets | 29/58 | €6,036 | €6,198 | +€162 | +2.7% |
| Amounts receivable within one year | 40/41 | €6,000 | €6,197 | +€197 | +3.3% |
| Other amounts receivable | 41 | €6,000 | €6,197 | +€197 | +3.3% |
| Cash at bank and in hand | 54/58 | €36 | €1 | -€35 | -97.8% |
| Total equity and liabilities | 10/49 | €6,036 | €6,198 | +€162 | +2.7% |
| Equity | 10/15 | -€19,414 | -€20,317 | -€903 | -4.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,814 | -€32,717 | -€903 | -2.8% |
| Amounts payable | 17/49 | €25,450 | €26,515 | +€1,066 | +4.2% |
| Amounts payable within one year | 42/48 | €25,450 | €26,515 | +€1,066 | +4.2% |
| Trade debts | 44 | €2,183 | €2,517 | +€334 | +15.3% |
| Suppliers | 440/4 | €2,183 | €2,517 | +€334 | +15.3% |
| Taxes, remuneration and social security | 45 | €168 | - | -€168 | |
| Taxes | 450/3 | €168 | - | -€168 | |
| Other amounts payable | 47/48 | €23,099 | €23,999 | +€900 | +3.9% |
| Other operating charges | 640/8 | €714 | - | -€714 | |
| Gross operating margin | 9900 | -€960 | -€720 | +€240 | +25.0% |
| Operating profit (loss) | 9901 | -€1,674 | -€720 | +€954 | +57.0% |
| Financial charges | 65/66B | €155 | €184 | +€29 | +19.0% |
| Recurring financial charges | 65 | €155 | €184 | +€29 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,829 | -€903 | +€925 | +50.6% |
| Profit (loss) for the period | 9904 | -€1,829 | -€903 | +€925 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,829 | -€903 | +€925 | +50.6% |
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 8 October 2026 via checked.be.