ZOSKA: 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.
ZOSKA
Largest movements
- Receivables within one year -€39,379
down €39,379 (-69.2%), from €56,900 to €17,521
of which Other amounts receivable: -€23,991
- Cash +€27,100
up €27,100 (+271.4%), from €9,986 to €37,086
mainly Receivables within one year (+€39,379) and Other debts (+€19,829)
- Receivables after one year +€21,200
new in 2025: €21,200
- Tangible fixed assets -€7,123
down €7,123 (-20.5%), from €34,800 to €27,677
of which Furniture and vehicles: -€9,124
- Deferred charges and accrued income +€3,966
up €3,966 (+542.3%), from €731 to €4,697
- Other debts +€19,829
up €19,829 (+6446.3%), from €308 to €20,136
- Debts after one year -€7,616
down €7,616 (-43.3%), from €17,581 to €9,965
- Tax, wage and social debts -€6,994
down €6,994 (-54.5%), from €12,838 to €5,844
- Turnover -€200,950
no longer reported in 2025 (was €200,950)
- Purchases and services -€158,209
no longer reported in 2025 (was €158,209)
- Financial charges +€56,885
up €56,885 (+4290.4%), from €1,326 to €58,211
- Gross operating margin +€26,530
up €26,530 (+59.5%), from €44,557 to €71,087
- Taxes -€5,515
down €5,515 (-73.8%), from €7,475 to €1,959
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 | €102,637 | €108,401 | +€5,764 | +5.6% |
| Fixed assets | 21/28 | €35,020 | €27,897 | -€7,123 | -20.3% |
| Tangible fixed assets | 22/27 | €34,800 | €27,677 | -€7,123 | -20.5% |
| Furniture and vehicles | 24 | €32,324 | €23,200 | -€9,124 | -28.2% |
| Other tangible fixed assets | 26 | €2,476 | €4,477 | +€2,001 | +80.8% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €67,617 | €80,504 | +€12,887 | +19.1% |
| Amounts receivable after more than one year | 29 | - | €21,200 | +€21,200 | |
| Other amounts receivable | 291 | - | €21,200 | +€21,200 | |
| Amounts receivable within one year | 40/41 | €56,900 | €17,521 | -€39,379 | -69.2% |
| Trade receivables | 40 | €32,909 | €17,521 | -€15,388 | -46.8% |
| Other amounts receivable | 41 | €23,991 | - | -€23,991 | |
| Cash at bank and in hand | 54/58 | €9,986 | €37,086 | +€27,100 | +271.4% |
| Deferred charges and accrued income | 490/1 | €731 | €4,697 | +€3,966 | +542.3% |
| Total equity and liabilities | 10/49 | €102,637 | €108,401 | +€5,764 | +5.6% |
| Equity | 10/15 | €64,146 | €64,581 | +€435 | +0.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,146 | €61,581 | +€435 | +0.7% |
| Amounts payable | 17/49 | €38,491 | €43,820 | +€5,329 | +13.8% |
| Amounts payable after more than one year | 17 | €17,581 | €9,965 | -€7,616 | -43.3% |
| Financial debts | 170/4 | €17,581 | €9,965 | -€7,616 | -43.3% |
| Amounts payable within one year | 42/48 | €20,910 | €33,855 | +€12,945 | +61.9% |
| Current portion of amounts payable after more than one year | 42 | €7,313 | €7,616 | +€303 | +4.1% |
| Trade debts | 44 | €451 | €259 | -€192 | -42.6% |
| Suppliers | 440/4 | €451 | €259 | -€192 | -42.6% |
| Taxes, remuneration and social security | 45 | €12,838 | €5,844 | -€6,994 | -54.5% |
| Taxes | 450/3 | €12,838 | €5,844 | -€6,994 | -54.5% |
| Other amounts payable | 47/48 | €308 | €20,136 | +€19,829 | +6446.3% |
| Turnover | 70 | €200,950 | - | -€200,950 | |
| Non-recurring operating income | 76A | €1,816 | - | -€1,816 | |
| Goods, raw materials, services and sundry goods | 60/61 | €158,209 | - | -€158,209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,294 | €11,183 | +€889 | +8.6% |
| Other operating charges | 640/8 | €456 | €184 | -€271 | -59.5% |
| Non-recurring operating charges | 66A | - | €350 | +€350 | |
| Gross operating margin | 9900 | €44,557 | €71,087 | +€26,530 | +59.5% |
| Operating profit (loss) | 9901 | €33,807 | €59,369 | +€25,562 | +75.6% |
| Financial income | 75/76B | €1 | €1,235 | +€1,235 | +212863.8% |
| Recurring financial income | 75 | €1 | €1,235 | +€1,235 | +212863.8% |
| Financial charges | 65/66B | €1,326 | €58,211 | +€56,885 | +4290.4% |
| Recurring financial charges | 65 | €1,326 | €58,211 | +€56,885 | +4290.4% |
| Profit (loss) for the period before taxes | 9903 | €32,482 | €2,394 | -€30,088 | -92.6% |
| Income taxes | 67/77 | €7,475 | €1,959 | -€5,515 | -73.8% |
| Profit (loss) for the period | 9904 | €25,008 | €435 | -€24,573 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,008 | €435 | -€24,573 | -98.3% |
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 28 September 2026 via checked.be.