ZOSSAM: 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.
ZOSSAM
Largest movements
- Receivables within one year +€86,755
up €86,755 (+64.0%), from €135,450 to €222,205
of which Trade receivables: +€86,007
- Cash -€12,384
down €12,384 (-76.2%), from €16,260 to €3,876
mainly Receivables within one year (-€86,755) and Trade debts (-€83,686)
- Other debts +€102,563
up €102,563 (+139%), from €73,668 to €176,231
- Trade debts -€83,686
down €83,686 (-98.5%), from €84,965 to €1,279
- Profit (loss) carried forward +€46,883
up €46,883, from -€6,948 to €39,935
- Tax, wage and social debts +€10,018
new in 2025: €10,018
- Gross operating margin +€61,435
up €61,435 (+8,713%), from €705 to €62,140
- Taxes +€10,018
new in 2025: €10,018
- Financial charges +€3,984
up €3,984 (+1,508%), from €264 to €4,248
- Other operating charges -€3,229
down €3,229 (-93.9%), from €3,438 to €209
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 | €152,686 | €228,463 | +€75,777 | +49.6% |
| Fixed assets | 21/28 | €976 | €2,382 | +€1,406 | +144% |
| Tangible fixed assets | 22/27 | €976 | €2,382 | +€1,406 | +144% |
| Furniture and vehicles | 24 | €976 | €2,382 | +€1,406 | +144% |
| Current assets | 29/58 | €151,710 | €226,081 | +€74,371 | +49.0% |
| Amounts receivable within one year | 40/41 | €135,450 | €222,205 | +€86,755 | +64.0% |
| Trade receivables | 40 | €135,450 | €221,457 | +€86,007 | +63.5% |
| Other amounts receivable | 41 | - | €748 | +€748 | |
| Cash at bank and in hand | 54/58 | €16,260 | €3,876 | -€12,384 | -76.2% |
| Total equity and liabilities | 10/49 | €152,686 | €228,463 | +€75,777 | +49.6% |
| Equity | 10/15 | -€5,948 | €40,935 | +€46,883 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,948 | €39,935 | +€46,883 | |
| Amounts payable | 17/49 | €158,634 | €187,528 | +€28,895 | +18.2% |
| Amounts payable within one year | 42/48 | €158,634 | €187,528 | +€28,895 | +18.2% |
| Trade debts | 44 | €84,965 | €1,279 | -€83,686 | -98.5% |
| Suppliers | 440/4 | €84,965 | €1,279 | -€83,686 | -98.5% |
| Taxes, remuneration and social security | 45 | - | €10,018 | +€10,018 | |
| Taxes | 450/3 | - | €10,018 | +€10,018 | |
| Other amounts payable | 47/48 | €73,668 | €176,231 | +€102,563 | +139% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224 | €799 | +€575 | +257% |
| Other operating charges | 640/8 | €3,438 | €209 | -€3,229 | -93.9% |
| Gross operating margin | 9900 | €705 | €62,140 | +€61,435 | +8,713% |
| Operating profit (loss) | 9901 | -€2,957 | €61,132 | +€64,089 | |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €264 | €4,248 | +€3,984 | +1,508% |
| Recurring financial charges | 65 | €264 | €4,248 | +€3,984 | +1,508% |
| Profit (loss) for the period before taxes | 9903 | -€3,221 | €56,901 | +€60,121 | |
| Income taxes | 67/77 | - | €10,018 | +€10,018 | |
| Profit (loss) for the period | 9904 | -€3,221 | €46,883 | +€50,103 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,221 | €46,883 | +€50,103 |
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 15 October 2026 via checked.be.