ZOT: 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.
ZOT
Largest movements
- Stocks and contracts +€10,995
up €10,995 (+28.1%), from €39,157 to €50,152
- Cash -€3,232
down €3,232 (-5.9%), from €54,724 to €51,492
mainly Stocks and contracts (-€10,995) and Tax, wage and social debts (-€7,008)
- Tangible fixed assets -€1,794
down €1,794 (-21.1%), from €8,495 to €6,701
of which Land and buildings: -€1,607
- Profit (loss) carried forward +€9,011
up €9,011 (+15.7%), from €57,415 to €66,426
- Tax, wage and social debts -€7,008
down €7,008 (-33.2%), from €21,138 to €14,131
of which Remuneration and social security: -€3,600
- Other debts +€3,695
up €3,695 (+84.6%), from €4,369 to €8,064
- Gross operating margin +€2,752
up €2,752 (+23.6%), from €11,683 to €14,435
- Taxes +€861
up €861 (+43.8%), from €1,967 to €2,828
- Financial charges -€510
down €510 (-56.7%), from €899 to €389
of which Financial charges: -€510
- Financial income -€166
down €166 (-77.0%), from €215 to €49
of which Financial income: -€166
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 | €103,972 | €110,037 | +€6,065 | +5.8% |
| Fixed assets | 21/28 | €8,495 | €6,701 | -€1,794 | -21.1% |
| Tangible fixed assets | 22/27 | €8,495 | €6,701 | -€1,794 | -21.1% |
| Land and buildings | 22 | €7,425 | €5,818 | -€1,607 | -21.6% |
| Plant, machinery and equipment | 23 | €103 | €46 | -€57 | -55.6% |
| Furniture and vehicles | 24 | €967 | €837 | -€130 | -13.5% |
| Current assets | 29/58 | €95,477 | €103,336 | +€7,859 | +8.2% |
| Stocks and contracts in progress | 3 | €39,157 | €50,152 | +€10,995 | +28.1% |
| Stocks | 30/36 | €39,157 | €50,152 | +€10,995 | +28.1% |
| Amounts receivable within one year | 40/41 | €1,596 | €1,692 | +€96 | +6.0% |
| Trade receivables | 40 | €531 | €500 | -€31 | -5.8% |
| Other amounts receivable | 41 | €1,065 | €1,192 | +€127 | +11.9% |
| Cash at bank and in hand | 54/58 | €54,724 | €51,492 | -€3,232 | -5.9% |
| Total equity and liabilities | 10/49 | €103,972 | €110,037 | +€6,065 | +5.8% |
| Equity | 10/15 | €76,015 | €85,026 | +€9,011 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,415 | €66,426 | +€9,011 | +15.7% |
| Amounts payable | 17/49 | €27,958 | €25,011 | -€2,947 | -10.5% |
| Amounts payable within one year | 42/48 | €27,958 | €25,011 | -€2,947 | -10.5% |
| Trade debts | 44 | €2,450 | €2,816 | +€366 | +14.9% |
| Suppliers | 440/4 | €2,450 | €2,816 | +€366 | +14.9% |
| Taxes, remuneration and social security | 45 | €21,138 | €14,131 | -€7,008 | -33.2% |
| Taxes | 450/3 | €7,806 | €4,399 | -€3,408 | -43.7% |
| Remuneration and social security | 454/9 | €13,332 | €9,732 | -€3,600 | -27.0% |
| Other amounts payable | 47/48 | €4,369 | €8,064 | +€3,695 | +84.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,794 | €1,794 | +€0 | 0.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €11,683 | €14,435 | +€2,752 | +23.6% |
| Operating profit (loss) | 9901 | €9,440 | €12,179 | +€2,739 | +29.0% |
| Financial income | 75/76B | €215 | €49 | -€166 | -77.0% |
| Recurring financial income | 75 | €215 | €49 | -€166 | -77.0% |
| Non-recurring financial income | 76B | - | €49 | +€49 | |
| Financial charges | 65/66B | €899 | €389 | -€510 | -56.7% |
| Recurring financial charges | 65 | €899 | €389 | -€510 | -56.7% |
| Non-recurring financial charges | 66B | - | €389 | +€389 | |
| Profit (loss) for the period before taxes | 9903 | €8,756 | €11,839 | +€3,084 | +35.2% |
| Income taxes | 67/77 | €1,967 | €2,828 | +€861 | +43.8% |
| Profit (loss) for the period | 9904 | €6,789 | €9,011 | +€2,222 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,789 | €9,011 | +€2,222 | +32.7% |
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 6 October 2026 via checked.be.