ZOUCO CONSULTING: 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.
ZOUCO CONSULTING
Largest movements
- Cash -€23,942
down €23,942 (-37.0%), from €64,689 to €40,747
mainly Receivables within one year (-€19,192) and Investment in fixed assets (net) (-€14,612)
- Receivables within one year +€19,192
up €19,192 (+341%), from €5,632 to €24,824
of which Trade receivables: +€10,436
- Tangible fixed assets +€13,091
new in 2025: €13,091
of which Land and buildings: +€10,435
- Trade debts +€8,873
up €8,873 (+1,108%), from €801 to €9,674
- Profit (loss) carried forward -€2,076
down €2,076 (-4.2%), from €49,656 to €47,580
- Tax, wage and social debts +€1,642
up €1,642 (+8.7%), from €18,881 to €20,523
- Gross operating margin -€61,050
down €61,050 (-93.7%), from €65,155 to €4,106
- Taxes -€12,993
down €12,993 (-87.9%), from €14,775 to €1,782
- Financial charges +€1,977
up €1,977 (+355%), from €557 to €2,534
- Depreciation +€1,521
new in 2025: €1,521
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 | €72,400 | €80,906 | +€8,506 | +11.7% |
| Fixed assets | 21/28 | - | €13,091 | +€13,091 | |
| Tangible fixed assets | 22/27 | - | €13,091 | +€13,091 | |
| Land and buildings | 22 | - | €10,435 | +€10,435 | |
| Furniture and vehicles | 24 | - | €2,656 | +€2,656 | |
| Current assets | 29/58 | €72,400 | €67,816 | -€4,585 | -6.3% |
| Amounts receivable within one year | 40/41 | €5,632 | €24,824 | +€19,192 | +341% |
| Trade receivables | 40 | €5,506 | €15,941 | +€10,436 | +190% |
| Other amounts receivable | 41 | €127 | €8,883 | +€8,756 | +6,906% |
| Cash at bank and in hand | 54/58 | €64,689 | €40,747 | -€23,942 | -37.0% |
| Deferred charges and accrued income | 490/1 | €2,080 | €2,245 | +€165 | +8.0% |
| Total equity and liabilities | 10/49 | €72,400 | €80,906 | +€8,506 | +11.7% |
| Equity | 10/15 | €51,656 | €49,580 | -€2,076 | -4.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,656 | €47,580 | -€2,076 | -4.2% |
| Amounts payable | 17/49 | €20,745 | €31,326 | +€10,581 | +51.0% |
| Amounts payable within one year | 42/48 | €20,745 | €31,326 | +€10,581 | +51.0% |
| Financial debts | 43 | €425 | €1,130 | +€705 | +166% |
| Credit institutions | 430/8 | €425 | €1,130 | +€705 | +166% |
| Trade debts | 44 | €801 | €9,674 | +€8,873 | +1,108% |
| Suppliers | 440/4 | €801 | €9,674 | +€8,873 | +1,108% |
| Taxes, remuneration and social security | 45 | €18,881 | €20,523 | +€1,642 | +8.7% |
| Taxes | 450/3 | €18,881 | €20,523 | +€1,642 | +8.7% |
| Other amounts payable | 47/48 | €638 | €0 | -€638 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,521 | +€1,521 | |
| Other operating charges | 640/8 | €167 | €603 | +€436 | +261% |
| Gross operating margin | 9900 | €65,155 | €4,106 | -€61,050 | -93.7% |
| Operating profit (loss) | 9901 | €64,988 | €1,982 | -€63,007 | -97.0% |
| Financial income | 75/76B | - | €259 | +€259 | |
| Recurring financial income | 75 | - | €259 | +€259 | |
| Financial charges | 65/66B | €557 | €2,534 | +€1,977 | +355% |
| Recurring financial charges | 65 | €557 | €2,534 | +€1,977 | +355% |
| Profit (loss) for the period before taxes | 9903 | €64,431 | -€293 | -€64,724 | |
| Income taxes | 67/77 | €14,775 | €1,782 | -€12,993 | -87.9% |
| Profit (loss) for the period | 9904 | €49,656 | -€2,076 | -€51,731 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,656 | -€2,076 | -€51,731 |
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 20 October 2026 via checked.be.