ZOUIMM: 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.
ZOUIMM
Largest movements
- Tangible fixed assets -€18,144
down €18,144 (-6.8%), from €267,210 to €249,065
of which Land and buildings: -€16,899
- Profit (loss) carried forward -€61,586
down €61,586 (-7.1%), from -€871,589 to -€933,174
- Accrued charges and deferred income +€33,494
up €33,494 (+7.7%), from €436,080 to €469,574
- Debts after one year +€11,000
up €11,000 (+1.8%), from €624,700 to €635,700
- Gross operating margin +€2,319
up €2,319 (+32.5%), from -€7,139 to -€4,821
- Financial charges +€264
up €264 (+0.8%), from €32,885 to €33,149
- Depreciation +€259
up €259 (+1.3%), from €19,284 to €19,543
- Other operating charges +€87
up €87 (+2.2%), from €3,985 to €4,072
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 | €268,780 | €251,808 | -€16,972 | -6.3% |
| Fixed assets | 21/28 | €267,410 | €249,265 | -€18,144 | -6.8% |
| Tangible fixed assets | 22/27 | €267,210 | €249,065 | -€18,144 | -6.8% |
| Land and buildings | 22 | €252,227 | €235,328 | -€16,899 | -6.7% |
| Plant, machinery and equipment | 23 | €14,983 | €12,434 | -€2,549 | -17.0% |
| Furniture and vehicles | 24 | - | €1,304 | +€1,304 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €1,370 | €2,542 | +€1,173 | +85.6% |
| Cash at bank and in hand | 54/58 | €1,282 | €2,342 | +€1,060 | +82.7% |
| Deferred charges and accrued income | 490/1 | €88 | €200 | +€113 | +128% |
| Total equity and liabilities | 10/49 | €268,780 | €251,808 | -€16,972 | -6.3% |
| Equity | 10/15 | -€806,589 | -€868,174 | -€61,586 | -7.6% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€871,589 | -€933,174 | -€61,586 | -7.1% |
| Amounts payable | 17/49 | €1,075,368 | €1,119,982 | +€44,614 | +4.1% |
| Amounts payable after more than one year | 17 | €624,700 | €635,700 | +€11,000 | +1.8% |
| Financial debts | 170/4 | €624,700 | €635,700 | +€11,000 | +1.8% |
| Amounts payable within one year | 42/48 | €14,588 | €14,708 | +€120 | +0.8% |
| Trade debts | 44 | - | €120 | +€120 | |
| Suppliers | 440/4 | - | €120 | +€120 | |
| Other amounts payable | 47/48 | €14,588 | €14,588 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €436,080 | €469,574 | +€33,494 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,284 | €19,543 | +€259 | +1.3% |
| Other operating charges | 640/8 | €3,985 | €4,072 | +€87 | +2.2% |
| Gross operating margin | 9900 | -€7,139 | -€4,821 | +€2,319 | +32.5% |
| Operating profit (loss) | 9901 | -€30,409 | -€28,436 | +€1,973 | +6.5% |
| Financial charges | 65/66B | €32,885 | €33,149 | +€264 | +0.8% |
| Recurring financial charges | 65 | €32,885 | €33,149 | +€264 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€63,294 | -€61,586 | +€1,708 | +2.7% |
| Profit (loss) for the period | 9904 | -€63,294 | -€61,586 | +€1,708 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,294 | -€61,586 | +€1,708 | +2.7% |
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 14 October 2026 via checked.be.