ZOUT 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.
ZOUT CONSULTING
Largest movements
- Receivables within one year -€30,929
no longer reported in 2025 (was €30,929)
of which Other amounts receivable: -€25,000
- Receivables after one year +€22,499
new in 2025: €22,499
of which Other amounts receivable: +€13,807
- Tangible fixed assets -€7,654
down €7,654 (-14.7%), from €52,230 to €44,576
of which Furniture and vehicles: -€6,203
- Current investments -€5,284
down €5,284 (-18.0%), from €29,338 to €24,053
- Cash -€4,253
down €4,253 (-15.2%), from €28,032 to €23,779
mainly Other debts (-€23,663) and Receivables after one year (-€22,499)
- Other debts -€23,663
no longer reported in 2025 (was €23,663)
- Debts after one year -€2,731
down €2,731 (-28.2%), from €9,692 to €6,961
- Gross operating margin -€4,913
down €4,913 (-26.3%), from €18,670 to €13,758
- Financial charges +€3,831
up €3,831 (+478%), from €802 to €4,633
- Taxes -€2,216
down €2,216 (-71.2%), from €3,111 to €895
- Depreciation +€1,998
up €1,998 (+33.8%), from €5,906 to €7,904
- Other operating charges -€382
down €382 (-64.5%), from €592 to €210
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 | €140,786 | €114,915 | -€25,871 | -18.4% |
| Fixed assets | 21/28 | €52,488 | €44,584 | -€7,904 | -15.1% |
| Intangible fixed assets | 21 | €258 | €8 | -€250 | -96.8% |
| Tangible fixed assets | 22/27 | €52,230 | €44,576 | -€7,654 | -14.7% |
| Land and buildings | 22 | €33,797 | €32,740 | -€1,057 | -3.1% |
| Plant, machinery and equipment | 23 | €366 | - | -€366 | |
| Furniture and vehicles | 24 | €17,541 | €11,338 | -€6,203 | -35.4% |
| Leasing and similar rights | 25 | €526 | €497 | -€29 | -5.5% |
| Current assets | 29/58 | €88,298 | €70,331 | -€17,967 | -20.3% |
| Amounts receivable after more than one year | 29 | - | €22,499 | +€22,499 | |
| Trade receivables | 290 | - | €8,692 | +€8,692 | |
| Other amounts receivable | 291 | - | €13,807 | +€13,807 | |
| Amounts receivable within one year | 40/41 | €30,929 | - | -€30,929 | |
| Trade receivables | 40 | €5,929 | - | -€5,929 | |
| Other amounts receivable | 41 | €25,000 | - | -€25,000 | |
| Current investments | 50/53 | €29,338 | €24,053 | -€5,284 | -18.0% |
| Cash at bank and in hand | 54/58 | €28,032 | €23,779 | -€4,253 | -15.2% |
| Total equity and liabilities | 10/49 | €140,786 | €114,915 | -€25,871 | -18.4% |
| Equity | 10/15 | €97,481 | €98,346 | +€866 | +0.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,481 | €93,346 | +€866 | +0.9% |
| Amounts payable | 17/49 | €43,306 | €16,569 | -€26,737 | -61.7% |
| Amounts payable after more than one year | 17 | €9,692 | €6,961 | -€2,731 | -28.2% |
| Financial debts | 170/4 | €9,692 | €6,961 | -€2,731 | -28.2% |
| Amounts payable within one year | 42/48 | €33,614 | €9,607 | -€24,007 | -71.4% |
| Current portion of amounts payable after more than one year | 42 | €2,475 | €2,731 | +€255 | +10.3% |
| Trade debts | 44 | €890 | €303 | -€587 | -66.0% |
| Suppliers | 440/4 | €890 | €303 | -€587 | -66.0% |
| Taxes, remuneration and social security | 45 | €6,587 | €6,574 | -€12 | -0.2% |
| Taxes | 450/3 | €6,587 | €6,574 | -€12 | -0.2% |
| Other amounts payable | 47/48 | €23,663 | - | -€23,663 | |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,906 | €7,904 | +€1,998 | +33.8% |
| Other operating charges | 640/8 | €592 | €210 | -€382 | -64.5% |
| Gross operating margin | 9900 | €18,670 | €13,758 | -€4,913 | -26.3% |
| Operating profit (loss) | 9901 | €12,172 | €5,644 | -€6,528 | -53.6% |
| Financial income | 75/76B | €836 | €750 | -€86 | -10.3% |
| Recurring financial income | 75 | €836 | €750 | -€86 | -10.3% |
| Financial charges | 65/66B | €802 | €4,633 | +€3,831 | +478% |
| Recurring financial charges | 65 | €802 | €4,633 | +€3,831 | +478% |
| Profit (loss) for the period before taxes | 9903 | €12,206 | €1,761 | -€10,445 | -85.6% |
| Income taxes | 67/77 | €3,111 | €895 | -€2,216 | -71.2% |
| Profit (loss) for the period | 9904 | €9,095 | €866 | -€8,229 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,095 | €866 | -€8,229 | -90.5% |
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 31 October 2026 via checked.be.