ZOWIE: 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.
ZOWIE
Largest movements
- Cash +€15,545
up €15,545 (+180%), from €8,616 to €24,160
mainly Net result for the year (+€16,883) and Other debts (+€15,116)
- Deferred charges and accrued income +€6,813
new in 2025: €6,813
- Receivables within one year -€4,150
down €4,150 (-100%), from €4,150 to €0
- Other debts +€15,116
up €15,116 (+32.5%), from €46,472 to €61,587
- Trade debts +€6,813
new in 2025: €6,813
- Tax, wage and social debts -€3,804
down €3,804 (-80.7%), from €4,714 to €910
- Gross operating margin -€809
down €809 (-2.7%), from €29,771 to €28,962
- Taxes -€537
down €537 (-8.7%), from €6,165 to €5,628
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 | €127,499 | €145,706 | +€18,207 | +14.3% |
| Fixed assets | 21/28 | €28,733 | €28,733 | = | 0.0% |
| Tangible fixed assets | 22/27 | €28,733 | €28,733 | = | 0.0% |
| Land and buildings | 22 | €28,733 | €28,733 | = | 0.0% |
| Current assets | 29/58 | €98,766 | €116,973 | +€18,207 | +18.4% |
| Amounts receivable after more than one year | 29 | €86,000 | €86,000 | = | 0.0% |
| Other amounts receivable | 291 | €86,000 | €86,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,150 | €0 | -€4,150 | -100% |
| Trade receivables | 40 | €4,150 | €0 | -€4,150 | -100% |
| Cash at bank and in hand | 54/58 | €8,616 | €24,160 | +€15,545 | +180% |
| Deferred charges and accrued income | 490/1 | - | €6,813 | +€6,813 | |
| Total equity and liabilities | 10/49 | €127,499 | €145,706 | +€18,207 | +14.3% |
| Equity | 10/15 | €76,313 | €76,396 | +€83 | +0.1% |
| Contributions | 10/11 | €76,105 | €76,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208 | €291 | +€83 | +39.9% |
| Amounts payable | 17/49 | €51,186 | €69,310 | +€18,124 | +35.4% |
| Amounts payable within one year | 42/48 | €51,186 | €69,310 | +€18,124 | +35.4% |
| Trade debts | 44 | - | €6,813 | +€6,813 | |
| Suppliers | 440/4 | - | €6,813 | +€6,813 | |
| Taxes, remuneration and social security | 45 | €4,714 | €910 | -€3,804 | -80.7% |
| Taxes | 450/3 | €4,714 | €910 | -€3,804 | -80.7% |
| Other amounts payable | 47/48 | €46,472 | €61,587 | +€15,116 | +32.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €6,902 | €7,188 | +€286 | +4.1% |
| Gross operating margin | 9900 | €29,771 | €28,962 | -€809 | -2.7% |
| Operating profit (loss) | 9901 | €22,869 | €21,774 | -€1,095 | -4.8% |
| Financial income | 75/76B | €1,720 | €1,720 | = | 0.0% |
| Recurring financial income | 75 | €1,720 | €1,720 | = | 0.0% |
| Financial charges | 65/66B | €944 | €984 | +€40 | +4.2% |
| Recurring financial charges | 65 | €944 | €984 | +€40 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €23,645 | €22,511 | -€1,135 | -4.8% |
| Income taxes | 67/77 | €6,165 | €5,628 | -€537 | -8.7% |
| Profit (loss) for the period | 9904 | €17,481 | €16,883 | -€598 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,481 | €16,883 | -€598 | -3.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.