ZOZ: 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.
ZOZ
Largest movements
- Tangible fixed assets -€16,674
down €16,674 (-6.1%), from €273,825 to €257,151
of which Land and buildings: -€15,000
- Profit (loss) carried forward -€38,850
down €38,850 (-6.6%), from -€588,573 to -€627,423
- Accrued charges and deferred income +€16,437
up €16,437 (+12.0%), from €137,002 to €153,439
- Debts after one year +€5,500
up €5,500 (+1.1%), from €502,000 to €507,500
- Gross operating margin +€1,202
up €1,202 (+32.4%), from -€3,706 to -€2,505
- Financial charges +€155
up €155 (+0.9%), from €16,311 to €16,466
- Other operating charges +€78
up €78 (+2.5%), from €3,129 to €3,206
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 | €279,132 | €262,411 | -€16,722 | -6.0% |
| Fixed assets | 21/28 | €273,825 | €257,151 | -€16,674 | -6.1% |
| Tangible fixed assets | 22/27 | €273,825 | €257,151 | -€16,674 | -6.1% |
| Land and buildings | 22 | €264,479 | €249,479 | -€15,000 | -5.7% |
| Plant, machinery and equipment | 23 | €9,345 | €7,671 | -€1,674 | -17.9% |
| Current assets | 29/58 | €5,308 | €5,260 | -€48 | -0.9% |
| Cash at bank and in hand | 54/58 | €268 | €220 | -€48 | -17.9% |
| Deferred charges and accrued income | 490/1 | €5,040 | €5,040 | = | 0.0% |
| Total equity and liabilities | 10/49 | €279,132 | €262,411 | -€16,722 | -6.0% |
| Equity | 10/15 | -€368,573 | -€407,423 | -€38,850 | -10.5% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€588,573 | -€627,423 | -€38,850 | -6.6% |
| Amounts payable | 17/49 | €647,705 | €669,834 | +€22,129 | +3.4% |
| Amounts payable after more than one year | 17 | €502,000 | €507,500 | +€5,500 | +1.1% |
| Financial debts | 170/4 | €502,000 | €507,500 | +€5,500 | +1.1% |
| Amounts payable within one year | 42/48 | €8,703 | €8,895 | +€192 | +2.2% |
| Trade debts | 44 | €8,703 | €8,895 | +€192 | +2.2% |
| Suppliers | 440/4 | €8,703 | €8,895 | +€192 | +2.2% |
| Accrued charges and deferred income | 492/3 | €137,002 | €153,439 | +€16,437 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,674 | €16,674 | = | 0.0% |
| Other operating charges | 640/8 | €3,129 | €3,206 | +€78 | +2.5% |
| Gross operating margin | 9900 | -€3,706 | -€2,505 | +€1,202 | +32.4% |
| Operating profit (loss) | 9901 | -€23,509 | -€22,385 | +€1,124 | +4.8% |
| Financial charges | 65/66B | €16,311 | €16,466 | +€155 | +0.9% |
| Recurring financial charges | 65 | €16,311 | €16,466 | +€155 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€39,820 | -€38,850 | +€970 | +2.4% |
| Profit (loss) for the period | 9904 | -€39,820 | -€38,850 | +€970 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,820 | -€38,850 | +€970 | +2.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.