ZPLUS ARCHITECTURE: 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.
ZPLUS ARCHITECTURE
Largest movements
- Cash +€46,609
up €46,609 (+87.5%), from €53,265 to €99,874
mainly Net result for the year (+€27,178) and Trade debts (+€11,364)
- Receivables within one year -€6,456
down €6,456 (-34.1%), from €18,955 to €12,499
of which Other amounts receivable: -€3,809
- Deferred charges and accrued income +€3,123
up €3,123 (+306.5%), from €1,019 to €4,142
- Profit (loss) carried forward +€27,178
up €27,178 (+141.7%), from €19,175 to €46,353
- Trade debts +€11,364
new in 2025: €11,364
- Tax, wage and social debts +€7,722
up €7,722 (+101.4%), from €7,617 to €15,339
- Other debts -€3,666
down €3,666 (-7.8%), from €46,815 to €43,149
- Gross operating margin +€44,079
up €44,079, from -€8,092 to €35,987
- Other operating charges -€9,625
down €9,625 (-91.6%), from €10,505 to €880
- Taxes +€2,928
up €2,928 (+976.0%), from €300 to €3,228
- Depreciation +€1,301
up €1,301 (+59.9%), from €2,172 to €3,473
- Financial charges -€967
down €967 (-43.3%), from €2,233 to €1,266
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 | €81,667 | €124,265 | +€42,598 | +52.2% |
| Formation expenses | 20 | €1,043 | - | -€1,043 | |
| Fixed assets | 21/28 | €7,385 | €7,750 | +€365 | +4.9% |
| Tangible fixed assets | 22/27 | €7,385 | €7,750 | +€365 | +4.9% |
| Furniture and vehicles | 24 | €5,380 | €3,610 | -€1,770 | -32.9% |
| Other tangible fixed assets | 26 | €2,005 | €4,140 | +€2,135 | +106.5% |
| Current assets | 29/58 | €73,239 | €116,515 | +€43,276 | +59.1% |
| Amounts receivable within one year | 40/41 | €18,955 | €12,499 | -€6,456 | -34.1% |
| Trade receivables | 40 | €12,988 | €10,341 | -€2,647 | -20.4% |
| Other amounts receivable | 41 | €5,967 | €2,158 | -€3,809 | -63.8% |
| Cash at bank and in hand | 54/58 | €53,265 | €99,874 | +€46,609 | +87.5% |
| Deferred charges and accrued income | 490/1 | €1,019 | €4,142 | +€3,123 | +306.5% |
| Total equity and liabilities | 10/49 | €81,667 | €124,265 | +€42,598 | +52.2% |
| Equity | 10/15 | €27,235 | €54,413 | +€27,178 | +99.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,175 | €46,353 | +€27,178 | +141.7% |
| Amounts payable | 17/49 | €54,432 | €69,852 | +€15,420 | +28.3% |
| Amounts payable within one year | 42/48 | €54,432 | €69,852 | +€15,420 | +28.3% |
| Trade debts | 44 | - | €11,364 | +€11,364 | |
| Suppliers | 440/4 | - | €11,364 | +€11,364 | |
| Taxes, remuneration and social security | 45 | €7,617 | €15,339 | +€7,722 | +101.4% |
| Taxes | 450/3 | €7,617 | €15,339 | +€7,722 | +101.4% |
| Other amounts payable | 47/48 | €46,815 | €43,149 | -€3,666 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,172 | €3,473 | +€1,301 | +59.9% |
| Other operating charges | 640/8 | €10,505 | €880 | -€9,625 | -91.6% |
| Gross operating margin | 9900 | -€8,092 | €35,987 | +€44,079 | |
| Operating profit (loss) | 9901 | -€20,769 | €31,634 | +€52,403 | |
| Financial income | 75/76B | €6 | €38 | +€32 | +533.3% |
| Recurring financial income | 75 | €6 | €38 | +€32 | +533.3% |
| Financial charges | 65/66B | €2,233 | €1,266 | -€967 | -43.3% |
| Recurring financial charges | 65 | €2,233 | €1,266 | -€967 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,996 | €30,406 | +€53,402 | |
| Income taxes | 67/77 | €300 | €3,228 | +€2,928 | +976.0% |
| Profit (loss) for the period | 9904 | -€23,296 | €27,178 | +€50,474 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,296 | €27,178 | +€50,474 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.