ZSPerio: 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.
ZSPerio
Largest movements
- Cash -€52,008
down €52,008 (-63.3%), from €82,210 to €30,202
mainly Debts after one year (-€30,629) and Net result for the year (-€28,443)
- Tangible fixed assets -€18,555
down €18,555 (-26.0%), from €71,304 to €52,749
of which Furniture and vehicles: -€18,377
- Receivables within one year -€6,871
down €6,871 (-2.5%), from €277,167 to €270,295
- Debts after one year -€30,629
no longer reported in 2025 (was €30,629)
- Profit (loss) carried forward -€28,443
down €28,443 (-8.6%), from €330,705 to €302,261
- Tax, wage and social debts -€18,083
down €18,083 (-41.1%), from €43,982 to €25,900
of which Taxes: -€15,571
- Gross operating margin -€124,705
down €124,705, from €114,368 to -€10,337
- Taxes -€25,294
down €25,294 (-98.8%), from €25,597 to €303
- Other operating charges -€3,641
down €3,641 (-86.2%), from €4,223 to €581
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 | €440,896 | €359,880 | -€81,016 | -18.4% |
| Fixed assets | 21/28 | €71,304 | €52,749 | -€18,555 | -26.0% |
| Tangible fixed assets | 22/27 | €71,304 | €52,749 | -€18,555 | -26.0% |
| Furniture and vehicles | 24 | €69,733 | €51,356 | -€18,377 | -26.4% |
| Other tangible fixed assets | 26 | €1,571 | €1,393 | -€178 | -11.3% |
| Current assets | 29/58 | €369,592 | €307,131 | -€62,461 | -16.9% |
| Amounts receivable within one year | 40/41 | €277,167 | €270,295 | -€6,871 | -2.5% |
| Other amounts receivable | 41 | €277,167 | €270,295 | -€6,871 | -2.5% |
| Cash at bank and in hand | 54/58 | €82,210 | €30,202 | -€52,008 | -63.3% |
| Deferred charges and accrued income | 490/1 | €10,215 | €6,634 | -€3,581 | -35.1% |
| Total equity and liabilities | 10/49 | €440,896 | €359,880 | -€81,016 | -18.4% |
| Equity | 10/15 | €331,205 | €302,761 | -€28,443 | -8.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €330,705 | €302,261 | -€28,443 | -8.6% |
| Amounts payable | 17/49 | €109,691 | €57,118 | -€52,573 | -47.9% |
| Amounts payable after more than one year | 17 | €30,629 | - | -€30,629 | |
| Financial debts | 170/4 | €30,629 | - | -€30,629 | |
| Amounts payable within one year | 42/48 | €78,065 | €57,041 | -€21,024 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €30,629 | €30,629 | -€0 | 0.0% |
| Trade debts | 44 | €3,454 | €512 | -€2,941 | -85.2% |
| Suppliers | 440/4 | €3,454 | €512 | -€2,941 | -85.2% |
| Taxes, remuneration and social security | 45 | €43,982 | €25,900 | -€18,083 | -41.1% |
| Taxes | 450/3 | €41,471 | €25,900 | -€15,571 | -37.5% |
| Remuneration and social security | 454/9 | €2,512 | - | -€2,512 | |
| Accrued charges and deferred income | 492/3 | €997 | €77 | -€920 | -92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,560 | €18,555 | -€1,005 | -5.1% |
| Other operating charges | 640/8 | €4,223 | €581 | -€3,641 | -86.2% |
| Gross operating margin | 9900 | €114,368 | -€10,337 | -€124,705 | |
| Operating profit (loss) | 9901 | €90,586 | -€29,474 | -€120,059 | |
| Financial income | 75/76B | €1,457 | €1,747 | +€290 | +19.9% |
| Recurring financial income | 75 | €1,457 | €1,747 | +€290 | +19.9% |
| Financial charges | 65/66B | €864 | €413 | -€451 | -52.2% |
| Recurring financial charges | 65 | €864 | €413 | -€451 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | €91,179 | -€28,140 | -€119,319 | |
| Income taxes | 67/77 | €25,597 | €303 | -€25,294 | -98.8% |
| Profit (loss) for the period | 9904 | €65,582 | -€28,443 | -€94,025 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,582 | -€28,443 | -€94,025 |
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 3 October 2026 via checked.be.