ZT CONSULT: 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.
ZT CONSULT
Largest movements
- Tangible fixed assets +€97,841
new in 2025: €97,841
- Receivables within one year +€2,000
new in 2025: €2,000
- Other debts +€108,672
up €108,672 (+723.1%), from €15,028 to €123,700
- Profit (loss) carried forward -€8,251
down €8,251 (-24.5%), from -€33,609 to -€41,859
- Gross operating margin +€2,415
up €2,415 (+32.1%), from -€7,513 to -€5,098
- Depreciation +€2,284
new in 2025: €2,284
- Other operating charges +€799
new in 2025: €799
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 | €19 | €100,738 | +€100,719 | +531497.8% |
| Fixed assets | 21/28 | - | €97,841 | +€97,841 | |
| Tangible fixed assets | 22/27 | - | €97,841 | +€97,841 | |
| Land and buildings | 22 | - | €97,841 | +€97,841 | |
| Current assets | 29/58 | €19 | €2,896 | +€2,878 | +15184.7% |
| Amounts receivable within one year | 40/41 | - | €2,000 | +€2,000 | |
| Trade receivables | 40 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €19 | €896 | +€878 | +4630.6% |
| Total equity and liabilities | 10/49 | €19 | €100,738 | +€100,719 | +531497.8% |
| Equity | 10/15 | -€15,009 | -€23,259 | -€8,251 | -55.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€33,609 | -€41,859 | -€8,251 | -24.5% |
| Amounts payable | 17/49 | €15,028 | €123,997 | +€108,969 | +725.1% |
| Amounts payable within one year | 42/48 | €15,028 | €123,997 | +€108,969 | +725.1% |
| Trade debts | 44 | - | €297 | +€297 | |
| Suppliers | 440/4 | - | €297 | +€297 | |
| Other amounts payable | 47/48 | €15,028 | €123,700 | +€108,672 | +723.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,284 | +€2,284 | |
| Other operating charges | 640/8 | - | €799 | +€799 | |
| Gross operating margin | 9900 | -€7,513 | -€5,098 | +€2,415 | +32.1% |
| Operating profit (loss) | 9901 | -€7,513 | -€8,181 | -€668 | -8.9% |
| Financial charges | 65/66B | €47 | €70 | +€23 | +49.0% |
| Recurring financial charges | 65 | €47 | €70 | +€23 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,560 | -€8,251 | -€691 | -9.1% |
| Profit (loss) for the period | 9904 | -€7,560 | -€8,251 | -€691 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,560 | -€8,251 | -€691 | -9.1% |
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 4 October 2026 via checked.be.