ZUMANI: 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.
ZUMANI
Largest movements
- Receivables within one year -€31,314
down €31,314 (-65.8%), from €47,580 to €16,266
of which Trade receivables: -€34,286
- Cash -€5,645
down €5,645 (-50.0%), from €11,287 to €5,642
mainly Other debts (-€25,452) and Accrued charges and deferred income (-€18,542)
- Tangible fixed assets -€4,033
down €4,033 (-24.9%), from €16,197 to €12,164
of which Other tangible fixed assets: -€2,757
- Other debts -€25,452
down €25,452 (-13.7%), from €185,956 to €160,504
- Accrued charges and deferred income -€18,542
no longer reported in 2025 (was €18,542)
- Profit (loss) carried forward +€6,139
up €6,139 (+3.3%), from -€185,824 to -€179,685
- Trade debts -€3,504
down €3,504 (-74.4%), from €4,710 to €1,205
- Gross operating margin +€32,362
up €32,362, from -€21,426 to €10,936
- Other operating charges -€10,830
down €10,830 (-95.4%), from €11,350 to €520
- Financial charges -€389
down €389 (-47.7%), from €815 to €426
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 | €83,093 | €41,603 | -€41,490 | -49.9% |
| Fixed assets | 21/28 | €23,728 | €19,695 | -€4,033 | -17.0% |
| Tangible fixed assets | 22/27 | €16,197 | €12,164 | -€4,033 | -24.9% |
| Plant, machinery and equipment | 23 | €3,802 | €2,900 | -€902 | -23.7% |
| Furniture and vehicles | 24 | €2,094 | €1,720 | -€374 | -17.9% |
| Other tangible fixed assets | 26 | €10,301 | €7,544 | -€2,757 | -26.8% |
| Financial fixed assets | 28 | €7,531 | €7,531 | = | 0.0% |
| Current assets | 29/58 | €59,365 | €21,908 | -€37,457 | -63.1% |
| Amounts receivable within one year | 40/41 | €47,580 | €16,266 | -€31,314 | -65.8% |
| Trade receivables | 40 | €35,957 | €1,671 | -€34,286 | -95.4% |
| Other amounts receivable | 41 | €11,623 | €14,595 | +€2,972 | +25.6% |
| Cash at bank and in hand | 54/58 | €11,287 | €5,642 | -€5,645 | -50.0% |
| Deferred charges and accrued income | 490/1 | €498 | - | -€498 | |
| Total equity and liabilities | 10/49 | €83,093 | €41,603 | -€41,490 | -49.9% |
| Equity | 10/15 | -€136,952 | -€130,813 | +€6,139 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €30,271 | €30,271 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,411 | €28,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€185,824 | -€179,685 | +€6,139 | +3.3% |
| Amounts payable | 17/49 | €220,045 | €172,416 | -€47,629 | -21.6% |
| Amounts payable within one year | 42/48 | €201,504 | €172,416 | -€29,088 | -14.4% |
| Trade debts | 44 | €4,710 | €1,205 | -€3,504 | -74.4% |
| Suppliers | 440/4 | €4,710 | €1,205 | -€3,504 | -74.4% |
| Taxes, remuneration and social security | 45 | €10,838 | €10,707 | -€132 | -1.2% |
| Taxes | 450/3 | €10,838 | €10,707 | -€132 | -1.2% |
| Other amounts payable | 47/48 | €185,956 | €160,504 | -€25,452 | -13.7% |
| Accrued charges and deferred income | 492/3 | €18,542 | - | -€18,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,033 | €4,033 | -€0 | 0.0% |
| Other operating charges | 640/8 | €11,350 | €520 | -€10,830 | -95.4% |
| Non-recurring operating charges | 66A | €32,304 | - | -€32,304 | |
| Gross operating margin | 9900 | -€21,426 | €10,936 | +€32,362 | |
| Operating profit (loss) | 9901 | -€69,113 | €6,383 | +€75,496 | |
| Financial income | 75/76B | - | €183 | +€183 | |
| Recurring financial income | 75 | - | €183 | +€183 | |
| Financial charges | 65/66B | €815 | €426 | -€389 | -47.7% |
| Recurring financial charges | 65 | €815 | €426 | -€389 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | -€69,928 | €6,139 | +€76,068 | |
| Income taxes | 67/77 | €85 | - | -€85 | |
| Profit (loss) for the period | 9904 | -€70,014 | €6,139 | +€76,153 | |
| Profit (loss) for the period to be appropriated | 9905 | -€70,014 | €6,139 | +€76,153 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.