Zuskus: 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.
Zuskus
Largest movements
- Tangible fixed assets -€5,475
down €5,475 (-4.8%), from €113,215 to €107,740
of which Land and buildings: -€5,475
- Debts after one year -€7,072
down €7,072 (-8.6%), from €82,520 to €75,448
- Trade debts +€2,074
up €2,074 (+75.1%), from €2,763 to €4,837
- Gross operating margin -€3,667
down €3,667 (-26.4%), from €13,901 to €10,233
- Financial charges -€682
down €682 (-33.0%), from €2,070 to €1,387
- Other operating charges -€498
down €498 (-29.1%), from €1,715 to €1,216
- Taxes +€315
up €315 (+44.5%), from €709 to €1,025
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 | €175,792 | €170,327 | -€5,465 | -3.1% |
| Fixed assets | 21/28 | €116,215 | €110,740 | -€5,475 | -4.7% |
| Tangible fixed assets | 22/27 | €113,215 | €107,740 | -€5,475 | -4.8% |
| Land and buildings | 22 | €113,215 | €107,740 | -€5,475 | -4.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €59,577 | €59,587 | +€10 | 0.0% |
| Stocks and contracts in progress | 3 | €43,755 | €44,236 | +€481 | +1.1% |
| Stocks | 30/36 | €43,755 | €44,236 | +€481 | +1.1% |
| Amounts receivable within one year | 40/41 | €2,121 | €780 | -€1,341 | -63.2% |
| Trade receivables | 40 | €2,121 | €780 | -€1,341 | -63.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €13,701 | €14,571 | +€870 | +6.4% |
| Total equity and liabilities | 10/49 | €175,792 | €170,327 | -€5,465 | -3.1% |
| Equity | 10/15 | €69,927 | €71,057 | +€1,130 | +1.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €10,214 | €10,214 | = | 0.0% |
| Distributable reserves | 133 | €10,214 | €10,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,713 | €53,843 | +€1,130 | +2.1% |
| Amounts payable | 17/49 | €105,865 | €99,270 | -€6,594 | -6.2% |
| Amounts payable after more than one year | 17 | €82,520 | €75,448 | -€7,072 | -8.6% |
| Financial debts | 170/4 | €82,520 | €75,448 | -€7,072 | -8.6% |
| Amounts payable within one year | 42/48 | €22,153 | €23,822 | +€1,669 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €6,990 | €7,072 | +€82 | +1.2% |
| Trade debts | 44 | €2,763 | €4,837 | +€2,074 | +75.1% |
| Suppliers | 440/4 | €2,763 | €4,837 | +€2,074 | +75.1% |
| Taxes, remuneration and social security | 45 | €3,110 | €2,623 | -€487 | -15.7% |
| Taxes | 450/3 | €3,110 | €2,623 | -€487 | -15.7% |
| Other amounts payable | 47/48 | €9,290 | €9,290 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,191 | - | -€1,191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,475 | €5,475 | = | 0.0% |
| Other operating charges | 640/8 | €1,715 | €1,216 | -€498 | -29.1% |
| Gross operating margin | 9900 | €13,901 | €10,233 | -€3,667 | -26.4% |
| Operating profit (loss) | 9901 | €6,711 | €3,542 | -€3,169 | -47.2% |
| Financial charges | 65/66B | €2,070 | €1,387 | -€682 | -33.0% |
| Recurring financial charges | 65 | €2,070 | €1,387 | -€682 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €4,641 | €2,155 | -€2,487 | -53.6% |
| Income taxes | 67/77 | €709 | €1,025 | +€315 | +44.5% |
| Profit (loss) for the period | 9904 | €3,932 | €1,130 | -€2,802 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,932 | €1,130 | -€2,802 | -71.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.