ZWEETFABRIEK: 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.
ZWEETFABRIEK
Largest movements
- Cash +€34,302
up €34,302 (+276%), from €12,447 to €46,749
mainly Net result for the year (+€33,571) and Depreciation (+€18,678)
- Tangible fixed assets -€11,899
down €11,899 (-9.8%), from €120,881 to €108,982
of which Plant, machinery and equipment: -€6,663
- Receivables within one year +€5,141
up €5,141 (+190%), from €2,703 to €7,845
of which Other amounts receivable: +€2,692
- Intangible fixed assets -€3,825
down €3,825 (-27.3%), from €14,003 to €10,178
- Debts after one year -€22,794
down €22,794 (-42.2%), from €54,077 to €31,283
- Other debts +€18,000
up €18,000 (+24.0%), from €75,000 to €93,000
- Profit (loss) carried forward +€15,571
up €15,571 (+4,466%), from €349 to €15,920
- Trade debts +€7,033
up €7,033 (+630%), from €1,117 to €8,149
- Tax, wage and social debts +€5,303
new in 2025: €5,303
- Gross operating margin +€34,848
up €34,848 (+113%), from €30,899 to €65,747
- Taxes +€4,722
new in 2025: €4,722
- Financial charges -€1,821
down €1,821 (-29.7%), from €6,141 to €4,320
- Other operating charges -€1,397
down €1,397 (-23.4%), from €5,957 to €4,561
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 | €154,206 | €179,669 | +€25,464 | +16.5% |
| Fixed assets | 21/28 | €134,884 | €119,445 | -€15,439 | -11.4% |
| Intangible fixed assets | 21 | €14,003 | €10,178 | -€3,825 | -27.3% |
| Tangible fixed assets | 22/27 | €120,881 | €108,982 | -€11,899 | -9.8% |
| Land and buildings | 22 | €80,585 | €76,301 | -€4,284 | -5.3% |
| Plant, machinery and equipment | 23 | €33,991 | €27,328 | -€6,663 | -19.6% |
| Furniture and vehicles | 24 | €1,570 | €1,802 | +€233 | +14.8% |
| Other tangible fixed assets | 26 | €4,735 | €3,551 | -€1,184 | -25.0% |
| Financial fixed assets | 28 | - | €285 | +€285 | |
| Current assets | 29/58 | €19,322 | €60,224 | +€40,902 | +212% |
| Stocks and contracts in progress | 3 | €588 | €818 | +€229 | +39.0% |
| Stocks | 30/36 | €588 | €818 | +€229 | +39.0% |
| Amounts receivable within one year | 40/41 | €2,703 | €7,845 | +€5,141 | +190% |
| Trade receivables | 40 | - | €2,449 | +€2,449 | |
| Other amounts receivable | 41 | €2,703 | €5,395 | +€2,692 | +99.6% |
| Cash at bank and in hand | 54/58 | €12,447 | €46,749 | +€34,302 | +276% |
| Deferred charges and accrued income | 490/1 | €3,583 | €4,813 | +€1,230 | +34.3% |
| Total equity and liabilities | 10/49 | €154,206 | €179,669 | +€25,464 | +16.5% |
| Equity | 10/15 | €2,349 | €17,920 | +€15,571 | +663% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €349 | €15,920 | +€15,571 | +4,466% |
| Amounts payable | 17/49 | €151,857 | €161,750 | +€9,893 | +6.5% |
| Amounts payable after more than one year | 17 | €54,077 | €31,283 | -€22,794 | -42.2% |
| Financial debts | 170/4 | €54,077 | €31,283 | -€22,794 | -42.2% |
| Amounts payable within one year | 42/48 | €97,780 | €130,467 | +€32,687 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €21,525 | €22,794 | +€1,269 | +5.9% |
| Financial debts | 43 | €139 | €1,221 | +€1,082 | +779% |
| Credit institutions | 430/8 | €139 | €1,221 | +€1,082 | +779% |
| Trade debts | 44 | €1,117 | €8,149 | +€7,033 | +630% |
| Suppliers | 440/4 | €1,117 | €8,149 | +€7,033 | +630% |
| Taxes, remuneration and social security | 45 | - | €5,303 | +€5,303 | |
| Taxes | 450/3 | - | €5,303 | +€5,303 | |
| Other amounts payable | 47/48 | €75,000 | €93,000 | +€18,000 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,529 | €18,678 | +€149 | +0.8% |
| Other operating charges | 640/8 | €5,957 | €4,561 | -€1,397 | -23.4% |
| Gross operating margin | 9900 | €30,899 | €65,747 | +€34,848 | +113% |
| Operating profit (loss) | 9901 | €6,413 | €42,508 | +€36,095 | +563% |
| Financial income | 75/76B | €77 | €105 | +€28 | +36.5% |
| Recurring financial income | 75 | €77 | €105 | +€28 | +36.5% |
| Financial charges | 65/66B | €6,141 | €4,320 | -€1,821 | -29.7% |
| Recurring financial charges | 65 | €6,141 | €4,320 | -€1,821 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €349 | €38,293 | +€37,945 | +10,884% |
| Income taxes | 67/77 | - | €4,722 | +€4,722 | |
| Profit (loss) for the period | 9904 | €349 | €33,571 | +€33,222 | +9,529% |
| Profit (loss) for the period to be appropriated | 9905 | €349 | €33,571 | +€33,222 | +9,529% |
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 20 October 2026 via checked.be.