ZWEMKOM: 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.
ZWEMKOM
Largest movements
- Cash -€3,715
down €3,715 (-50.0%), from €7,432 to €3,717
mainly Net result for the year (-€3,672) and Trade debts (-€102)
- Profit (loss) carried forward -€3,672
down €3,672 (-51.2%), from -€7,176 to -€10,848
- Gross operating margin -€13,615
down €13,615, from €10,130 to -€3,485
- Taxes -€1,307
down €1,307 (-100%), from €1,307 to €0
- Other operating charges -€373
down €373 (-74.8%), from €499 to €126
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 | €26,497 | €22,723 | -€3,774 | -14.2% |
| Current assets | 29/58 | €26,497 | €22,723 | -€3,774 | -14.2% |
| Amounts receivable within one year | 40/41 | €19,064 | €19,006 | -€58 | -0.3% |
| Trade receivables | 40 | €19,012 | €19,006 | -€6 | 0.0% |
| Other amounts receivable | 41 | €53 | €0 | -€53 | -100% |
| Cash at bank and in hand | 54/58 | €7,432 | €3,717 | -€3,715 | -50.0% |
| Total equity and liabilities | 10/49 | €26,497 | €22,723 | -€3,774 | -14.2% |
| Equity | 10/15 | €24,950 | €21,278 | -€3,672 | -14.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,126 | €29,126 | = | 0.0% |
| Distributable reserves | 133 | €29,126 | €29,126 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,176 | -€10,848 | -€3,672 | -51.2% |
| Amounts payable | 17/49 | €1,547 | €1,445 | -€102 | -6.6% |
| Amounts payable within one year | 42/48 | €1,547 | €1,445 | -€102 | -6.6% |
| Trade debts | 44 | €240 | €138 | -€102 | -42.4% |
| Suppliers | 440/4 | €240 | €138 | -€102 | -42.4% |
| Taxes, remuneration and social security | 45 | €1,307 | €1,307 | = | 0.0% |
| Taxes | 450/3 | €1,307 | €1,307 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €499 | €126 | -€373 | -74.8% |
| Gross operating margin | 9900 | €10,130 | -€3,485 | -€13,615 | |
| Operating profit (loss) | 9901 | €9,631 | -€3,611 | -€13,242 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €62 | €61 | -€1 | -0.8% |
| Recurring financial charges | 65 | €62 | €61 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €9,570 | -€3,672 | -€13,241 | |
| Income taxes | 67/77 | €1,307 | €0 | -€1,307 | -100% |
| Profit (loss) for the period | 9904 | €8,263 | -€3,672 | -€11,935 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,263 | -€3,672 | -€11,935 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.