ZYBEAU: 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.
ZYBEAU
Largest movements
- Cash +€13,719
up €13,719 (+243.3%), from €5,638 to €19,358
mainly Net result for the year (+€14,146) and Tax, wage and social debts (+€6,260)
- Receivables within one year +€6,354
up €6,354 (+280.2%), from €2,268 to €8,622
- Tangible fixed assets +€434
new in 2025: €434
- Deferred charges and accrued income +€399
up €399 (+33.9%), from €1,177 to €1,577
- Reserves +€14,000
new in 2025: €14,000
- Tax, wage and social debts +€6,260
up €6,260 (+362.0%), from €1,729 to €7,990
- Trade debts +€626
up €626 (+94.2%), from €665 to €1,291
- Gross operating margin +€15,195
up €15,195 (+284.6%), from €5,339 to €20,534
- Taxes +€4,309
up €4,309 (+271.0%), from €1,590 to €5,899
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 | €9,083 | €29,990 | +€20,907 | +230.2% |
| Fixed assets | 21/28 | - | €434 | +€434 | |
| Tangible fixed assets | 22/27 | - | €434 | +€434 | |
| Furniture and vehicles | 24 | - | €434 | +€434 | |
| Current assets | 29/58 | €9,083 | €29,557 | +€20,473 | +225.4% |
| Amounts receivable within one year | 40/41 | €2,268 | €8,622 | +€6,354 | +280.2% |
| Trade receivables | 40 | €2,268 | €8,622 | +€6,354 | +280.2% |
| Cash at bank and in hand | 54/58 | €5,638 | €19,358 | +€13,719 | +243.3% |
| Deferred charges and accrued income | 490/1 | €1,177 | €1,577 | +€399 | +33.9% |
| Total equity and liabilities | 10/49 | €9,083 | €29,990 | +€20,907 | +230.2% |
| Equity | 10/15 | €6,336 | €20,482 | +€14,146 | +223.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €14,000 | +€14,000 | |
| Distributable reserves | 133 | - | €14,000 | +€14,000 | |
| Profit (loss) carried forward | 14 | €3,336 | €3,482 | +€146 | +4.4% |
| Amounts payable | 17/49 | €2,747 | €9,508 | +€6,760 | +246.1% |
| Amounts payable within one year | 42/48 | €2,747 | €9,508 | +€6,760 | +246.1% |
| Trade debts | 44 | €665 | €1,291 | +€626 | +94.2% |
| Suppliers | 440/4 | €665 | €1,291 | +€626 | +94.2% |
| Taxes, remuneration and social security | 45 | €1,729 | €7,990 | +€6,260 | +362.0% |
| Taxes | 450/3 | €1,729 | €7,990 | +€6,260 | +362.0% |
| Other amounts payable | 47/48 | €354 | €227 | -€126 | -35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €57 | +€57 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,339 | €20,534 | +€15,195 | +284.6% |
| Operating profit (loss) | 9901 | €4,952 | €20,078 | +€15,126 | +305.4% |
| Financial income | 75/76B | €89 | €118 | +€28 | +31.8% |
| Recurring financial income | 75 | €89 | €118 | +€28 | +31.8% |
| Financial charges | 65/66B | €115 | €150 | +€35 | +30.4% |
| Recurring financial charges | 65 | €115 | €150 | +€35 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | €4,926 | €20,045 | +€15,119 | +306.9% |
| Income taxes | 67/77 | €1,590 | €5,899 | +€4,309 | +271.0% |
| Profit (loss) for the period | 9904 | €3,336 | €14,146 | +€10,810 | +324.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,336 | €14,146 | +€10,810 | +324.0% |
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 3 October 2026 via checked.be.