ZyL CONSULT: 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.
ZyL CONSULT
Largest movements
- Tangible fixed assets +€21,532
up €21,532 (+967%), from €2,227 to €23,758
- Receivables within one year +€19,178
up €19,178 (+104%), from €18,474 to €37,652
of which Trade receivables: +€19,250
- Cash -€3,506
down €3,506 (-14.5%), from €24,166 to €20,660
mainly Investment in fixed assets (net) (-€29,160) and Receivables within one year (-€19,178)
- Deferred charges and accrued income -€2,230
down €2,230 (-18.0%), from €12,371 to €10,140
- Profit (loss) carried forward +€20,735
up €20,735 (+52.7%), from €39,349 to €60,084
- Tax, wage and social debts +€17,902
up €17,902 (+160%), from €11,208 to €29,110
- Accrued charges and deferred income -€2,765
no longer reported in 2025 (was €2,765)
- Other debts -€946
no longer reported in 2025 (was €946)
- Gross operating margin -€13,068
down €13,068 (-23.3%), from €56,026 to €42,958
- Depreciation +€7,316
up €7,316 (+2,336%), from €313 to €7,629
- Other operating charges -€3,449
down €3,449 (-67.6%), from €5,102 to €1,653
- Financial charges +€2,956
up €2,956 (+5,409%), from €55 to €3,011
- Taxes -€1,276
down €1,276 (-11.4%), from €11,208 to €9,932
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 | €57,237 | €92,210 | +€34,973 | +61.1% |
| Fixed assets | 21/28 | €2,227 | €23,758 | +€21,532 | +967% |
| Tangible fixed assets | 22/27 | €2,227 | €23,758 | +€21,532 | +967% |
| Furniture and vehicles | 24 | €2,227 | €23,758 | +€21,532 | +967% |
| Current assets | 29/58 | €55,011 | €68,452 | +€13,441 | +24.4% |
| Amounts receivable within one year | 40/41 | €18,474 | €37,652 | +€19,178 | +104% |
| Trade receivables | 40 | €18,150 | €37,400 | +€19,250 | +106% |
| Other amounts receivable | 41 | €324 | €252 | -€72 | -22.3% |
| Cash at bank and in hand | 54/58 | €24,166 | €20,660 | -€3,506 | -14.5% |
| Deferred charges and accrued income | 490/1 | €12,371 | €10,140 | -€2,230 | -18.0% |
| Total equity and liabilities | 10/49 | €57,237 | €92,210 | +€34,973 | +61.1% |
| Equity | 10/15 | €40,849 | €61,584 | +€20,735 | +50.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,349 | €60,084 | +€20,735 | +52.7% |
| Amounts payable | 17/49 | €16,388 | €30,626 | +€14,238 | +86.9% |
| Amounts payable within one year | 42/48 | €13,623 | €30,626 | +€17,003 | +125% |
| Trade debts | 44 | €1,469 | €1,516 | +€47 | +3.2% |
| Suppliers | 440/4 | €1,469 | €1,516 | +€47 | +3.2% |
| Taxes, remuneration and social security | 45 | €11,208 | €29,110 | +€17,902 | +160% |
| Taxes | 450/3 | €11,208 | €29,110 | +€17,902 | +160% |
| Other amounts payable | 47/48 | €946 | - | -€946 | |
| Accrued charges and deferred income | 492/3 | €2,765 | - | -€2,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €7,629 | +€7,316 | +2,336% |
| Other operating charges | 640/8 | €5,102 | €1,653 | -€3,449 | -67.6% |
| Gross operating margin | 9900 | €56,026 | €42,958 | -€13,068 | -23.3% |
| Operating profit (loss) | 9901 | €50,611 | €33,676 | -€16,935 | -33.5% |
| Financial income | 75/76B | €1 | €1 | +€0 | +10.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +10.0% |
| Financial charges | 65/66B | €55 | €3,011 | +€2,956 | +5,409% |
| Recurring financial charges | 65 | €55 | €3,011 | +€2,956 | +5,409% |
| Profit (loss) for the period before taxes | 9903 | €50,557 | €30,666 | -€19,891 | -39.3% |
| Income taxes | 67/77 | €11,208 | €9,932 | -€1,276 | -11.4% |
| Profit (loss) for the period | 9904 | €39,349 | €20,735 | -€18,615 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,349 | €20,735 | -€18,615 | -47.3% |
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 16 October 2026 via checked.be.