ZYPPER: what changed
ZYPPER
Largest movements
- Cash -€3,860
down €3,860 (-58.3%), from €6,625 to €2,766
mainly Short-term financial debts (-€4,833) and Deferred charges and accrued income (-€396)
- Deferred charges and accrued income +€396
new in 2025: €396
- Short-term financial debts -€4,833
down €4,833 (-99.4%), from €4,861 to €28
- Profit (loss) carried forward +€1,238
up €1,238 (+72.6%), from -€1,705 to -€467
- Trade debts +€344
up €344 (+188%), from €183 to €528
- Tax, wage and social debts -€212
down €212 (-27.0%), from €786 to €574
- Gross operating margin +€3,218
up €3,218, from -€1,317 to €1,900
- Other operating charges +€207
up €207 (+53.5%), from €387 to €595
- Financial income -€35
down €35 (-92.8%), from €38 to €3
- Financial charges +€33
up €33 (+87.2%), from €38 to €71
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,625 | €3,162 | -€3,463 | -52.3% |
| Current assets | 29/58 | €6,625 | €3,162 | -€3,463 | -52.3% |
| Cash at bank and in hand | 54/58 | €6,625 | €2,766 | -€3,860 | -58.3% |
| Deferred charges and accrued income | 490/1 | - | €396 | +€396 | |
| Total equity and liabilities | 10/49 | €6,625 | €3,162 | -€3,463 | -52.3% |
| Equity | 10/15 | €795 | €2,033 | +€1,238 | +156% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,705 | -€467 | +€1,238 | +72.6% |
| Amounts payable | 17/49 | €5,830 | €1,129 | -€4,701 | -80.6% |
| Amounts payable within one year | 42/48 | €5,830 | €1,129 | -€4,701 | -80.6% |
| Financial debts | 43 | €4,861 | €28 | -€4,833 | -99.4% |
| Credit institutions | 430/8 | €4,861 | €28 | -€4,833 | -99.4% |
| Trade debts | 44 | €183 | €528 | +€344 | +188% |
| Suppliers | 440/4 | €183 | €528 | +€344 | +188% |
| Taxes, remuneration and social security | 45 | €786 | €574 | -€212 | -27.0% |
| Taxes | 450/3 | €786 | €574 | -€212 | -27.0% |
| Other operating charges | 640/8 | €387 | €595 | +€207 | +53.5% |
| Gross operating margin | 9900 | -€1,317 | €1,900 | +€3,218 | |
| Operating profit (loss) | 9901 | -€1,705 | €1,306 | +€3,010 | |
| Financial income | 75/76B | €38 | €3 | -€35 | -92.8% |
| Recurring financial income | 75 | €38 | €3 | -€35 | -92.8% |
| Financial charges | 65/66B | €38 | €71 | +€33 | +87.2% |
| Recurring financial charges | 65 | €38 | €71 | +€33 | +87.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,705 | €1,238 | +€2,942 | |
| Profit (loss) for the period | 9904 | -€1,705 | €1,238 | +€2,942 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,705 | €1,238 | +€2,942 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.