ZYRA: 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.
ZYRA
Largest movements
- Cash +€86,291
up €86,291 (+60.5%), from €142,605 to €228,895
mainly Net result for the year (+€64,073) and Tax, wage and social debts (+€35,584)
- Tangible fixed assets +€9,141
up €9,141 (+991%), from €922 to €10,063
of which Other tangible fixed assets: +€9,613
- Stocks and contracts +€4,087
up €4,087 (+70.4%), from €5,804 to €9,891
- Reserves +€64,073
up €64,073 (+41.6%), from €153,872 to €217,946
of which Distributable reserves: +€93,543
- Tax, wage and social debts +€35,584
up €35,584 (+166%), from €21,402 to €56,985
of which Taxes: +€37,050
- Gross operating margin +€30,100
up €30,100 (+41.9%), from €71,893 to €101,993
- Taxes +€16,942
up €16,942 (+84.8%), from €19,971 to €36,913
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 | €179,013 | €279,827 | +€100,814 | +56.3% |
| Fixed assets | 21/28 | €922 | €10,063 | +€9,141 | +991% |
| Tangible fixed assets | 22/27 | €922 | €10,063 | +€9,141 | +991% |
| Plant, machinery and equipment | 23 | €922 | €450 | -€472 | -51.2% |
| Other tangible fixed assets | 26 | - | €9,613 | +€9,613 | |
| Current assets | 29/58 | €178,091 | €269,764 | +€91,673 | +51.5% |
| Stocks and contracts in progress | 3 | €5,804 | €9,891 | +€4,087 | +70.4% |
| Stocks | 30/36 | €5,804 | €9,891 | +€4,087 | +70.4% |
| Amounts receivable within one year | 40/41 | €29,683 | €30,978 | +€1,296 | +4.4% |
| Trade receivables | 40 | €27,343 | €30,978 | +€3,635 | +13.3% |
| Other amounts receivable | 41 | €2,340 | €0 | -€2,340 | -100% |
| Cash at bank and in hand | 54/58 | €142,605 | €228,895 | +€86,291 | +60.5% |
| Total equity and liabilities | 10/49 | €179,013 | €279,827 | +€100,814 | +56.3% |
| Equity | 10/15 | €156,872 | €220,946 | +€64,073 | +40.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €153,872 | €217,946 | +€64,073 | +41.6% |
| Tax-exempt reserves | 132 | €29,470 | €0 | -€29,470 | -100% |
| Distributable reserves | 133 | €124,402 | €217,946 | +€93,543 | +75.2% |
| Amounts payable | 17/49 | €22,141 | €58,882 | +€36,741 | +166% |
| Amounts payable within one year | 42/48 | €22,141 | €58,882 | +€36,741 | +166% |
| Trade debts | 44 | €740 | €1,135 | +€395 | +53.4% |
| Suppliers | 440/4 | €740 | €1,135 | +€395 | +53.4% |
| Taxes, remuneration and social security | 45 | €21,402 | €56,985 | +€35,584 | +166% |
| Taxes | 450/3 | €19,936 | €56,985 | +€37,050 | +186% |
| Remuneration and social security | 454/9 | €1,466 | €0 | -€1,466 | -100% |
| Other amounts payable | 47/48 | €0 | €762 | +€762 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €472 | €1,115 | +€643 | +136% |
| Other operating charges | 640/8 | €566 | €591 | +€25 | +4.5% |
| Gross operating margin | 9900 | €71,893 | €101,993 | +€30,100 | +41.9% |
| Operating profit (loss) | 9901 | €70,855 | €100,287 | +€29,432 | +41.5% |
| Financial income | 75/76B | €160 | €986 | +€826 | +515% |
| Recurring financial income | 75 | €160 | €986 | +€826 | +515% |
| Financial charges | 65/66B | €211 | €287 | +€76 | +36.1% |
| Recurring financial charges | 65 | €211 | €287 | +€76 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | €70,804 | €100,986 | +€30,182 | +42.6% |
| Income taxes | 67/77 | €19,971 | €36,913 | +€16,942 | +84.8% |
| Profit (loss) for the period | 9904 | €50,833 | €64,073 | +€13,240 | +26.0% |
| Transfer from tax-exempt reserves | 789 | - | €29,470 | +€29,470 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €50,833 | €93,543 | +€42,710 | +84.0% |
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 31 October 2026 via checked.be.