ZZ-CONCEPTS: 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.
ZZ-CONCEPTS
Largest movements
- Cash +€294
up €294 (+1229.5%), from €24 to €318
mainly Trade debts (+€1,513) and Other debts (+€266)
- Receivables within one year -€240
down €240 (-23.6%), from €1,016 to €776
of which Other amounts receivable: -€240
- Profit (loss) carried forward -€1,731
down €1,731 (-4.6%), from -€37,779 to -€39,510
- Trade debts +€1,513
up €1,513 (+30.1%), from €5,021 to €6,533
- Other debts +€266
up €266 (+1.0%), from €27,306 to €27,571
- Gross operating margin -€666
down €666 (-102.5%), from -€650 to -€1,316
- Financial charges -€93
down €93 (-92.4%), from €100 to €8
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 | €1,047 | €1,094 | +€47 | +4.5% |
| Current assets | 29/58 | €1,047 | €1,094 | +€47 | +4.5% |
| Amounts receivable within one year | 40/41 | €1,016 | €776 | -€240 | -23.6% |
| Trade receivables | 40 | €424 | €424 | = | 0.0% |
| Other amounts receivable | 41 | €592 | €352 | -€240 | -40.5% |
| Cash at bank and in hand | 54/58 | €24 | €318 | +€294 | +1229.5% |
| Deferred charges and accrued income | 490/1 | €8 | - | -€8 | |
| Total equity and liabilities | 10/49 | €1,047 | €1,094 | +€47 | +4.5% |
| Equity | 10/15 | -€31,279 | -€33,010 | -€1,731 | -5.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | €6,500 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €13,500 | €13,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,779 | -€39,510 | -€1,731 | -4.6% |
| Amounts payable | 17/49 | €32,326 | €34,104 | +€1,778 | +5.5% |
| Amounts payable within one year | 42/48 | €32,326 | €34,104 | +€1,778 | +5.5% |
| Trade debts | 44 | €5,021 | €6,533 | +€1,513 | +30.1% |
| Suppliers | 440/4 | €5,021 | €6,533 | +€1,513 | +30.1% |
| Other amounts payable | 47/48 | €27,306 | €27,571 | +€266 | +1.0% |
| Other operating charges | 640/8 | €416 | €408 | -€9 | -2.1% |
| Gross operating margin | 9900 | -€650 | -€1,316 | -€666 | -102.5% |
| Operating profit (loss) | 9901 | -€1,066 | -€1,723 | -€657 | -61.7% |
| Financial charges | 65/66B | €100 | €8 | -€93 | -92.4% |
| Recurring financial charges | 65 | €100 | €8 | -€93 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,166 | -€1,731 | -€565 | -48.4% |
| Profit (loss) for the period | 9904 | -€1,166 | -€1,731 | -€565 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,166 | -€1,731 | -€565 | -48.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.