ZZOCCO: 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.
ZZOCCO
Largest movements
- Cash +€38,948
up €38,948 (+33.2%), from €117,469 to €156,418
mainly Net result for the year (+€41,261) and Trade debts (+€17,745)
- Stocks and contracts +€17,830
up €17,830 (+19.7%), from €90,331 to €108,162
- Tangible fixed assets +€14,736
up €14,736 (+876%), from €1,682 to €16,418
- Reserves +€41,261
up €41,261 (+23.1%), from €178,278 to €219,538
- Trade debts +€17,745
up €17,745 (+681%), from €2,606 to €20,351
- Other debts +€8,592
up €8,592 (+57.0%), from €15,073 to €23,665
- Tax, wage and social debts +€4,576
up €4,576 (+53.0%), from €8,632 to €13,208
of which Taxes: +€4,839
- Gross operating margin +€19,378
up €19,378 (+35.5%), from €54,617 to €73,996
- Taxes +€5,673
up €5,673 (+40.7%), from €13,931 to €19,604
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 | €211,789 | €282,963 | +€71,174 | +33.6% |
| Fixed assets | 21/28 | €1,682 | €16,418 | +€14,736 | +876% |
| Tangible fixed assets | 22/27 | €1,682 | €16,418 | +€14,736 | +876% |
| Plant, machinery and equipment | 23 | €1,682 | €16,418 | +€14,736 | +876% |
| Current assets | 29/58 | €210,108 | €266,545 | +€56,437 | +26.9% |
| Stocks and contracts in progress | 3 | €90,331 | €108,162 | +€17,830 | +19.7% |
| Stocks | 30/36 | €90,331 | €108,162 | +€17,830 | +19.7% |
| Amounts receivable within one year | 40/41 | €1,393 | €788 | -€605 | -43.5% |
| Trade receivables | 40 | €380 | €788 | +€408 | +107% |
| Other amounts receivable | 41 | €1,013 | €0 | -€1,013 | -100% |
| Cash at bank and in hand | 54/58 | €117,469 | €156,418 | +€38,948 | +33.2% |
| Deferred charges and accrued income | 490/1 | €914 | €1,178 | +€264 | +28.9% |
| Total equity and liabilities | 10/49 | €211,789 | €282,963 | +€71,174 | +33.6% |
| Equity | 10/15 | €184,478 | €225,738 | +€41,261 | +22.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €178,278 | €219,538 | +€41,261 | +23.1% |
| Distributable reserves | 133 | €178,278 | €219,538 | +€41,261 | +23.1% |
| Amounts payable | 17/49 | €27,312 | €57,225 | +€29,913 | +110% |
| Amounts payable within one year | 42/48 | €26,312 | €57,225 | +€30,913 | +117% |
| Trade debts | 44 | €2,606 | €20,351 | +€17,745 | +681% |
| Suppliers | 440/4 | €2,606 | €20,351 | +€17,745 | +681% |
| Taxes, remuneration and social security | 45 | €8,632 | €13,208 | +€4,576 | +53.0% |
| Taxes | 450/3 | €6,733 | €11,572 | +€4,839 | +71.9% |
| Remuneration and social security | 454/9 | €1,899 | €1,636 | -€263 | -13.9% |
| Other amounts payable | 47/48 | €15,073 | €23,665 | +€8,592 | +57.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100% |
| Remuneration, social security and pensions | 62 | €9,221 | €9,835 | +€614 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €697 | +€215 | +44.7% |
| Other operating charges | 640/8 | €983 | €1,199 | +€216 | +22.0% |
| Gross operating margin | 9900 | €54,617 | €73,996 | +€19,378 | +35.5% |
| Operating profit (loss) | 9901 | €43,931 | €62,264 | +€18,333 | +41.7% |
| Financial income | 75/76B | €227 | €283 | +€56 | +24.5% |
| Recurring financial income | 75 | €227 | €283 | +€56 | +24.5% |
| Financial charges | 65/66B | €1,349 | €1,682 | +€333 | +24.7% |
| Recurring financial charges | 65 | €1,349 | €1,682 | +€333 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €42,810 | €60,865 | +€18,055 | +42.2% |
| Income taxes | 67/77 | €13,931 | €19,604 | +€5,673 | +40.7% |
| Profit (loss) for the period | 9904 | €28,879 | €41,261 | +€12,382 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,879 | €41,261 | +€12,382 | +42.9% |
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.