ZIKA: 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.
ZIKA
Largest movements
- Cash -€99,257
down €99,257 (-51.2%), from €193,873 to €94,616
mainly Debts after one year (-€300,093) and Trade debts (-€29,010)
- Tangible fixed assets -€64,740
down €64,740 (-8.6%), from €756,390 to €691,650
of which Land and buildings: -€39,492
- Debts after one year -€300,093
down €300,093 (-39.7%), from €756,188 to €456,095
- Reserves +€150,049
up €150,049 (+10.3%), from €1.5m to €1.6m
- Other debts +€41,793
up €41,793 (+629%), from €6,640 to €48,434
- Gross operating margin -€62,328
down €62,328 (-19.0%), from €328,173 to €265,845
- Taxes -€17,958
down €17,958 (-33.7%), from €53,326 to €35,368
- Financial charges -€5,666
down €5,666 (-18.8%), from €30,205 to €24,539
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 | €3,154,443 | €2,991,872 | -€162,571 | -5.2% |
| Fixed assets | 21/28 | €2,945,577 | €2,880,838 | -€64,740 | -2.2% |
| Tangible fixed assets | 22/27 | €756,390 | €691,650 | -€64,740 | -8.6% |
| Land and buildings | 22 | €668,532 | €629,041 | -€39,492 | -5.9% |
| Furniture and vehicles | 24 | €87,858 | €62,610 | -€25,248 | -28.7% |
| Financial fixed assets | 28 | €2,189,188 | €2,189,188 | = | 0.0% |
| Current assets | 29/58 | €208,865 | €111,034 | -€97,831 | -46.8% |
| Amounts receivable within one year | 40/41 | €14,992 | €16,419 | +€1,426 | +9.5% |
| Trade receivables | 40 | €1,229 | €9,915 | +€8,686 | +707% |
| Other amounts receivable | 41 | €13,763 | €6,504 | -€7,259 | -52.7% |
| Cash at bank and in hand | 54/58 | €193,873 | €94,616 | -€99,257 | -51.2% |
| Total equity and liabilities | 10/49 | €3,154,443 | €2,991,872 | -€162,571 | -5.2% |
| Equity | 10/15 | €2,137,261 | €2,287,309 | +€150,049 | +7.0% |
| Contributions | 10/11 | €686,000 | €686,000 | = | 0.0% |
| Reserves | 13 | €1,451,261 | €1,601,309 | +€150,049 | +10.3% |
| Distributable reserves | 133 | €1,451,261 | €1,601,309 | +€150,049 | +10.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,017,182 | €704,563 | -€312,619 | -30.7% |
| Amounts payable after more than one year | 17 | €756,188 | €456,095 | -€300,093 | -39.7% |
| Financial debts | 170/4 | €756,188 | €456,095 | -€300,093 | -39.7% |
| Amounts payable within one year | 42/48 | €239,942 | €237,780 | -€2,162 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €173,855 | €150,093 | -€23,762 | -13.7% |
| Trade debts | 44 | €34,848 | €5,838 | -€29,010 | -83.2% |
| Suppliers | 440/4 | €34,848 | €5,838 | -€29,010 | -83.2% |
| Taxes, remuneration and social security | 45 | €24,598 | €33,415 | +€8,817 | +35.8% |
| Taxes | 450/3 | €15,465 | €23,957 | +€8,491 | +54.9% |
| Remuneration and social security | 454/9 | €9,133 | €9,459 | +€326 | +3.6% |
| Other amounts payable | 47/48 | €6,640 | €48,434 | +€41,793 | +629% |
| Accrued charges and deferred income | 492/3 | €21,052 | €10,689 | -€10,364 | -49.2% |
| Remuneration, social security and pensions | 62 | €81,610 | €82,201 | +€592 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,085 | €64,740 | +€1,654 | +2.6% |
| Other operating charges | 640/8 | €8,123 | €8,298 | +€175 | +2.2% |
| Gross operating margin | 9900 | €328,173 | €265,845 | -€62,328 | -19.0% |
| Operating profit (loss) | 9901 | €175,355 | €110,606 | -€64,749 | -36.9% |
| Financial income | 75/76B | €99,370 | €99,350 | -€20 | 0.0% |
| Recurring financial income | 75 | €99,370 | €99,350 | -€20 | 0.0% |
| Financial charges | 65/66B | €30,205 | €24,539 | -€5,666 | -18.8% |
| Recurring financial charges | 65 | €30,205 | €24,539 | -€5,666 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €244,520 | €185,417 | -€59,104 | -24.2% |
| Income taxes | 67/77 | €53,326 | €35,368 | -€17,958 | -33.7% |
| Profit (loss) for the period | 9904 | €191,194 | €150,049 | -€41,146 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €191,194 | €150,049 | -€41,146 | -21.5% |
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 30 October 2026 via checked.be.