ZOEMP: 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.
ZOEMP
Largest movements
- Cash +€1,948
up €1,948 (+20.1%), from €9,668 to €11,615
mainly Debts after one year (+€21,145) and Other debts (+€19,115)
- Receivables within one year -€1,078
down €1,078 (-3.3%), from €32,342 to €31,264
of which Trade receivables: -€1,059
- Profit (loss) carried forward -€30,878
down €30,878, from €3,248 to -€27,630
- Debts after one year +€21,145
up €21,145 (+235%), from €8,984 to €30,129
- Other debts +€19,115
new in 2025: €19,115
- Tax, wage and social debts -€6,691
down €6,691 (-26.8%), from €25,001 to €18,311
- Trade debts -€5,437
down €5,437 (-92.3%), from €5,888 to €452
- Gross operating margin -€53,055
down €53,055, from €24,838 to -€28,217
- Depreciation -€8,136
down €8,136 (-96.6%), from €8,424 to €288
- Taxes -€4,777
down €4,777 (-98.5%), from €4,850 to €74
- Provisions +€1,336
new in 2025: €1,336
- Other operating charges -€1,266
down €1,266 (-84.2%), from €1,503 to €237
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 | €51,784 | €52,300 | +€517 | +1.0% |
| Fixed assets | 21/28 | €9,081 | €8,793 | -€288 | -3.2% |
| Tangible fixed assets | 22/27 | €9,081 | €8,793 | -€288 | -3.2% |
| Furniture and vehicles | 24 | €9,081 | €8,793 | -€288 | -3.2% |
| Current assets | 29/58 | €42,703 | €43,507 | +€805 | +1.9% |
| Amounts receivable within one year | 40/41 | €32,342 | €31,264 | -€1,078 | -3.3% |
| Trade receivables | 40 | €23,766 | €22,707 | -€1,059 | -4.5% |
| Other amounts receivable | 41 | €8,576 | €8,557 | -€19 | -0.2% |
| Cash at bank and in hand | 54/58 | €9,668 | €11,615 | +€1,948 | +20.1% |
| Deferred charges and accrued income | 490/1 | €693 | €628 | -€65 | -9.4% |
| Total equity and liabilities | 10/49 | €51,784 | €52,300 | +€517 | +1.0% |
| Equity | 10/15 | €7,529 | -€23,349 | -€30,878 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,281 | €1,281 | = | 0.0% |
| Distributable reserves | 133 | €1,281 | €1,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,248 | -€27,630 | -€30,878 | |
| Amounts payable | 17/49 | €44,254 | €75,649 | +€31,395 | +70.9% |
| Amounts payable after more than one year | 17 | €8,984 | €30,129 | +€21,145 | +235% |
| Financial debts | 170/4 | €8,984 | €30,129 | +€21,145 | +235% |
| Amounts payable within one year | 42/48 | €35,270 | €43,607 | +€8,337 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €4,380 | €5,729 | +€1,349 | +30.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,888 | €452 | -€5,437 | -92.3% |
| Suppliers | 440/4 | €5,888 | €452 | -€5,437 | -92.3% |
| Taxes, remuneration and social security | 45 | €25,001 | €18,311 | -€6,691 | -26.8% |
| Taxes | 450/3 | €25,001 | €18,311 | -€6,691 | -26.8% |
| Other amounts payable | 47/48 | - | €19,115 | +€19,115 | |
| Accrued charges and deferred income | 492/3 | €0 | €1,913 | +€1,913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,424 | €288 | -€8,136 | -96.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €1,336 | +€1,336 | |
| Other operating charges | 640/8 | €1,503 | €237 | -€1,266 | -84.2% |
| Gross operating margin | 9900 | €24,838 | -€28,217 | -€53,055 | |
| Operating profit (loss) | 9901 | €14,911 | -€30,079 | -€44,990 | |
| Financial income | 75/76B | €548 | €14 | -€535 | -97.5% |
| Recurring financial income | 75 | €548 | €14 | -€535 | -97.5% |
| Financial charges | 65/66B | €1,712 | €739 | -€973 | -56.8% |
| Recurring financial charges | 65 | €1,712 | €739 | -€973 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €13,747 | -€30,804 | -€44,551 | |
| Income taxes | 67/77 | €4,850 | €74 | -€4,777 | -98.5% |
| Profit (loss) for the period | 9904 | €8,897 | -€30,878 | -€39,775 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,897 | -€30,878 | -€39,775 |
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 27 October 2026 via checked.be.