Zamora: 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.
Zamora
Largest movements
- Cash +€74,063
up €74,063 (+21.7%), from €341,132 to €415,195
mainly Other debts (+€443,922) and Net result for the year (+€154,458)
- Deferred charges and accrued income -€28,043
no longer reported in 2025 (was €28,043)
- Receivables within one year +€17,781
up €17,781 (+423%), from €4,201 to €21,982
- Receivables after one year +€13,590
up €13,590 (+51.3%), from €26,510 to €40,100
- Tangible fixed assets -€5,586
down €5,586 (-22.4%), from €24,948 to €19,362
of which Furniture and vehicles: -€5,261
- Other debts +€443,922
up €443,922 (+955%), from €46,499 to €490,421
- Reserves -€309,025
no longer reported in 2025 (was €309,025)
- Tax, wage and social debts -€56,377
down €56,377 (-93.4%), from €60,377 to €4,000
of which Taxes: -€56,377
- Gross operating margin +€43,480
up €43,480 (+26.5%), from €164,266 to €207,746
- Taxes +€10,420
up €10,420 (+29.1%), from €35,799 to €46,219
- Depreciation +€2,407
up €2,407 (+75.7%), from €3,179 to €5,586
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 | €424,834 | €496,638 | +€71,805 | +16.9% |
| Fixed assets | 21/28 | €24,948 | €19,362 | -€5,586 | -22.4% |
| Tangible fixed assets | 22/27 | €24,948 | €19,362 | -€5,586 | -22.4% |
| Plant, machinery and equipment | 23 | €2,731 | €2,407 | -€325 | -11.9% |
| Furniture and vehicles | 24 | €22,217 | €16,956 | -€5,261 | -23.7% |
| Current assets | 29/58 | €399,886 | €477,276 | +€77,391 | +19.4% |
| Amounts receivable after more than one year | 29 | €26,510 | €40,100 | +€13,590 | +51.3% |
| Other amounts receivable | 291 | €26,510 | €40,100 | +€13,590 | +51.3% |
| Amounts receivable within one year | 40/41 | €4,201 | €21,982 | +€17,781 | +423% |
| Other amounts receivable | 41 | €4,201 | €21,982 | +€17,781 | +423% |
| Cash at bank and in hand | 54/58 | €341,132 | €415,195 | +€74,063 | +21.7% |
| Deferred charges and accrued income | 490/1 | €28,043 | - | -€28,043 | |
| Total equity and liabilities | 10/49 | €424,834 | €496,638 | +€71,805 | +16.9% |
| Equity | 10/15 | €312,025 | -€1,542 | -€313,566 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €309,025 | - | -€309,025 | |
| Distributable reserves | 133 | €309,025 | - | -€309,025 | |
| Profit (loss) carried forward | 14 | - | -€4,542 | -€4,542 | |
| Amounts payable | 17/49 | €112,809 | €498,180 | +€385,371 | +342% |
| Amounts payable within one year | 42/48 | €112,809 | €498,180 | +€385,371 | +342% |
| Trade debts | 44 | €5,934 | €3,759 | -€2,175 | -36.6% |
| Suppliers | 440/4 | €5,934 | €3,759 | -€2,175 | -36.6% |
| Taxes, remuneration and social security | 45 | €60,377 | €4,000 | -€56,377 | -93.4% |
| Taxes | 450/3 | €56,377 | - | -€56,377 | |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €46,499 | €490,421 | +€443,922 | +955% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,179 | €5,586 | +€2,407 | +75.7% |
| Other operating charges | 640/8 | €414 | €120 | -€294 | -71.0% |
| Gross operating margin | 9900 | €164,266 | €207,746 | +€43,480 | +26.5% |
| Operating profit (loss) | 9901 | €160,673 | €202,040 | +€41,367 | +25.7% |
| Financial charges | 65/66B | €995 | €1,362 | +€367 | +36.9% |
| Recurring financial charges | 65 | €995 | €1,362 | +€367 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | €159,678 | €200,678 | +€41,000 | +25.7% |
| Income taxes | 67/77 | €35,799 | €46,219 | +€10,420 | +29.1% |
| Profit (loss) for the period | 9904 | €123,879 | €154,458 | +€30,579 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €123,879 | €154,458 | +€30,579 | +24.7% |
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 17 October 2026 via checked.be.