ZARRIMMO: 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.
ZARRIMMO
Largest movements
- Receivables within one year -€156,195
down €156,195 (-99.4%), from €157,195 to €1,000
of which Trade receivables: -€156,695
- Cash +€110,755
up €110,755 (+425.8%), from €26,014 to €136,769
mainly Receivables within one year (+€156,195) and Net result for the year (+€11,685)
- Stocks and contracts +€4,816
up €4,816 (+96.4%), from €4,998 to €9,815
- Profit (loss) carried forward -€17,726
down €17,726 (-18.9%), from €93,723 to €75,997
- Tax, wage and social debts -€16,991
down €16,991 (-56.8%), from €29,898 to €12,907
- Trade debts -€3,925
down €3,925 (-90.3%), from €4,344 to €419
- Other debts -€2,516
down €2,516 (-5.9%), from €42,516 to €40,000
- Gross operating margin +€3,401
up €3,401 (+25.4%), from €13,371 to €16,773
- Financial charges +€2,117
up €2,117 (+158.8%), from €1,333 to €3,450
- Financial income +€934
up €934 (+51.5%), from €1,813 to €2,747
- Taxes +€509
up €509 (+13.6%), from €3,748 to €4,257
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 | €189,081 | €147,923 | -€41,158 | -21.8% |
| Current assets | 29/58 | €189,081 | €147,923 | -€41,158 | -21.8% |
| Stocks and contracts in progress | 3 | €4,998 | €9,815 | +€4,816 | +96.4% |
| Stocks | 30/36 | €4,998 | €9,815 | +€4,816 | +96.4% |
| Amounts receivable within one year | 40/41 | €157,195 | €1,000 | -€156,195 | -99.4% |
| Trade receivables | 40 | €156,695 | €0 | -€156,695 | -100.0% |
| Other amounts receivable | 41 | €500 | €1,000 | +€500 | +100.0% |
| Cash at bank and in hand | 54/58 | €26,014 | €136,769 | +€110,755 | +425.8% |
| Deferred charges and accrued income | 490/1 | €874 | €340 | -€534 | -61.1% |
| Total equity and liabilities | 10/49 | €189,081 | €147,923 | -€41,158 | -21.8% |
| Equity | 10/15 | €112,323 | €94,597 | -€17,726 | -15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,723 | €75,997 | -€17,726 | -18.9% |
| Amounts payable | 17/49 | €76,758 | €53,326 | -€23,432 | -30.5% |
| Amounts payable within one year | 42/48 | €76,758 | €53,326 | -€23,432 | -30.5% |
| Trade debts | 44 | €4,344 | €419 | -€3,925 | -90.3% |
| Suppliers | 440/4 | €4,344 | €419 | -€3,925 | -90.3% |
| Taxes, remuneration and social security | 45 | €29,898 | €12,907 | -€16,991 | -56.8% |
| Taxes | 450/3 | €29,898 | €12,907 | -€16,991 | -56.8% |
| Other amounts payable | 47/48 | €42,516 | €40,000 | -€2,516 | -5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €13,371 | €16,773 | +€3,401 | +25.4% |
| Operating profit (loss) | 9901 | €13,245 | €16,645 | +€3,399 | +25.7% |
| Financial income | 75/76B | €1,813 | €2,747 | +€934 | +51.5% |
| Recurring financial income | 75 | €1,813 | €2,747 | +€934 | +51.5% |
| Financial charges | 65/66B | €1,333 | €3,450 | +€2,117 | +158.8% |
| Recurring financial charges | 65 | €1,333 | €3,450 | +€2,117 | +158.8% |
| Profit (loss) for the period before taxes | 9903 | €13,726 | €15,943 | +€2,217 | +16.2% |
| Income taxes | 67/77 | €3,748 | €4,257 | +€509 | +13.6% |
| Profit (loss) for the period | 9904 | €9,977 | €11,685 | +€1,708 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,977 | €11,685 | +€1,708 | +17.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.