Zemba Care: 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.
Zemba Care
Largest movements
- Receivables within one year +€14,962
up €14,962 (+63.0%), from €23,736 to €38,697
of which Other amounts receivable: +€14,199
- Cash -€6,737
down €6,737 (-67.3%), from €10,006 to €3,269
mainly Receivables within one year (-€14,962) and Tax, wage and social debts (-€2,370)
- Deferred charges and accrued income -€1,899
no longer reported in 2025 (was €1,899)
- Reserves +€6,800
up €6,800 (+24.1%), from €28,200 to €35,000
- Tax, wage and social debts -€2,370
down €2,370 (-47.7%), from €4,970 to €2,600
of which Remuneration and social security: -€2,300
- Current portion of long-term debt +€2,362
new in 2025: €2,362
- Gross operating margin -€25,795
down €25,795 (-73.4%), from €35,129 to €9,334
- Other operating charges -€6,357
down €6,357 (-98.1%), from €6,481 to €124
- Taxes -€4,580
down €4,580 (-64.8%), from €7,072 to €2,493
- Financial charges -€1,794
down €1,794 (-86.9%), from €2,064 to €269
- Financial income +€706
up €706 (+165%), from €428 to €1,134
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 | €37,382 | €44,023 | +€6,641 | +17.8% |
| Fixed assets | 21/28 | €1,507 | €1,739 | +€232 | +15.4% |
| Intangible fixed assets | 21 | €716 | €516 | -€200 | -27.9% |
| Tangible fixed assets | 22/27 | €791 | €1,223 | +€432 | +54.6% |
| Plant, machinery and equipment | 23 | - | €932 | +€932 | |
| Furniture and vehicles | 24 | €791 | €291 | -€500 | -63.2% |
| Current assets | 29/58 | €35,875 | €42,284 | +€6,409 | +17.9% |
| Stocks and contracts in progress | 3 | €234 | €317 | +€83 | +35.6% |
| Stocks | 30/36 | €234 | €317 | +€83 | +35.6% |
| Amounts receivable within one year | 40/41 | €23,736 | €38,697 | +€14,962 | +63.0% |
| Trade receivables | 40 | €8,537 | €9,299 | +€763 | +8.9% |
| Other amounts receivable | 41 | €15,199 | €29,398 | +€14,199 | +93.4% |
| Cash at bank and in hand | 54/58 | €10,006 | €3,269 | -€6,737 | -67.3% |
| Deferred charges and accrued income | 490/1 | €1,899 | - | -€1,899 | |
| Total equity and liabilities | 10/49 | €37,382 | €44,023 | +€6,641 | +17.8% |
| Equity | 10/15 | €31,202 | €38,001 | +€6,799 | +21.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,200 | €35,000 | +€6,800 | +24.1% |
| Distributable reserves | 133 | €28,200 | €35,000 | +€6,800 | +24.1% |
| Profit (loss) carried forward | 14 | €2 | €1 | -€1 | -59.5% |
| Amounts payable | 17/49 | €6,180 | €6,022 | -€158 | -2.6% |
| Amounts payable within one year | 42/48 | €6,180 | €6,022 | -€158 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,362 | +€2,362 | |
| Trade debts | 44 | €1,210 | €1,060 | -€150 | -12.4% |
| Suppliers | 440/4 | €1,210 | €1,060 | -€150 | -12.4% |
| Taxes, remuneration and social security | 45 | €4,970 | €2,600 | -€2,370 | -47.7% |
| Taxes | 450/3 | €2,470 | €2,400 | -€70 | -2.8% |
| Remuneration and social security | 454/9 | €2,500 | €200 | -€2,300 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €783 | +€83 | +11.9% |
| Other operating charges | 640/8 | €6,481 | €124 | -€6,357 | -98.1% |
| Gross operating margin | 9900 | €35,129 | €9,334 | -€25,795 | -73.4% |
| Operating profit (loss) | 9901 | €27,948 | €8,427 | -€19,521 | -69.8% |
| Financial income | 75/76B | €428 | €1,134 | +€706 | +165% |
| Recurring financial income | 75 | €428 | €1,134 | +€706 | +165% |
| Financial charges | 65/66B | €2,064 | €269 | -€1,794 | -86.9% |
| Recurring financial charges | 65 | €2,064 | €269 | -€1,794 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | €26,313 | €9,291 | -€17,021 | -64.7% |
| Income taxes | 67/77 | €7,072 | €2,493 | -€4,580 | -64.8% |
| Profit (loss) for the period | 9904 | €19,240 | €6,799 | -€12,442 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,240 | €6,799 | -€12,442 | -64.7% |
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 25 October 2026 via checked.be.