ZIMBRU CONSTRUCT: 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.
ZIMBRU CONSTRUCT
Largest movements
- Cash +€18,946
up €18,946 (+195.5%), from €9,692 to €28,638
mainly Net result for the year (+€17,496) and Tax, wage and social debts (+€4,258)
- Tangible fixed assets +€4,650
up €4,650 (+444.4%), from €1,046 to €5,696
of which Plant, machinery and equipment: +€5,366
- Deferred charges and accrued income -€1,641
down €1,641 (-25.4%), from €6,461 to €4,820
- Receivables within one year -€1,220
down €1,220 (-28.7%), from €4,254 to €3,033
of which Trade receivables: -€2,641
- Profit (loss) carried forward +€17,496
up €17,496 (+108.9%), from €16,064 to €33,560
- Tax, wage and social debts +€4,258
up €4,258 (+499.3%), from €853 to €5,111
- Accrued charges and deferred income -€500
down €500 (-20.0%), from €2,500 to €2,000
- Gross operating margin +€20,822
up €20,822 (+547.0%), from €3,807 to €24,629
- Taxes +€4,634
up €4,634 (+972.1%), from €477 to €5,111
- Other operating charges -€917
down €917 (-54.9%), from €1,670 to €752
- Depreciation +€378
up €378 (+48.9%), from €772 to €1,150
- Financial charges -€276
down €276 (-69.8%), from €396 to €119
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 | €21,453 | €42,188 | +€20,735 | +96.7% |
| Fixed assets | 21/28 | €1,046 | €5,696 | +€4,650 | +444.4% |
| Tangible fixed assets | 22/27 | €1,046 | €5,696 | +€4,650 | +444.4% |
| Plant, machinery and equipment | 23 | - | €5,366 | +€5,366 | |
| Furniture and vehicles | 24 | €1,046 | €331 | -€716 | -68.4% |
| Current assets | 29/58 | €20,407 | €36,492 | +€16,085 | +78.8% |
| Amounts receivable within one year | 40/41 | €4,254 | €3,033 | -€1,220 | -28.7% |
| Trade receivables | 40 | €2,641 | - | -€2,641 | |
| Other amounts receivable | 41 | €1,613 | €3,033 | +€1,421 | +88.1% |
| Cash at bank and in hand | 54/58 | €9,692 | €28,638 | +€18,946 | +195.5% |
| Deferred charges and accrued income | 490/1 | €6,461 | €4,820 | -€1,641 | -25.4% |
| Total equity and liabilities | 10/49 | €21,453 | €42,188 | +€20,735 | +96.7% |
| Equity | 10/15 | €17,114 | €34,610 | +€17,496 | +102.2% |
| Contributions | 10/11 | €1,050 | €1,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,064 | €33,560 | +€17,496 | +108.9% |
| Amounts payable | 17/49 | €4,339 | €7,577 | +€3,239 | +74.7% |
| Amounts payable within one year | 42/48 | €1,839 | €5,577 | +€3,739 | +203.4% |
| Trade debts | 44 | €496 | €264 | -€232 | -46.7% |
| Suppliers | 440/4 | €496 | €264 | -€232 | -46.7% |
| Taxes, remuneration and social security | 45 | €853 | €5,111 | +€4,258 | +499.3% |
| Taxes | 450/3 | €853 | €5,111 | +€4,258 | +499.3% |
| Other amounts payable | 47/48 | €490 | €202 | -€288 | -58.8% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,000 | -€500 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €772 | €1,150 | +€378 | +48.9% |
| Other operating charges | 640/8 | €1,670 | €752 | -€917 | -54.9% |
| Gross operating margin | 9900 | €3,807 | €24,629 | +€20,822 | +547.0% |
| Operating profit (loss) | 9901 | €1,365 | €22,727 | +€21,362 | +1565.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €396 | €119 | -€276 | -69.8% |
| Recurring financial charges | 65 | €396 | €119 | -€276 | -69.8% |
| Profit (loss) for the period before taxes | 9903 | €969 | €22,607 | +€21,638 | +2233.1% |
| Income taxes | 67/77 | €477 | €5,111 | +€4,634 | +972.1% |
| Profit (loss) for the period | 9904 | €492 | €17,496 | +€17,004 | +3454.7% |
| Profit (loss) for the period to be appropriated | 9905 | €492 | €17,496 | +€17,004 | +3454.7% |
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 5 October 2026 via checked.be.