Zime: 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.
Zime
Largest movements
- Receivables within one year +€12,355
up €12,355 (+29.8%), from €41,500 to €53,855
- Tangible fixed assets -€6,325
down €6,325 (-10.5%), from €60,005 to €53,679
of which Plant, machinery and equipment: -€4,752
- Cash -€4,969
down €4,969 (-5.1%), from €96,987 to €92,018
mainly Receivables within one year (-€12,355) and Other debts (-€10,716)
- Profit (loss) carried forward +€16,018
up €16,018 (+9.9%), from €161,370 to €177,388
- Other debts -€10,716
no longer reported in 2025 (was €10,716)
- Tax, wage and social debts -€4,220
down €4,220 (-75.5%), from €5,587 to €1,367
- Other operating charges -€5,078
down €5,078 (-86.7%), from €5,859 to €781
- Taxes -€2,703
down €2,703 (-30.0%), from €9,001 to €6,298
- Gross operating margin -€1,015
down €1,015 (-3.3%), from €30,576 to €29,560
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 | €198,491 | €199,552 | +€1,060 | +0.5% |
| Fixed assets | 21/28 | €60,005 | €53,679 | -€6,325 | -10.5% |
| Tangible fixed assets | 22/27 | €60,005 | €53,679 | -€6,325 | -10.5% |
| Land and buildings | 22 | €36,699 | €36,699 | = | 0.0% |
| Plant, machinery and equipment | 23 | €19,811 | €15,059 | -€4,752 | -24.0% |
| Furniture and vehicles | 24 | €3,495 | €1,921 | -€1,574 | -45.0% |
| Current assets | 29/58 | €138,487 | €145,873 | +€7,386 | +5.3% |
| Amounts receivable within one year | 40/41 | €41,500 | €53,855 | +€12,355 | +29.8% |
| Other amounts receivable | 41 | €41,500 | €53,855 | +€12,355 | +29.8% |
| Cash at bank and in hand | 54/58 | €96,987 | €92,018 | -€4,969 | -5.1% |
| Total equity and liabilities | 10/49 | €198,491 | €199,552 | +€1,060 | +0.5% |
| Equity | 10/15 | €181,821 | €197,839 | +€16,018 | +8.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,370 | €177,388 | +€16,018 | +9.9% |
| Amounts payable | 17/49 | €16,671 | €1,713 | -€14,958 | -89.7% |
| Amounts payable within one year | 42/48 | €16,671 | €1,713 | -€14,958 | -89.7% |
| Trade debts | 44 | €368 | €346 | -€22 | -5.9% |
| Suppliers | 440/4 | €368 | €346 | -€22 | -5.9% |
| Taxes, remuneration and social security | 45 | €5,587 | €1,367 | -€4,220 | -75.5% |
| Taxes | 450/3 | €5,587 | €1,367 | -€4,220 | -75.5% |
| Other amounts payable | 47/48 | €10,716 | - | -€10,716 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,489 | €6,325 | -€163 | -2.5% |
| Other operating charges | 640/8 | €5,859 | €781 | -€5,078 | -86.7% |
| Gross operating margin | 9900 | €30,576 | €29,560 | -€1,015 | -3.3% |
| Operating profit (loss) | 9901 | €18,228 | €22,454 | +€4,226 | +23.2% |
| Financial charges | 65/66B | €159 | €138 | -€22 | -13.7% |
| Recurring financial charges | 65 | €159 | €138 | -€22 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €18,069 | €22,317 | +€4,248 | +23.5% |
| Income taxes | 67/77 | €9,001 | €6,298 | -€2,703 | -30.0% |
| Profit (loss) for the period | 9904 | €9,068 | €16,018 | +€6,951 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,068 | €16,018 | +€6,951 | +76.7% |
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 6 October 2026 via checked.be.