ZIMERS: 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.
ZIMERS
Largest movements
- Tangible fixed assets -€38,258
down €38,258 (-5.6%), from €687,460 to €649,202
of which Land and buildings: -€21,789
- Debts after one year -€35,000
down €35,000 (-12.8%), from €274,167 to €239,167
- Advances received -€21,000
down €21,000 (-100%), from €21,000 to €0
- Current portion of long-term debt -€17,012
down €17,012 (-32.7%), from €52,012 to €35,000
- Profit (loss) carried forward +€16,767
up €16,767 (+63.3%), from €26,482 to €43,249
- Gross operating margin -€36,794
down €36,794 (-22.7%), from €161,810 to €125,016
- Other operating charges +€9,807
new in 2025: €9,807
- Depreciation -€8,772
down €8,772 (-18.7%), from €47,030 to €38,258
- Taxes -€6,227
down €6,227 (-79.2%), from €7,859 to €1,632
- Staff costs +€3,043
up €3,043 (+7.2%), from €42,405 to €45,448
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 | €776,260 | €733,564 | -€42,696 | -5.5% |
| Fixed assets | 21/28 | €687,460 | €649,202 | -€38,258 | -5.6% |
| Tangible fixed assets | 22/27 | €687,460 | €649,202 | -€38,258 | -5.6% |
| Land and buildings | 22 | €663,985 | €642,196 | -€21,789 | -3.3% |
| Plant, machinery and equipment | 23 | €8,892 | €7,007 | -€1,886 | -21.2% |
| Furniture and vehicles | 24 | €14,583 | €0 | -€14,583 | -100% |
| Current assets | 29/58 | €88,800 | €84,362 | -€4,438 | -5.0% |
| Amounts receivable within one year | 40/41 | - | €828 | +€828 | |
| Trade receivables | 40 | - | €828 | +€828 | |
| Cash at bank and in hand | 54/58 | €87,999 | €81,150 | -€6,849 | -7.8% |
| Deferred charges and accrued income | 490/1 | €801 | €2,384 | +€1,583 | +198% |
| Total equity and liabilities | 10/49 | €776,260 | €733,564 | -€42,696 | -5.5% |
| Equity | 10/15 | €32,680 | €49,447 | +€16,767 | +51.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,482 | €43,249 | +€16,767 | +63.3% |
| Amounts payable | 17/49 | €743,580 | €684,117 | -€59,463 | -8.0% |
| Amounts payable after more than one year | 17 | €274,167 | €239,167 | -€35,000 | -12.8% |
| Financial debts | 170/4 | €274,167 | €239,167 | -€35,000 | -12.8% |
| Amounts payable within one year | 42/48 | €469,414 | €444,951 | -€24,463 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €52,012 | €35,000 | -€17,012 | -32.7% |
| Trade debts | 44 | €1,051 | €2,747 | +€1,696 | +161% |
| Suppliers | 440/4 | €1,051 | €2,747 | +€1,696 | +161% |
| Advances received on contracts in progress | 46 | €21,000 | €0 | -€21,000 | -100% |
| Taxes, remuneration and social security | 45 | €9,000 | €14,509 | +€5,509 | +61.2% |
| Taxes | 450/3 | €9,000 | €10,632 | +€1,632 | +18.1% |
| Remuneration and social security | 454/9 | - | €3,877 | +€3,877 | |
| Other amounts payable | 47/48 | €386,351 | €392,695 | +€6,344 | +1.6% |
| Remuneration, social security and pensions | 62 | €42,405 | €45,448 | +€3,043 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,030 | €38,258 | -€8,772 | -18.7% |
| Other operating charges | 640/8 | - | €9,807 | +€9,807 | |
| Gross operating margin | 9900 | €161,810 | €125,016 | -€36,794 | -22.7% |
| Operating profit (loss) | 9901 | €72,375 | €31,503 | -€40,872 | -56.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €14,564 | €13,105 | -€1,459 | -10.0% |
| Recurring financial charges | 65 | €14,564 | €13,105 | -€1,459 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €57,811 | €18,399 | -€39,412 | -68.2% |
| Income taxes | 67/77 | €7,859 | €1,632 | -€6,227 | -79.2% |
| Profit (loss) for the period | 9904 | €49,952 | €16,767 | -€33,185 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,952 | €16,767 | -€33,185 | -66.4% |
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 20 October 2026 via checked.be.