ZIMEX: 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.
ZIMEX
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€49,567
down €49,567 (-31.1%), from €159,239 to €109,671
mainly Current investments (-€50,000) and Investment in fixed assets (net) (-€4,640)
- Tangible fixed assets +€3,619
up €3,619 (+6.1%), from €59,494 to €63,113
of which Plant, machinery and equipment: +€3,619
- Other debts +€3,463
up €3,463 (+81.7%), from €4,238 to €7,702
- Financial income +€1,077
up €1,077 (+1081.3%), from €100 to €1,177
- Depreciation +€488
up €488 (+91.5%), from €533 to €1,021
- Financial charges +€322
up €322, from -€59 to €262
- Gross operating margin +€188
up €188 (+8.6%), from €2,186 to €2,374
- Other operating charges -€154
down €154 (-9.5%), from €1,621 to €1,468
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 | €218,831 | €223,167 | +€4,336 | +2.0% |
| Fixed assets | 21/28 | €59,494 | €63,113 | +€3,619 | +6.1% |
| Tangible fixed assets | 22/27 | €59,494 | €63,113 | +€3,619 | +6.1% |
| Land and buildings | 22 | €59,494 | €59,494 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €3,619 | +€3,619 | +18093800.0% |
| Current assets | 29/58 | €159,336 | €160,054 | +€717 | +0.5% |
| Amounts receivable within one year | 40/41 | €98 | €383 | +€285 | +291.7% |
| Other amounts receivable | 41 | €98 | €383 | +€285 | +291.7% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €159,239 | €109,671 | -€49,567 | -31.1% |
| Total equity and liabilities | 10/49 | €218,831 | €223,167 | +€4,336 | +2.0% |
| Equity | 10/15 | €214,593 | €215,392 | +€800 | +0.4% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Capital | 10 | €210,000 | €210,000 | = | 0.0% |
| Issued capital | 100 | €210,000 | €210,000 | = | 0.0% |
| Reserves | 13 | €15,485 | €15,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,485 | €1,485 | = | 0.0% |
| Legal reserve | 130 | €1,485 | €1,485 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,892 | -€10,092 | +€800 | +7.3% |
| Amounts payable | 17/49 | €4,238 | €7,775 | +€3,537 | +83.4% |
| Amounts payable within one year | 42/48 | €4,238 | €7,775 | +€3,537 | +83.4% |
| Trade debts | 44 | €0 | €73 | +€73 | |
| Suppliers | 440/4 | €0 | €73 | +€73 | |
| Other amounts payable | 47/48 | €4,238 | €7,702 | +€3,463 | +81.7% |
| Non-recurring operating income | 76A | €5,253 | €0 | -€5,253 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €533 | €1,021 | +€488 | +91.5% |
| Other operating charges | 640/8 | €1,621 | €1,468 | -€154 | -9.5% |
| Gross operating margin | 9900 | €2,186 | €2,374 | +€188 | +8.6% |
| Operating profit (loss) | 9901 | €31 | -€115 | -€146 | |
| Financial income | 75/76B | €100 | €1,177 | +€1,077 | +1081.3% |
| Recurring financial income | 75 | €100 | €1,177 | +€1,077 | +1081.3% |
| Financial charges | 65/66B | -€59 | €262 | +€322 | |
| Recurring financial charges | 65 | -€59 | €262 | +€322 | |
| Profit (loss) for the period before taxes | 9903 | €190 | €800 | +€609 | +320.4% |
| Profit (loss) for the period | 9904 | €190 | €800 | +€609 | +320.4% |
| Profit (loss) for the period to be appropriated | 9905 | €190 | €800 | +€609 | +320.4% |
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 11 October 2026 via checked.be.