ZIMMER BIOMET: what changed
ZIMMER BIOMET
Largest movements
- Receivables within one year +€15.9m
up €15.9m (+38.5%), from €41.3m to €57.2m
of which Other amounts receivable: +€14.7m
- Trade debts +€11.6m
up €11.6m (+238%), from €4.9m to €16.4m
- Profit (loss) carried forward +€3.3m
up €3.3m (+11.1%), from €30.2m to €33.5m
- Turnover +€1.3m
up €1.3m (+1.7%), from €78.6m to €79.9m
- Goods and materials +€978,929
up €978,929 (+1.7%), from €59.0m to €60.0m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,092,482 | €60,004,703 | +€15.9m | +36.1% |
| Fixed assets | 21/28 | €400,851 | €341,991 | -€58,861 | -14.7% |
| Tangible fixed assets | 22/27 | €325,519 | €275,471 | -€50,049 | -15.4% |
| Plant, machinery and equipment | 23 | €71,422 | €57,061 | -€14,361 | -20.1% |
| Furniture and vehicles | 24 | €2,159 | €1,651 | -€508 | -23.5% |
| Other tangible fixed assets | 26 | €251,938 | €216,758 | -€35,179 | -14.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €75,332 | €66,520 | -€8,812 | -11.7% |
| Other financial fixed assets | 284/8 | €75,332 | €66,520 | -€8,812 | -11.7% |
| Amounts receivable and cash guarantees | 285/8 | €75,332 | €66,520 | -€8,812 | -11.7% |
| Current assets | 29/58 | €43,691,630 | €59,662,712 | +€16.0m | +36.6% |
| Amounts receivable after more than one year | 29 | €2,249,317 | €2,358,198 | +€108,881 | +4.8% |
| Trade receivables | 290 | €2,249,317 | €2,358,198 | +€108,881 | +4.8% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €41,331,922 | €57,228,998 | +€15.9m | +38.5% |
| Trade receivables | 40 | €15,585,614 | €16,788,104 | +€1.2m | +7.7% |
| Other amounts receivable | 41 | €25,746,309 | €40,440,894 | +€14.7m | +57.1% |
| Deferred charges and accrued income | 490/1 | €110,391 | €75,516 | -€34,875 | -31.6% |
| Total equity and liabilities | 10/49 | €44,092,482 | €60,004,703 | +€15.9m | +36.1% |
| Equity | 10/15 | €33,640,597 | €36,986,082 | +€3.3m | +9.9% |
| Contributions | 10/11 | €784,121 | €784,121 | = | 0.0% |
| Reserves | 13 | €2,662,514 | €2,662,514 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,662,514 | €2,662,514 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,193,962 | €33,539,447 | +€3.3m | +11.1% |
| Amounts payable | 17/49 | €10,451,885 | €23,018,621 | +€12.6m | +120% |
| Amounts payable within one year | 42/48 | €8,509,704 | €20,639,116 | +€12.1m | +143% |
| Trade debts | 44 | €4,867,455 | €16,431,730 | +€11.6m | +238% |
| Suppliers | 440/4 | €4,867,455 | €16,431,730 | +€11.6m | +238% |
| Taxes, remuneration and social security | 45 | €3,642,250 | €4,207,386 | +€565,136 | +15.5% |
| Taxes | 450/3 | €493,012 | €861,243 | +€368,231 | +74.7% |
| Remuneration and social security | 454/9 | €3,149,237 | €3,346,143 | +€196,906 | +6.3% |
| Accrued charges and deferred income | 492/3 | €1,942,181 | €2,379,506 | +€437,325 | +22.5% |
| Operating income | 70/76A | €81,544,166 | €82,749,120 | +€1.2m | +1.5% |
| Turnover | 70 | €78,582,002 | €79,928,408 | +€1.3m | +1.7% |
| Other operating income | 74 | €2,962,164 | €2,820,712 | -€141,452 | -4.8% |
| Operating charges | 60/66A | €77,783,686 | €78,427,633 | +€643,948 | +0.8% |
| Goods for resale, raw materials and consumables | 60 | €58,975,444 | €59,954,374 | +€978,929 | +1.7% |
| Purchases | 600/8 | €58,975,444 | €59,954,374 | +€978,929 | +1.7% |
| Services and other goods | 61 | €4,725,779 | €4,564,055 | -€161,724 | -3.4% |
| Remuneration, social security and pensions | 62 | €13,850,453 | €13,613,579 | -€236,874 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,451 | €78,323 | -€48,127 | -38.1% |
| Other operating charges | 640/8 | €105,558 | €217,302 | +€111,744 | +106% |
| Operating profit (loss) | 9901 | €3,760,480 | €4,321,486 | +€561,006 | +14.9% |
| Financial income | 75/76B | €859,614 | €599,595 | -€260,020 | -30.2% |
| Recurring financial income | 75 | €859,614 | €599,595 | -€260,020 | -30.2% |
| Income from current assets | 751 | €859,545 | €584,950 | -€274,595 | -31.9% |
| Other financial income | 752/9 | €70 | €14,645 | +€14,575 | +20,927% |
| Financial charges | 65/66B | €6,687 | €7,774 | +€1,088 | +16.3% |
| Recurring financial charges | 65 | €6,687 | €7,774 | +€1,088 | +16.3% |
| Debt charges | 650 | - | €0 | +€0 | |
| Other financial charges | 652/9 | €6,687 | €7,774 | +€1,087 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €4,613,408 | €4,913,306 | +€299,899 | +6.5% |
| Income taxes | 67/77 | €1,446,421 | €1,567,821 | +€121,400 | +8.4% |
| Taxes | 670/3 | €1,446,421 | €1,660,531 | +€214,110 | +14.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €92,710 | +€92,710 | |
| Profit (loss) for the period | 9904 | €3,166,987 | €3,345,485 | +€178,498 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,166,987 | €3,345,485 | +€178,498 | +5.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.