ZIMMER FABIEN: 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.
ZIMMER FABIEN
Largest movements
- Tangible fixed assets -€9,555
down €9,555 (-30.6%), from €31,240 to €21,685
of which Furniture and vehicles: -€8,855
- Receivables within one year -€2,700
down €2,700 (-25.9%), from €10,413 to €7,713
of which Other amounts receivable: -€2,285
- Deferred charges and accrued income +€2,557
up €2,557 (+16.1%), from €15,870 to €18,427
- Debts after one year -€11,555
down €11,555 (-43.7%), from €26,448 to €14,893
- Short-term financial debts +€1,793
new in 2025: €1,793
- Tax, wage and social debts -€702
down €702 (-17.6%), from €3,985 to €3,282
of which Remuneration and social security: -€2,250
- Staff costs +€1,140
new in 2025: €1,140
- Gross operating margin +€1,118
up €1,118 (+8.6%), from €13,060 to €14,178
- Financial income -€576
no longer reported in 2025 (was €576)
of which Non-recurring financial income: -€500
- Financial charges +€410
up €410 (+26.4%), from €1,556 to €1,967
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 | €57,946 | €48,758 | -€9,187 | -15.9% |
| Fixed assets | 21/28 | €31,240 | €21,685 | -€9,555 | -30.6% |
| Tangible fixed assets | 22/27 | €31,240 | €21,685 | -€9,555 | -30.6% |
| Plant, machinery and equipment | 23 | €2,112 | €1,411 | -€700 | -33.2% |
| Furniture and vehicles | 24 | €29,128 | €20,274 | -€8,855 | -30.4% |
| Current assets | 29/58 | €26,706 | €27,073 | +€368 | +1.4% |
| Amounts receivable within one year | 40/41 | €10,413 | €7,713 | -€2,700 | -25.9% |
| Trade receivables | 40 | €784 | €369 | -€415 | -53.0% |
| Other amounts receivable | 41 | €9,629 | €7,344 | -€2,285 | -23.7% |
| Cash at bank and in hand | 54/58 | €422 | €934 | +€511 | +121% |
| Deferred charges and accrued income | 490/1 | €15,870 | €18,427 | +€2,557 | +16.1% |
| Total equity and liabilities | 10/49 | €57,946 | €48,758 | -€9,187 | -15.9% |
| Equity | 10/15 | €16,339 | €16,757 | +€418 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,121 | -€3,703 | +€418 | +10.2% |
| Amounts payable | 17/49 | €41,607 | €32,001 | -€9,606 | -23.1% |
| Amounts payable after more than one year | 17 | €26,448 | €14,893 | -€11,555 | -43.7% |
| Financial debts | 170/4 | €26,448 | €14,893 | -€11,555 | -43.7% |
| Amounts payable within one year | 42/48 | €15,159 | €17,108 | +€1,949 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €11,054 | €11,555 | +€501 | +4.5% |
| Financial debts | 43 | - | €1,793 | +€1,793 | |
| Credit institutions | 430/8 | - | €1,793 | +€1,793 | |
| Trade debts | 44 | €120 | €109 | -€11 | -9.4% |
| Suppliers | 440/4 | €120 | €109 | -€11 | -9.4% |
| Advances received on contracts in progress | 46 | - | €369 | +€369 | |
| Taxes, remuneration and social security | 45 | €3,985 | €3,282 | -€702 | -17.6% |
| Taxes | 450/3 | €1,735 | €3,282 | +€1,548 | +89.2% |
| Remuneration and social security | 454/9 | €2,250 | - | -€2,250 | |
| Remuneration, social security and pensions | 62 | - | €1,140 | +€1,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,627 | €9,555 | -€72 | -0.7% |
| Other operating charges | 640/8 | €832 | €818 | -€14 | -1.7% |
| Gross operating margin | 9900 | €13,060 | €14,178 | +€1,118 | +8.6% |
| Operating profit (loss) | 9901 | €2,601 | €2,665 | +€65 | +2.5% |
| Financial income | 75/76B | €576 | - | -€576 | |
| Recurring financial income | 75 | €76 | - | -€76 | |
| Non-recurring financial income | 76B | €500 | - | -€500 | |
| Financial charges | 65/66B | €1,556 | €1,967 | +€410 | +26.4% |
| Recurring financial charges | 65 | €1,556 | €1,967 | +€410 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €1,620 | €699 | -€921 | -56.9% |
| Income taxes | 67/77 | €150 | €280 | +€130 | +86.5% |
| Profit (loss) for the period | 9904 | €1,470 | €418 | -€1,052 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,470 | €418 | -€1,052 | -71.5% |
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 24 October 2026 via checked.be.