ZIMMER - REISS: 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 - REISS
Largest movements
- Receivables within one year +€12,894
up €12,894 (+10.2%), from €126,970 to €139,863
of which Other amounts receivable: +€16,107
- Deferred charges and accrued income -€2,930
down €2,930 (-32.5%), from €9,024 to €6,094
- Cash -€2,318
no longer reported in 2025 (was €2,318)
mainly Receivables within one year (-€12,894) and Trade debts (-€8,519)
- Tangible fixed assets -€2,141
down €2,141 (-29.6%), from €7,234 to €5,093
of which Furniture and vehicles: -€2,357
- Profit (loss) carried forward +€24,552
up €24,552 (+88.6%), from -€27,709 to -€3,158
- Trade debts -€8,519
down €8,519 (-39.2%), from €21,733 to €13,213
- Other debts -€7,390
down €7,390 (-33.0%), from €22,393 to €15,003
- Current portion of long-term debt -€4,494
down €4,494 (-65.9%), from €6,821 to €2,327
- Tax, wage and social debts +€2,473
up €2,473 (+220%), from €1,123 to €3,597
- Gross operating margin -€29,740
down €29,740 (-52.0%), from €57,149 to €27,409
- Financial income +€2,307
up €2,307 (+46.7%), from €4,938 to €7,245
- Financial charges -€1,879
down €1,879 (-36.2%), from €5,187 to €3,307
- Taxes +€1,664
up €1,664 (+487%), from €342 to €2,006
- Depreciation +€1,603
up €1,603 (+127%), from €1,264 to €2,867
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 | €145,547 | €151,051 | +€5,504 | +3.8% |
| Fixed assets | 21/28 | €7,234 | €5,093 | -€2,141 | -29.6% |
| Tangible fixed assets | 22/27 | €7,234 | €5,093 | -€2,141 | -29.6% |
| Plant, machinery and equipment | 23 | €605 | €821 | +€215 | +35.6% |
| Furniture and vehicles | 24 | €6,629 | €4,273 | -€2,357 | -35.6% |
| Current assets | 29/58 | €138,312 | €145,958 | +€7,645 | +5.5% |
| Amounts receivable within one year | 40/41 | €126,970 | €139,863 | +€12,894 | +10.2% |
| Trade receivables | 40 | €15,028 | €11,815 | -€3,213 | -21.4% |
| Other amounts receivable | 41 | €111,942 | €128,048 | +€16,107 | +14.4% |
| Cash at bank and in hand | 54/58 | €2,318 | - | -€2,318 | |
| Deferred charges and accrued income | 490/1 | €9,024 | €6,094 | -€2,930 | -32.5% |
| Total equity and liabilities | 10/49 | €145,547 | €151,051 | +€5,504 | +3.8% |
| Equity | 10/15 | €79,856 | €104,408 | +€24,552 | +30.7% |
| Contributions | 10/11 | €8,065 | €8,065 | = | 0.0% |
| Reserves | 13 | €99,500 | €99,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €84,500 | €84,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,709 | -€3,158 | +€24,552 | +88.6% |
| Amounts payable | 17/49 | €65,691 | €46,643 | -€19,048 | -29.0% |
| Amounts payable after more than one year | 17 | €2,327 | - | -€2,327 | |
| Financial debts | 170/4 | €2,327 | - | -€2,327 | |
| Amounts payable within one year | 42/48 | €63,364 | €46,643 | -€16,720 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €6,821 | €2,327 | -€4,494 | -65.9% |
| Financial debts | 43 | €11,294 | €12,503 | +€1,209 | +10.7% |
| Credit institutions | 430/8 | €11,294 | €12,503 | +€1,209 | +10.7% |
| Trade debts | 44 | €21,733 | €13,213 | -€8,519 | -39.2% |
| Suppliers | 440/4 | €21,733 | €13,213 | -€8,519 | -39.2% |
| Taxes, remuneration and social security | 45 | €1,123 | €3,597 | +€2,473 | +220% |
| Taxes | 450/3 | €1,123 | €3,597 | +€2,473 | +220% |
| Other amounts payable | 47/48 | €22,393 | €15,003 | -€7,390 | -33.0% |
| Non-recurring operating income | 76A | €52 | €2,715 | +€2,663 | +5,154% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,264 | €2,867 | +€1,603 | +127% |
| Other operating charges | 640/8 | €1,205 | €1,184 | -€21 | -1.8% |
| Non-recurring operating charges | 66A | €1,201 | €739 | -€462 | -38.5% |
| Gross operating margin | 9900 | €57,149 | €27,409 | -€29,740 | -52.0% |
| Operating profit (loss) | 9901 | €53,479 | €22,619 | -€30,860 | -57.7% |
| Financial income | 75/76B | €4,938 | €7,245 | +€2,307 | +46.7% |
| Recurring financial income | 75 | €4,938 | €7,245 | +€2,307 | +46.7% |
| Financial charges | 65/66B | €5,187 | €3,307 | -€1,879 | -36.2% |
| Recurring financial charges | 65 | €5,187 | €3,307 | -€1,879 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €53,231 | €26,557 | -€26,673 | -50.1% |
| Income taxes | 67/77 | €342 | €2,006 | +€1,664 | +487% |
| Profit (loss) for the period | 9904 | €52,889 | €24,552 | -€28,337 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,889 | €24,552 | -€28,337 | -53.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.