ZYMAR: what changed
Two fiscal 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.
ZYMAR
Largest movements
- Receivables within one year +€16,586
up €16,586 (+81.1%), from €20,444 to €37,030
of which Trade receivables: +€13,853
- Tangible fixed assets +€13,758
up €13,758 (+44.7%), from €30,776 to €44,534
of which Furniture and vehicles: +€14,171
- Cash -€4,774
no longer reported in 2025 (was €4,774)
mainly Investment in fixed assets (net) (-€23,769) and Receivables within one year (-€16,586)
- Receivables after one year -€4,000
no longer reported in 2025 (was €4,000)
- Deferred charges and accrued income -€1,278
down €1,278 (-65.2%), from €1,960 to €682
- Profit (loss) carried forward +€35,808
up €35,808 (+66.7%), from -€53,663 to -€17,855
- Trade debts -€12,559
down €12,559 (-68.4%), from €18,366 to €5,808
- Debts after one year -€5,005
down €5,005 (-16.3%), from €30,758 to €25,753
- Other debts +€4,796
up €4,796 (+169.0%), from €2,838 to €7,634
- Accrued charges and deferred income -€3,600
no longer reported in 2025 (was €3,600)
- Gross operating margin +€54,672
up €54,672, from -€4,791 to €49,881
- Depreciation +€1,564
up €1,564 (+18.5%), from €8,447 to €10,011
- Other operating charges +€835
up €835 (+30.6%), from €2,730 to €3,565
- Financial income +€646
up €646 (+38.3%), from €1,685 to €2,331
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 | €64,359 | €84,650 | +€20,291 | +31.5% |
| Fixed assets | 21/28 | €33,181 | €46,939 | +€13,758 | +41.5% |
| Tangible fixed assets | 22/27 | €30,776 | €44,534 | +€13,758 | +44.7% |
| Plant, machinery and equipment | 23 | €413 | - | -€413 | |
| Furniture and vehicles | 24 | €30,363 | €44,534 | +€14,171 | +46.7% |
| Financial fixed assets | 28 | €2,405 | €2,405 | = | 0.0% |
| Current assets | 29/58 | €31,178 | €37,712 | +€6,534 | +21.0% |
| Amounts receivable after more than one year | 29 | €4,000 | - | -€4,000 | |
| Other amounts receivable | 291 | €4,000 | - | -€4,000 | |
| Amounts receivable within one year | 40/41 | €20,444 | €37,030 | +€16,586 | +81.1% |
| Trade receivables | 40 | €16,256 | €30,109 | +€13,853 | +85.2% |
| Other amounts receivable | 41 | €4,188 | €6,920 | +€2,733 | +65.3% |
| Cash at bank and in hand | 54/58 | €4,774 | - | -€4,774 | |
| Deferred charges and accrued income | 490/1 | €1,960 | €682 | -€1,278 | -65.2% |
| Total equity and liabilities | 10/49 | €64,359 | €84,650 | +€20,291 | +31.5% |
| Equity | 10/15 | -€9,212 | €26,596 | +€35,808 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €25,859 | €25,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,663 | -€17,855 | +€35,808 | +66.7% |
| Amounts payable | 17/49 | €73,571 | €58,054 | -€15,516 | -21.1% |
| Amounts payable after more than one year | 17 | €30,758 | €25,753 | -€5,005 | -16.3% |
| Financial debts | 170/4 | €30,758 | €25,753 | -€5,005 | -16.3% |
| Amounts payable within one year | 42/48 | €39,213 | €32,302 | -€6,911 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €16,673 | €17,380 | +€707 | +4.2% |
| Financial debts | 43 | - | €887 | +€887 | |
| Credit institutions | 430/8 | - | €887 | +€887 | |
| Trade debts | 44 | €18,366 | €5,808 | -€12,559 | -68.4% |
| Suppliers | 440/4 | €18,366 | €5,808 | -€12,559 | -68.4% |
| Taxes, remuneration and social security | 45 | €1,336 | €593 | -€743 | -55.6% |
| Taxes | 450/3 | €1,336 | €593 | -€743 | -55.6% |
| Other amounts payable | 47/48 | €2,838 | €7,634 | +€4,796 | +169.0% |
| Accrued charges and deferred income | 492/3 | €3,600 | - | -€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,447 | €10,011 | +€1,564 | +18.5% |
| Other operating charges | 640/8 | €2,730 | €3,565 | +€835 | +30.6% |
| Gross operating margin | 9900 | -€4,791 | €49,881 | +€54,672 | |
| Operating profit (loss) | 9901 | -€15,967 | €36,306 | +€52,273 | |
| Financial income | 75/76B | €1,685 | €2,331 | +€646 | +38.3% |
| Recurring financial income | 75 | €1,685 | €2,331 | +€646 | +38.3% |
| Financial charges | 65/66B | €3,113 | €2,650 | -€463 | -14.9% |
| Recurring financial charges | 65 | €3,113 | €2,650 | -€463 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,395 | €35,987 | +€53,382 | |
| Income taxes | 67/77 | €180 | €179 | -€0 | -0.2% |
| Profit (loss) for the period | 9904 | -€17,574 | €35,808 | +€53,382 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,574 | €35,808 | +€53,382 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.