D.J.Z. GROUP: 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.
D.J.Z. GROUP
Largest movements
- Cash +€1,748
up €1,748 (+172%), from €1,014 to €2,762
mainly Net result for the year (+€4,151) and Depreciation (+€1,250)
- Tangible fixed assets -€1,250
down €1,250 (-62.5%), from €2,000 to €750
- Receivables within one year +€1,240
new in 2025: €1,240
- Stocks and contracts +€550
new in 2025: €550
- Profit (loss) carried forward +€4,151
up €4,151, from -€3,473 to €678
- Other debts -€2,743
no longer reported in 2025 (was €2,743)
- Trade debts +€889
up €889 (+85.5%), from €1,039 to €1,928
- Purchases and services -€33,806
no longer reported in 2025 (was €33,806)
- Turnover -€30,378
no longer reported in 2025 (was €30,378)
- Gross operating margin +€7,485
up €7,485, from -€1,889 to €5,596
- Other operating charges -€378
down €378 (-70.2%), from €539 to €161
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 | €3,014 | €5,303 | +€2,288 | +75.9% |
| Fixed assets | 21/28 | €2,000 | €750 | -€1,250 | -62.5% |
| Tangible fixed assets | 22/27 | €2,000 | €750 | -€1,250 | -62.5% |
| Furniture and vehicles | 24 | €2,000 | €750 | -€1,250 | -62.5% |
| Current assets | 29/58 | €1,014 | €4,553 | +€3,538 | +349% |
| Stocks and contracts in progress | 3 | - | €550 | +€550 | |
| Stocks | 30/36 | - | €550 | +€550 | |
| Amounts receivable within one year | 40/41 | - | €1,240 | +€1,240 | |
| Other amounts receivable | 41 | - | €1,240 | +€1,240 | |
| Cash at bank and in hand | 54/58 | €1,014 | €2,762 | +€1,748 | +172% |
| Total equity and liabilities | 10/49 | €3,014 | €5,303 | +€2,288 | +75.9% |
| Equity | 10/15 | -€1,473 | €2,678 | +€4,151 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,473 | €678 | +€4,151 | |
| Amounts payable | 17/49 | €4,488 | €2,625 | -€1,863 | -41.5% |
| Amounts payable within one year | 42/48 | €4,488 | €2,625 | -€1,863 | -41.5% |
| Trade debts | 44 | €1,039 | €1,928 | +€889 | +85.5% |
| Suppliers | 440/4 | €1,039 | €1,928 | +€889 | +85.5% |
| Taxes, remuneration and social security | 45 | €705 | €696 | -€9 | -1.3% |
| Taxes | 450/3 | €705 | €696 | -€9 | -1.3% |
| Other amounts payable | 47/48 | €2,743 | - | -€2,743 | |
| Turnover | 70 | €30,378 | - | -€30,378 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,806 | - | -€33,806 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,250 | +€250 | +25.0% |
| Other operating charges | 640/8 | €539 | €161 | -€378 | -70.2% |
| Gross operating margin | 9900 | -€1,889 | €5,596 | +€7,485 | |
| Operating profit (loss) | 9901 | -€3,428 | €4,185 | +€7,613 | |
| Financial charges | 65/66B | €45 | €34 | -€11 | -25.3% |
| Recurring financial charges | 65 | €45 | €34 | -€11 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,473 | €4,151 | +€7,625 | |
| Profit (loss) for the period | 9904 | -€3,473 | €4,151 | +€7,625 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,473 | €4,151 | +€7,625 |
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 27 October 2026 via checked.be.