DAZIA: 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.
DAZIA
Largest movements
- Cash +€302,404
up €302,404 (+1083.9%), from €27,899 to €330,302
mainly Net result for the year (+€312,445) and Other debts (+€256,789)
- Receivables within one year -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Tangible fixed assets +€5,488
up €5,488 (+88.5%), from €6,200 to €11,688
of which Furniture and vehicles: +€6,059
- Other debts +€256,789
up €256,789 (+4832.7%), from €5,314 to €262,103
- Tax, wage and social debts +€47,998
up €47,998 (+133.4%), from €35,992 to €83,990
of which Taxes: +€47,932
- Profit (loss) carried forward -€45,855
down €45,855 (-54.9%), from €83,450 to €37,595
- Gross operating margin +€295,308
up €295,308 (+243.9%), from €121,067 to €416,375
- Taxes +€73,130
up €73,130 (+283.9%), from €25,758 to €98,888
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 | €134,215 | €393,493 | +€259,279 | +193.2% |
| Fixed assets | 21/28 | €6,200 | €11,688 | +€5,488 | +88.5% |
| Tangible fixed assets | 22/27 | €6,200 | €11,688 | +€5,488 | +88.5% |
| Plant, machinery and equipment | 23 | €5,484 | €4,913 | -€571 | -10.4% |
| Furniture and vehicles | 24 | €716 | €6,775 | +€6,059 | +846.4% |
| Current assets | 29/58 | €128,015 | €381,806 | +€253,791 | +198.3% |
| Amounts receivable within one year | 40/41 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Trade receivables | 40 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €27,899 | €330,302 | +€302,404 | +1083.9% |
| Deferred charges and accrued income | 490/1 | €116 | €1,503 | +€1,387 | +1195.8% |
| Total equity and liabilities | 10/49 | €134,215 | €393,493 | +€259,279 | +193.2% |
| Equity | 10/15 | €87,950 | €42,095 | -€45,855 | -52.1% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,450 | €37,595 | -€45,855 | -54.9% |
| Amounts payable | 17/49 | €46,265 | €351,398 | +€305,134 | +659.5% |
| Amounts payable within one year | 42/48 | €46,265 | €351,398 | +€305,134 | +659.5% |
| Trade debts | 44 | €4,960 | €5,306 | +€346 | +7.0% |
| Suppliers | 440/4 | €4,960 | €5,306 | +€346 | +7.0% |
| Taxes, remuneration and social security | 45 | €35,992 | €83,990 | +€47,998 | +133.4% |
| Taxes | 450/3 | €30,967 | €78,899 | +€47,932 | +154.8% |
| Remuneration and social security | 454/9 | €5,025 | €5,091 | +€66 | +1.3% |
| Other amounts payable | 47/48 | €5,314 | €262,103 | +€256,789 | +4832.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,368 | €1,945 | +€576 | +42.1% |
| Other operating charges | 640/8 | €1,936 | €293 | -€1,644 | -84.9% |
| Gross operating margin | 9900 | €121,067 | €416,375 | +€295,308 | +243.9% |
| Operating profit (loss) | 9901 | €117,763 | €414,138 | +€296,375 | +251.7% |
| Financial charges | 65/66B | €1,998 | €2,805 | +€807 | +40.4% |
| Recurring financial charges | 65 | €1,998 | €2,805 | +€807 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | €115,765 | €411,333 | +€295,568 | +255.3% |
| Income taxes | 67/77 | €25,758 | €98,888 | +€73,130 | +283.9% |
| Profit (loss) for the period | 9904 | €90,007 | €312,445 | +€222,437 | +247.1% |
| Profit (loss) for the period to be appropriated | 9905 | €90,007 | €312,445 | +€222,437 | +247.1% |
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 2 October 2026 via checked.be.