DAZIBAO: 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.
DAZIBAO
Largest movements
- Tangible fixed assets +€10,349
up €10,349 (+16.0%), from €64,838 to €75,187
of which Land and buildings: +€14,125
- Deferred charges and accrued income -€8,235
down €8,235 (-21.5%), from €38,267 to €30,032
- Receivables within one year +€2,888
up €2,888 (+31.7%), from €9,124 to €12,013
of which Other amounts receivable: +€6,050
- Profit (loss) carried forward +€54,832
up €54,832 (+13.8%), from -€397,171 to -€342,339
- Trade debts -€41,905
down €41,905 (-98.6%), from €42,509 to €604
- Other debts -€9,809
down €9,809 (-2.5%), from €393,081 to €383,272
- Gross operating margin +€44,049
up €44,049 (+252%), from €17,503 to €61,552
- Financial charges -€2,969
down €2,969 (-64.8%), from €4,580 to €1,611
- Other operating charges +€2,012
up €2,012 (+183%), from €1,097 to €3,110
- Depreciation +€631
up €631 (+46.1%), from €1,368 to €1,999
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 | €124,347 | €128,721 | +€4,374 | +3.5% |
| Fixed assets | 21/28 | €73,208 | €83,557 | +€10,349 | +14.1% |
| Tangible fixed assets | 22/27 | €64,838 | €75,187 | +€10,349 | +16.0% |
| Land and buildings | 22 | - | €14,125 | +€14,125 | |
| Furniture and vehicles | 24 | €5,696 | €1,920 | -€3,776 | -66.3% |
| Other tangible fixed assets | 26 | €59,142 | €59,142 | = | 0.0% |
| Financial fixed assets | 28 | €8,370 | €8,370 | = | 0.0% |
| Current assets | 29/58 | €51,140 | €45,165 | -€5,975 | -11.7% |
| Amounts receivable within one year | 40/41 | €9,124 | €12,013 | +€2,888 | +31.7% |
| Trade receivables | 40 | €3,162 | - | -€3,162 | |
| Other amounts receivable | 41 | €5,963 | €12,013 | +€6,050 | +101% |
| Cash at bank and in hand | 54/58 | €3,749 | €3,120 | -€629 | -16.8% |
| Deferred charges and accrued income | 490/1 | €38,267 | €30,032 | -€8,235 | -21.5% |
| Total equity and liabilities | 10/49 | €124,347 | €128,721 | +€4,374 | +3.5% |
| Equity | 10/15 | -€376,698 | -€321,866 | +€54,832 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,873 | €1,873 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,873 | €1,873 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,873 | €1,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€397,171 | -€342,339 | +€54,832 | +13.8% |
| Amounts payable | 17/49 | €501,045 | €450,587 | -€50,458 | -10.1% |
| Amounts payable within one year | 42/48 | €435,590 | €383,876 | -€51,714 | -11.9% |
| Trade debts | 44 | €42,509 | €604 | -€41,905 | -98.6% |
| Suppliers | 440/4 | €42,509 | €604 | -€41,905 | -98.6% |
| Other amounts payable | 47/48 | €393,081 | €383,272 | -€9,809 | -2.5% |
| Accrued charges and deferred income | 492/3 | €65,455 | €66,711 | +€1,256 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,368 | €1,999 | +€631 | +46.1% |
| Other operating charges | 640/8 | €1,097 | €3,110 | +€2,012 | +183% |
| Gross operating margin | 9900 | €17,503 | €61,552 | +€44,049 | +252% |
| Operating profit (loss) | 9901 | €15,037 | €56,443 | +€41,406 | +275% |
| Financial charges | 65/66B | €4,580 | €1,611 | -€2,969 | -64.8% |
| Recurring financial charges | 65 | €4,580 | €1,611 | -€2,969 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €10,457 | €54,832 | +€44,375 | +424% |
| Profit (loss) for the period | 9904 | €10,457 | €54,832 | +€44,375 | +424% |
| Profit (loss) for the period to be appropriated | 9905 | €10,457 | €54,832 | +€44,375 | +424% |
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 14 October 2026 via checked.be.