De Zijp: 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.
De Zijp
Largest movements
- Receivables within one year -€16,768
down €16,768 (-19.4%), from €86,459 to €69,691
of which Other amounts receivable: -€31,443
- Cash -€10,908
down €10,908 (-35.5%), from €30,744 to €19,836
mainly Current portion of long-term debt (-€109,180) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets -€10,244
down €10,244 (-2.1%), from €494,322 to €484,078
of which Land and buildings: -€12,437
- Current portion of long-term debt -€109,180
down €109,180 (-89.2%), from €122,436 to €13,256
- Debts after one year +€83,883
up €83,883 (+42.5%), from €197,500 to €281,383
- Reserves -€23,922
down €23,922 (-9.3%), from €256,752 to €232,830
of which Distributable reserves: -€23,922
- Trade debts +€13,060
up €13,060 (+210%), from €6,212 to €19,272
- Gross operating margin -€55,732
down €55,732 (-55.2%), from €100,938 to €45,207
- Depreciation -€47,861
down €47,861 (-72.2%), from €66,291 to €18,431
- Other operating charges +€6,147
up €6,147 (+145%), from €4,239 to €10,386
- Taxes -€5,151
down €5,151 (-54.0%), from €9,537 to €4,386
- Financial income -€5,028
no longer reported in 2025 (was €5,028)
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 | €613,685 | €575,766 | -€37,920 | -6.2% |
| Fixed assets | 21/28 | €494,322 | €484,078 | -€10,244 | -2.1% |
| Tangible fixed assets | 22/27 | €494,322 | €484,078 | -€10,244 | -2.1% |
| Land and buildings | 22 | €477,000 | €464,563 | -€12,437 | -2.6% |
| Furniture and vehicles | 24 | €17,322 | €15,467 | -€1,854 | -10.7% |
| Other tangible fixed assets | 26 | - | €4,047 | +€4,047 | |
| Current assets | 29/58 | €119,364 | €91,688 | -€27,676 | -23.2% |
| Amounts receivable within one year | 40/41 | €86,459 | €69,691 | -€16,768 | -19.4% |
| Trade receivables | 40 | €8,265 | €22,940 | +€14,675 | +178% |
| Other amounts receivable | 41 | €78,194 | €46,751 | -€31,443 | -40.2% |
| Cash at bank and in hand | 54/58 | €30,744 | €19,836 | -€10,908 | -35.5% |
| Deferred charges and accrued income | 490/1 | €2,161 | €2,161 | = | 0.0% |
| Total equity and liabilities | 10/49 | €613,685 | €575,766 | -€37,920 | -6.2% |
| Equity | 10/15 | €269,152 | €245,230 | -€23,922 | -8.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | - | €12,400 | +€12,400 | |
| Other | 1109/19 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €256,752 | €232,830 | -€23,922 | -9.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €60,520 | €60,520 | = | 0.0% |
| Distributable reserves | 133 | €194,372 | €170,450 | -€23,922 | -12.3% |
| Amounts payable | 17/49 | €344,533 | €330,536 | -€13,998 | -4.1% |
| Amounts payable after more than one year | 17 | €197,500 | €281,383 | +€83,883 | +42.5% |
| Financial debts | 170/4 | €197,500 | €281,383 | +€83,883 | +42.5% |
| Amounts payable within one year | 42/48 | €147,033 | €49,153 | -€97,881 | -66.6% |
| Current portion of amounts payable after more than one year | 42 | €122,436 | €13,256 | -€109,180 | -89.2% |
| Trade debts | 44 | €6,212 | €19,272 | +€13,060 | +210% |
| Suppliers | 440/4 | €6,212 | €19,272 | +€13,060 | +210% |
| Taxes, remuneration and social security | 45 | €18,385 | €16,625 | -€1,760 | -9.6% |
| Taxes | 450/3 | €18,385 | €16,625 | -€1,760 | -9.6% |
| Non-recurring operating income | 76A | €70,643 | - | -€70,643 | |
| Remuneration, social security and pensions | 62 | - | €389 | +€389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,291 | €18,431 | -€47,861 | -72.2% |
| Other operating charges | 640/8 | €4,239 | €10,386 | +€6,147 | +145% |
| Non-recurring operating charges | 66A | €1,000 | - | -€1,000 | |
| Gross operating margin | 9900 | €100,938 | €45,207 | -€55,732 | -55.2% |
| Operating profit (loss) | 9901 | €29,408 | €16,001 | -€13,407 | -45.6% |
| Financial income | 75/76B | €5,028 | - | -€5,028 | |
| Recurring financial income | 75 | €5,028 | - | -€5,028 | |
| Financial charges | 65/66B | €2,582 | €5,537 | +€2,954 | +114% |
| Recurring financial charges | 65 | €2,582 | €5,537 | +€2,954 | +114% |
| Profit (loss) for the period before taxes | 9903 | €31,853 | €10,464 | -€21,389 | -67.1% |
| Income taxes | 67/77 | €9,537 | €4,386 | -€5,151 | -54.0% |
| Profit (loss) for the period | 9904 | €22,316 | €6,078 | -€16,238 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,316 | €6,078 | -€16,238 | -72.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.