Dezicler: 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.
Dezicler
Largest movements
- Cash +€47,710
up €47,710 (+66.8%), from €71,454 to €119,163
mainly Net result for the year (+€28,313) and Accrued charges and deferred income (+€12,197)
- Tangible fixed assets -€8,339
down €8,339 (-3.0%), from €277,984 to €269,645
- Profit (loss) carried forward +€28,313
up €28,313 (+5.5%), from €514,681 to €542,993
- Accrued charges and deferred income +€12,197
up €12,197 (+78.0%), from €15,638 to €27,835
- Gross operating margin -€4,249
down €4,249 (-6.7%), from €63,278 to €59,029
- Financial income -€2,624
down €2,624 (-23.3%), from €11,284 to €8,660
- Financial charges -€1,304
down €1,304 (-9.7%), from €13,506 to €12,202
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 | €792,674 | €831,267 | +€38,592 | +4.9% |
| Fixed assets | 21/28 | €277,984 | €269,645 | -€8,339 | -3.0% |
| Tangible fixed assets | 22/27 | €277,984 | €269,645 | -€8,339 | -3.0% |
| Land and buildings | 22 | €277,984 | €269,645 | -€8,339 | -3.0% |
| Current assets | 29/58 | €514,690 | €561,621 | +€46,931 | +9.1% |
| Amounts receivable within one year | 40/41 | €1,000 | €1,679 | +€679 | +67.9% |
| Trade receivables | 40 | - | €679 | +€679 | |
| Other amounts receivable | 41 | €1,000 | €1,000 | = | 0.0% |
| Current investments | 50/53 | €431,633 | €437,784 | +€6,151 | +1.4% |
| Cash at bank and in hand | 54/58 | €71,454 | €119,163 | +€47,710 | +66.8% |
| Deferred charges and accrued income | 490/1 | €10,604 | €2,995 | -€7,609 | -71.8% |
| Total equity and liabilities | 10/49 | €792,674 | €831,267 | +€38,592 | +4.9% |
| Equity | 10/15 | €603,629 | €631,942 | +€28,313 | +4.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €26,949 | €26,949 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,749 | €20,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | €514,681 | €542,993 | +€28,313 | +5.5% |
| Amounts payable | 17/49 | €189,045 | €199,325 | +€10,279 | +5.4% |
| Amounts payable within one year | 42/48 | €173,407 | €171,489 | -€1,918 | -1.1% |
| Trade debts | 44 | €2,413 | €495 | -€1,918 | -79.5% |
| Suppliers | 440/4 | €2,413 | €495 | -€1,918 | -79.5% |
| Other amounts payable | 47/48 | €170,994 | €170,994 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €15,638 | €27,835 | +€12,197 | +78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,339 | €8,339 | +€0 | 0.0% |
| Other operating charges | 640/8 | €8,049 | €8,274 | +€225 | +2.8% |
| Gross operating margin | 9900 | €63,278 | €59,029 | -€4,249 | -6.7% |
| Operating profit (loss) | 9901 | €46,891 | €42,417 | -€4,474 | -9.5% |
| Financial income | 75/76B | €11,284 | €8,660 | -€2,624 | -23.3% |
| Recurring financial income | 75 | €11,284 | €8,660 | -€2,624 | -23.3% |
| Financial charges | 65/66B | €13,506 | €12,202 | -€1,304 | -9.7% |
| Recurring financial charges | 65 | €13,506 | €12,202 | -€1,304 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €44,669 | €38,875 | -€5,794 | -13.0% |
| Income taxes | 67/77 | €10,823 | €10,562 | -€261 | -2.4% |
| Profit (loss) for the period | 9904 | €33,846 | €28,313 | -€5,533 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,846 | €28,313 | -€5,533 | -16.3% |
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 14 October 2026 via checked.be.