DEZILLIE: 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.
DEZILLIE
Largest movements
- Cash -€27,372
down €27,372 (-75.0%), from €36,499 to €9,126
mainly Net result for the year (-€35,347) and Debts after one year (-€16,740)
- Deferred charges and accrued income -€20,182
down €20,182 (-34.8%), from €57,931 to €37,749
- Receivables within one year -€12,450
down €12,450 (-58.2%), from €21,408 to €8,958
of which Other amounts receivable: -€6,617
- Stocks and contracts -€9,230
down €9,230 (-13.1%), from €70,457 to €61,227
- Tangible fixed assets -€4,111
down €4,111 (-19.4%), from €21,239 to €17,128
of which Furniture and vehicles: -€3,884
- Reserves -€39,045
down €39,045 (-57.3%), from €68,144 to €29,099
of which Distributable reserves: -€25,000
- Debts after one year -€16,740
down €16,740 (-43.4%), from €38,594 to €21,853
- Trade debts -€9,511
down €9,511 (-30.2%), from €31,545 to €22,034
- Current portion of long-term debt -€5,081
down €5,081 (-23.3%), from €21,822 to €16,740
- Provisions -€3,511
down €3,511 (-100%), from €3,511 to €0
- Gross operating margin -€55,466
down €55,466, from €32,871 to -€22,595
- Taxes -€6,608
down €6,608 (-97.9%), from €6,749 to €141
- Depreciation +€3,978
up €3,978 (+165%), from €2,405 to €6,382
- Financial charges -€367
down €367 (-10.4%), from €3,520 to €3,153
- Other operating charges +€360
up €360 (+5.8%), from €6,231 to €6,590
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 | €207,533 | €134,187 | -€73,346 | -35.3% |
| Fixed assets | 21/28 | €21,239 | €17,128 | -€4,111 | -19.4% |
| Tangible fixed assets | 22/27 | €21,239 | €17,128 | -€4,111 | -19.4% |
| Furniture and vehicles | 24 | €19,357 | €15,473 | -€3,884 | -20.1% |
| Other tangible fixed assets | 26 | €1,882 | €1,655 | -€227 | -12.1% |
| Current assets | 29/58 | €186,294 | €117,059 | -€69,235 | -37.2% |
| Stocks and contracts in progress | 3 | €70,457 | €61,227 | -€9,230 | -13.1% |
| Stocks | 30/36 | €70,457 | €61,227 | -€9,230 | -13.1% |
| Amounts receivable within one year | 40/41 | €21,408 | €8,958 | -€12,450 | -58.2% |
| Trade receivables | 40 | €10,337 | €4,504 | -€5,833 | -56.4% |
| Other amounts receivable | 41 | €11,071 | €4,454 | -€6,617 | -59.8% |
| Cash at bank and in hand | 54/58 | €36,499 | €9,126 | -€27,372 | -75.0% |
| Deferred charges and accrued income | 490/1 | €57,931 | €37,749 | -€20,182 | -34.8% |
| Total equity and liabilities | 10/49 | €207,533 | €134,187 | -€73,346 | -35.3% |
| Equity | 10/15 | €99,589 | €61,241 | -€38,347 | -38.5% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €68,144 | €29,099 | -€39,045 | -57.3% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,045 | €0 | -€14,045 | -100% |
| Distributable reserves | 133 | €51,000 | €26,000 | -€25,000 | -49.0% |
| Profit (loss) carried forward | 14 | €458 | €1,156 | +€698 | +152% |
| Provisions and deferred taxes | 16 | €3,511 | €0 | -€3,511 | -100% |
| Deferred taxes | 168 | €3,511 | €0 | -€3,511 | -100% |
| Amounts payable | 17/49 | €104,434 | €72,946 | -€31,487 | -30.2% |
| Amounts payable after more than one year | 17 | €38,594 | €21,853 | -€16,740 | -43.4% |
| Financial debts | 170/4 | €38,594 | €21,853 | -€16,740 | -43.4% |
| Amounts payable within one year | 42/48 | €65,758 | €51,093 | -€14,666 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €21,822 | €16,740 | -€5,081 | -23.3% |
| Financial debts | 43 | €0 | €2,736 | +€2,736 | |
| Credit institutions | 430/8 | €0 | €2,736 | +€2,736 | |
| Trade debts | 44 | €31,545 | €22,034 | -€9,511 | -30.2% |
| Suppliers | 440/4 | €31,545 | €22,034 | -€9,511 | -30.2% |
| Taxes, remuneration and social security | 45 | €9,392 | €6,583 | -€2,809 | -29.9% |
| Taxes | 450/3 | €9,392 | €6,583 | -€2,809 | -29.9% |
| Other amounts payable | 47/48 | €3,000 | €3,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €82 | €0 | -€82 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,405 | €6,382 | +€3,978 | +165% |
| Other operating charges | 640/8 | €6,231 | €6,590 | +€360 | +5.8% |
| Gross operating margin | 9900 | €32,871 | -€22,595 | -€55,466 | |
| Operating profit (loss) | 9901 | €24,236 | -€35,567 | -€59,804 | |
| Financial income | 75/76B | €69 | €3 | -€66 | -95.5% |
| Recurring financial income | 75 | €69 | €3 | -€66 | -95.5% |
| Financial charges | 65/66B | €3,520 | €3,153 | -€367 | -10.4% |
| Recurring financial charges | 65 | €3,520 | €3,153 | -€367 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €20,785 | -€38,718 | -€59,503 | |
| Transfer from deferred taxes | 780 | - | €3,511 | +€3,511 | |
| Income taxes | 67/77 | €6,749 | €141 | -€6,608 | -97.9% |
| Profit (loss) for the period | 9904 | €14,036 | -€35,347 | -€49,383 | |
| Transfer from tax-exempt reserves | 789 | - | €14,045 | +€14,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,036 | -€21,302 | -€35,338 |
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.