DIZOMA: 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.
DIZOMA
Largest movements
- Tangible fixed assets -€17,637
down €17,637 (-6.3%), from €281,992 to €264,356
- Debts after one year -€39,897
down €39,897 (-92.1%), from €43,300 to €3,402
- Reserves +€30,350
up €30,350 (+50.8%), from €59,781 to €90,131
- Other debts -€10,000
down €10,000 (-11.7%), from €85,500 to €75,500
- Accrued charges and deferred income +€3,842
up €3,842 (+58.1%), from €6,610 to €10,452
- Financial charges -€1,601
down €1,601 (-36.5%), from €4,384 to €2,782
- Gross operating margin +€1,476
up €1,476 (+2.2%), from €67,930 to €69,405
- Taxes +€937
up €937 (+7.1%), from €13,225 to €14,162
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 | €289,259 | €273,515 | -€15,744 | -5.4% |
| Fixed assets | 21/28 | €281,992 | €264,356 | -€17,637 | -6.3% |
| Tangible fixed assets | 22/27 | €281,992 | €264,356 | -€17,637 | -6.3% |
| Land and buildings | 22 | €281,992 | €264,356 | -€17,637 | -6.3% |
| Current assets | 29/58 | €7,267 | €9,159 | +€1,893 | +26.0% |
| Cash at bank and in hand | 54/58 | €7,267 | €8,309 | +€1,042 | +14.3% |
| Deferred charges and accrued income | 490/1 | - | €850 | +€850 | |
| Total equity and liabilities | 10/49 | €289,259 | €273,515 | -€15,744 | -5.4% |
| Equity | 10/15 | €107,694 | €138,044 | +€30,350 | +28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,781 | €90,131 | +€30,350 | +50.8% |
| Distributable reserves | 133 | €59,781 | €90,131 | +€30,350 | +50.8% |
| Profit (loss) carried forward | 14 | €29,313 | €29,313 | = | 0.0% |
| Amounts payable | 17/49 | €181,565 | €135,471 | -€46,094 | -25.4% |
| Amounts payable after more than one year | 17 | €43,300 | €3,402 | -€39,897 | -92.1% |
| Financial debts | 170/4 | €43,300 | €3,402 | -€39,897 | -92.1% |
| Amounts payable within one year | 42/48 | €131,655 | €121,616 | -€10,039 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €38,229 | €39,897 | +€1,669 | +4.4% |
| Trade debts | 44 | €2,394 | €1,827 | -€567 | -23.7% |
| Suppliers | 440/4 | €2,394 | €1,827 | -€567 | -23.7% |
| Taxes, remuneration and social security | 45 | €5,533 | €4,392 | -€1,141 | -20.6% |
| Taxes | 450/3 | €5,533 | €4,392 | -€1,141 | -20.6% |
| Other amounts payable | 47/48 | €85,500 | €75,500 | -€10,000 | -11.7% |
| Accrued charges and deferred income | 492/3 | €6,610 | €10,452 | +€3,842 | +58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,637 | €17,637 | = | 0.0% |
| Other operating charges | 640/8 | €4,340 | €4,474 | +€135 | +3.1% |
| Gross operating margin | 9900 | €67,930 | €69,405 | +€1,476 | +2.2% |
| Operating profit (loss) | 9901 | €45,953 | €47,294 | +€1,341 | +2.9% |
| Financial charges | 65/66B | €4,384 | €2,782 | -€1,601 | -36.5% |
| Recurring financial charges | 65 | €4,384 | €2,782 | -€1,601 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €41,569 | €44,512 | +€2,943 | +7.1% |
| Income taxes | 67/77 | €13,225 | €14,162 | +€937 | +7.1% |
| Profit (loss) for the period | 9904 | €28,344 | €30,350 | +€2,005 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,344 | €30,350 | +€2,005 | +7.1% |
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 5 October 2026 via checked.be.