DIZZA COMMUNICATION: 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.
DIZZA COMMUNICATION
Largest movements
- Cash -€3,284
no longer reported in 2025 (was €3,284)
- Tangible fixed assets -€2,829
down €2,829 (-20.1%), from €14,059 to €11,230
of which Other tangible fixed assets: -€2,589
- Profit (loss) carried forward -€18,599
down €18,599 (-53.7%), from €34,660 to €16,062
- Tax, wage and social debts +€14,898
up €14,898 (+169%), from €8,816 to €23,714
- Trade debts -€5,998
down €5,998 (-53.7%), from €11,164 to €5,166
- Short-term financial debts +€3,628
new in 2025: €3,628
- Gross operating margin -€31,390
down €31,390, from €17,969 to -€13,421
- Taxes -€4,490
no longer reported in 2025 (was €4,490)
- Financial income +€2,854
up €2,854 (+142,710%), from €2 to €2,856
- Other operating charges -€1,131
no longer reported in 2025 (was €1,131)
- Financial charges +€455
up €455 (+103%), from €444 to €899
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,044 | €68,973 | -€6,071 | -8.1% |
| Fixed assets | 21/28 | €14,059 | €11,230 | -€2,829 | -20.1% |
| Tangible fixed assets | 22/27 | €14,059 | €11,230 | -€2,829 | -20.1% |
| Plant, machinery and equipment | 23 | €2,258 | €2,278 | +€20 | +0.9% |
| Furniture and vehicles | 24 | €260 | - | -€260 | |
| Other tangible fixed assets | 26 | €11,541 | €8,952 | -€2,589 | -22.4% |
| Current assets | 29/58 | €60,985 | €57,742 | -€3,243 | -5.3% |
| Amounts receivable within one year | 40/41 | €57,568 | €57,742 | +€174 | +0.3% |
| Trade receivables | 40 | - | €1,865 | +€1,865 | |
| Other amounts receivable | 41 | €57,568 | €55,877 | -€1,691 | -2.9% |
| Cash at bank and in hand | 54/58 | €3,284 | - | -€3,284 | |
| Deferred charges and accrued income | 490/1 | €133 | - | -€133 | |
| Total equity and liabilities | 10/49 | €75,044 | €68,973 | -€6,071 | -8.1% |
| Equity | 10/15 | €55,064 | €36,466 | -€18,599 | -33.8% |
| Contributions | 10/11 | €18,549 | €18,549 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,660 | €16,062 | -€18,599 | -53.7% |
| Amounts payable | 17/49 | €19,980 | €32,507 | +€12,527 | +62.7% |
| Amounts payable within one year | 42/48 | €19,980 | €32,507 | +€12,527 | +62.7% |
| Financial debts | 43 | - | €3,628 | +€3,628 | |
| Credit institutions | 430/8 | - | €3,628 | +€3,628 | |
| Trade debts | 44 | €11,164 | €5,166 | -€5,998 | -53.7% |
| Suppliers | 440/4 | €11,164 | €5,166 | -€5,998 | -53.7% |
| Taxes, remuneration and social security | 45 | €8,816 | €23,714 | +€14,898 | +169% |
| Taxes | 450/3 | €8,816 | €23,714 | +€14,898 | +169% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,187 | €1,860 | -€327 | -14.9% |
| Other operating charges | 640/8 | €1,131 | - | -€1,131 | |
| Gross operating margin | 9900 | €17,969 | -€13,421 | -€31,390 | |
| Operating profit (loss) | 9901 | €14,651 | -€15,282 | -€29,933 | |
| Financial income | 75/76B | €2 | €2,856 | +€2,854 | +142,710% |
| Recurring financial income | 75 | €2 | €2,856 | +€2,854 | +142,710% |
| Financial charges | 65/66B | €444 | €899 | +€455 | +103% |
| Recurring financial charges | 65 | €444 | €899 | +€455 | +103% |
| Profit (loss) for the period before taxes | 9903 | €14,209 | -€13,325 | -€27,534 | |
| Income taxes | 67/77 | €4,490 | - | -€4,490 | |
| Profit (loss) for the period | 9904 | €9,719 | -€13,325 | -€23,044 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,719 | -€13,325 | -€23,044 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.