Dizzaim: 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.
Dizzaim
Largest movements
- Cash +€4,517
up €4,517 (+7.8%), from €58,027 to €62,544
mainly Net result for the year (+€13,322) and Depreciation (+€2,989)
- Tangible fixed assets -€2,989
down €2,989 (-48.2%), from €6,200 to €3,210
- Receivables within one year +€1,089
up €1,089 (+9.4%), from €11,615 to €12,704
of which Trade receivables: +€1,089
- Other debts +€2,088
up €2,088 (+25.8%), from €8,089 to €10,177
- Tax, wage and social debts -€1,759
down €1,759 (-14.8%), from €11,895 to €10,137
- Profit (loss) carried forward +€1,558
up €1,558 (+3.2%), from €48,478 to €50,036
- Depreciation +€1,288
up €1,288 (+75.7%), from €1,702 to €2,989
- Gross operating margin -€930
down €930 (-4.0%), from €23,365 to €22,435
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 | €80,283 | €82,388 | +€2,105 | +2.6% |
| Fixed assets | 21/28 | €6,283 | €3,294 | -€2,989 | -47.6% |
| Tangible fixed assets | 22/27 | €6,200 | €3,210 | -€2,989 | -48.2% |
| Furniture and vehicles | 24 | €6,200 | €3,210 | -€2,989 | -48.2% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €74,000 | €79,094 | +€5,095 | +6.9% |
| Amounts receivable within one year | 40/41 | €11,615 | €12,704 | +€1,089 | +9.4% |
| Trade receivables | 40 | €11,520 | €12,609 | +€1,089 | +9.5% |
| Other amounts receivable | 41 | €95 | €95 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,027 | €62,544 | +€4,517 | +7.8% |
| Deferred charges and accrued income | 490/1 | €4,358 | €3,846 | -€512 | -11.7% |
| Total equity and liabilities | 10/49 | €80,283 | €82,388 | +€2,105 | +2.6% |
| Equity | 10/15 | €56,538 | €58,096 | +€1,558 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,478 | €50,036 | +€1,558 | +3.2% |
| Amounts payable | 17/49 | €23,744 | €24,292 | +€548 | +2.3% |
| Amounts payable within one year | 42/48 | €23,744 | €24,292 | +€548 | +2.3% |
| Trade debts | 44 | €3,760 | €3,978 | +€218 | +5.8% |
| Suppliers | 440/4 | €3,760 | €3,978 | +€218 | +5.8% |
| Taxes, remuneration and social security | 45 | €11,895 | €10,137 | -€1,759 | -14.8% |
| Taxes | 450/3 | €11,895 | €10,137 | -€1,759 | -14.8% |
| Other amounts payable | 47/48 | €8,089 | €10,177 | +€2,088 | +25.8% |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,702 | €2,989 | +€1,288 | +75.7% |
| Other operating charges | 640/8 | €590 | €400 | -€190 | -32.2% |
| Gross operating margin | 9900 | €23,365 | €22,435 | -€930 | -4.0% |
| Operating profit (loss) | 9901 | €20,824 | €18,795 | -€2,028 | -9.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €17 | €58 | +€40 | +231.8% |
| Recurring financial charges | 65 | €17 | €58 | +€40 | +231.8% |
| Profit (loss) for the period before taxes | 9903 | €20,806 | €18,738 | -€2,068 | -9.9% |
| Income taxes | 67/77 | €5,489 | €5,415 | -€73 | -1.3% |
| Profit (loss) for the period | 9904 | €15,317 | €13,322 | -€1,995 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,317 | €13,322 | -€1,995 | -13.0% |
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 29 September 2026 via checked.be.