DIZZINESS: 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.
DIZZINESS
Largest movements
- Cash +€153,887
up €153,887 (+388.1%), from €39,651 to €193,539
mainly Net result for the year (+€174,139) and Tax, wage and social debts (+€72,893)
- Tangible fixed assets -€25,024
down €25,024 (-13.0%), from €192,572 to €167,548
of which Furniture and vehicles: -€13,514
- Tax, wage and social debts +€72,893
up €72,893 (+111.1%), from €65,612 to €138,505
of which Taxes: +€50,184
- Profit (loss) carried forward +€59,853
up €59,853 (+25.5%), from €235,044 to €294,897
- Other debts +€48,025
up €48,025 (+150.2%), from €31,975 to €80,000
- Debts after one year -€27,846
down €27,846 (-21.9%), from €127,242 to €99,396
- Trade debts -€22,547
down €22,547 (-93.2%), from €24,190 to €1,644
- Turnover +€304,638
up €304,638 (+44.7%), from €681,414 to €986,053
- Gross operating margin +€284,555
up €284,555 (+85.7%), from €332,013 to €616,568
- Staff costs +€99,036
up €99,036 (+43.7%), from €226,867 to €325,904
- Taxes +€43,875
up €43,875 (+362.2%), from €12,114 to €55,989
- Purchases and services +€27,600
up €27,600 (+7.0%), from €393,246 to €420,845
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 | €609,023 | €744,407 | +€135,385 | +22.2% |
| Fixed assets | 21/28 | €192,882 | €167,858 | -€25,024 | -13.0% |
| Tangible fixed assets | 22/27 | €192,572 | €167,548 | -€25,024 | -13.0% |
| Land and buildings | 22 | €87,675 | €78,631 | -€9,044 | -10.3% |
| Plant, machinery and equipment | 23 | €5,292 | €2,826 | -€2,466 | -46.6% |
| Furniture and vehicles | 24 | €99,604 | €86,090 | -€13,514 | -13.6% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €416,141 | €576,550 | +€160,409 | +38.5% |
| Amounts receivable within one year | 40/41 | €368,721 | €372,747 | +€4,026 | +1.1% |
| Trade receivables | 40 | €339,027 | €328,305 | -€10,722 | -3.2% |
| Other amounts receivable | 41 | €29,694 | €44,442 | +€14,748 | +49.7% |
| Cash at bank and in hand | 54/58 | €39,651 | €193,539 | +€153,887 | +388.1% |
| Deferred charges and accrued income | 490/1 | €7,769 | €10,264 | +€2,495 | +32.1% |
| Total equity and liabilities | 10/49 | €609,023 | €744,407 | +€135,385 | +22.2% |
| Equity | 10/15 | €323,104 | €382,957 | +€59,853 | +18.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €80,000 | €80,000 | = | 0.0% |
| Distributable reserves | 133 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,044 | €294,897 | +€59,853 | +25.5% |
| Amounts payable | 17/49 | €285,919 | €361,450 | +€75,531 | +26.4% |
| Amounts payable after more than one year | 17 | €127,242 | €99,396 | -€27,846 | -21.9% |
| Financial debts | 170/4 | €127,242 | €99,396 | -€27,846 | -21.9% |
| Amounts payable within one year | 42/48 | €158,581 | €262,054 | +€103,473 | +65.2% |
| Current portion of amounts payable after more than one year | 42 | €36,113 | €41,216 | +€5,103 | +14.1% |
| Financial debts | 43 | €690 | €690 | = | 0.0% |
| Credit institutions | 430/8 | €690 | €690 | = | 0.0% |
| Trade debts | 44 | €24,190 | €1,644 | -€22,547 | -93.2% |
| Suppliers | 440/4 | €24,190 | €1,644 | -€22,547 | -93.2% |
| Taxes, remuneration and social security | 45 | €65,612 | €138,505 | +€72,893 | +111.1% |
| Taxes | 450/3 | €28,115 | €78,299 | +€50,184 | +178.5% |
| Remuneration and social security | 454/9 | €37,497 | €60,206 | +€22,709 | +60.6% |
| Other amounts payable | 47/48 | €31,975 | €80,000 | +€48,025 | +150.2% |
| Accrued charges and deferred income | 492/3 | €96 | - | -€96 | |
| Turnover | 70 | €681,414 | €986,053 | +€304,638 | +44.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €393,246 | €420,845 | +€27,600 | +7.0% |
| Remuneration, social security and pensions | 62 | €226,867 | €325,904 | +€99,036 | +43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,956 | €45,811 | +€6,856 | +17.6% |
| Other operating charges | 640/8 | €2,368 | €2,565 | +€197 | +8.3% |
| Non-recurring operating charges | 66A | €790 | €207 | -€583 | -73.8% |
| Gross operating margin | 9900 | €332,013 | €616,568 | +€284,555 | +85.7% |
| Operating profit (loss) | 9901 | €63,033 | €242,081 | +€179,048 | +284.1% |
| Financial income | 75/76B | €850 | €3 | -€847 | -99.6% |
| Recurring financial income | 75 | €850 | €3 | -€847 | -99.6% |
| Financial charges | 65/66B | €6,188 | €11,957 | +€5,769 | +93.2% |
| Recurring financial charges | 65 | €6,188 | €11,957 | +€5,769 | +93.2% |
| Profit (loss) for the period before taxes | 9903 | €57,695 | €230,128 | +€172,432 | +298.9% |
| Income taxes | 67/77 | €12,114 | €55,989 | +€43,875 | +362.2% |
| Profit (loss) for the period | 9904 | €45,581 | €174,139 | +€128,557 | +282.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,581 | €174,139 | +€128,557 | +282.0% |
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.