DNZ Holding: 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.
DNZ Holding
Largest movements
- Receivables within one year -€215,717
down €215,717 (-62.6%), from €344,384 to €128,667
of which Other amounts receivable: -€125,874
- Cash +€13,659
up €13,659 (+276%), from €4,942 to €18,601
mainly Receivables within one year (+€215,717) and Current portion of long-term debt (+€36,497)
- Tangible fixed assets -€4,017
down €4,017 (-13.2%), from €30,426 to €26,409
of which Other tangible fixed assets: -€2,418
- Other debts -€204,500
no longer reported in 2025 (was €204,500)
- Tax, wage and social debts -€44,822
down €44,822 (-67.3%), from €66,552 to €21,730
of which Taxes: -€47,822
- Current portion of long-term debt +€36,497
new in 2025: €36,497
- Profit (loss) carried forward +€8,306
up €8,306 (+9.0%), from €92,433 to €100,739
- Trade debts -€5,371
down €5,371 (-49.0%), from €10,967 to €5,595
- Gross operating margin -€144,861
down €144,861 (-87.1%), from €166,349 to €21,488
- Taxes -€35,173
down €35,173 (-88.5%), from €39,758 to €4,585
- Financial income -€3,509
down €3,509 (-100.0%), from €3,509 to €0
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 | €382,145 | €173,703 | -€208,442 | -54.5% |
| Fixed assets | 21/28 | €30,426 | €26,409 | -€4,017 | -13.2% |
| Tangible fixed assets | 22/27 | €30,426 | €26,409 | -€4,017 | -13.2% |
| Plant, machinery and equipment | 23 | €802 | - | -€802 | |
| Furniture and vehicles | 24 | €1,291 | €495 | -€797 | -61.7% |
| Other tangible fixed assets | 26 | €28,332 | €25,914 | -€2,418 | -8.5% |
| Current assets | 29/58 | €351,719 | €147,294 | -€204,425 | -58.1% |
| Amounts receivable within one year | 40/41 | €344,384 | €128,667 | -€215,717 | -62.6% |
| Trade receivables | 40 | €197,388 | €107,545 | -€89,843 | -45.5% |
| Other amounts receivable | 41 | €146,996 | €21,122 | -€125,874 | -85.6% |
| Cash at bank and in hand | 54/58 | €4,942 | €18,601 | +€13,659 | +276% |
| Deferred charges and accrued income | 490/1 | €2,393 | €26 | -€2,367 | -98.9% |
| Total equity and liabilities | 10/49 | €382,145 | €173,703 | -€208,442 | -54.5% |
| Equity | 10/15 | €98,633 | €106,939 | +€8,306 | +8.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,433 | €100,739 | +€8,306 | +9.0% |
| Amounts payable | 17/49 | €283,512 | €66,764 | -€216,747 | -76.5% |
| Amounts payable within one year | 42/48 | €282,019 | €63,823 | -€218,196 | -77.4% |
| Current portion of amounts payable after more than one year | 42 | - | €36,497 | +€36,497 | |
| Trade debts | 44 | €10,967 | €5,595 | -€5,371 | -49.0% |
| Suppliers | 440/4 | €10,967 | €5,595 | -€5,371 | -49.0% |
| Taxes, remuneration and social security | 45 | €66,552 | €21,730 | -€44,822 | -67.3% |
| Taxes | 450/3 | €63,052 | €15,230 | -€47,822 | -75.8% |
| Remuneration and social security | 454/9 | €3,500 | €6,500 | +€3,000 | +85.7% |
| Other amounts payable | 47/48 | €204,500 | - | -€204,500 | |
| Accrued charges and deferred income | 492/3 | €1,493 | €2,941 | +€1,449 | +97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,956 | €5,767 | -€1,189 | -17.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €166,349 | €21,488 | -€144,861 | -87.1% |
| Operating profit (loss) | 9901 | €159,005 | €15,321 | -€143,685 | -90.4% |
| Financial income | 75/76B | €3,509 | €0 | -€3,509 | -100.0% |
| Recurring financial income | 75 | €3,509 | €0 | -€3,509 | -100.0% |
| Financial charges | 65/66B | €977 | €2,430 | +€1,453 | +149% |
| Recurring financial charges | 65 | €977 | €2,430 | +€1,453 | +149% |
| Profit (loss) for the period before taxes | 9903 | €161,537 | €12,891 | -€148,646 | -92.0% |
| Income taxes | 67/77 | €39,758 | €4,585 | -€35,173 | -88.5% |
| Profit (loss) for the period | 9904 | €121,779 | €8,306 | -€113,473 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €121,779 | €8,306 | -€113,473 | -93.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.