DZ BOUW: 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.
DZ BOUW
Largest movements
- Stocks and contracts +€129,565
up €129,565 (+205%), from €63,353 to €192,918
- Cash +€13,599
up €13,599 (+113%), from €12,074 to €25,673
mainly Other debts (+€130,429) and Net result for the year (+€12,877)
- Receivables within one year -€10,163
down €10,163 (-16.7%), from €61,008 to €50,845
of which Other amounts receivable: -€6,632
- Tangible fixed assets +€4,413
up €4,413 (+145%), from €3,041 to €7,454
- Other debts +€130,429
up €130,429 (+517%), from €25,223 to €155,652
- Reserves +€12,877
up €12,877 (+35.5%), from €36,302 to €49,179
of which Distributable reserves: +€12,877
- Trade debts -€9,999
down €9,999 (-22.6%), from €44,315 to €34,317
- Accrued charges and deferred income +€4,800
new in 2024: €4,800
- Gross operating margin +€25,191
up €25,191 (+116%), from €21,759 to €46,951
- Staff costs +€13,862
up €13,862 (+114%), from €12,122 to €25,984
- Depreciation +€2,121
up €2,121 (+136%), from €1,562 to €3,683
- Taxes +€1,666
up €1,666 (+83.4%), from €1,998 to €3,664
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,221 | €278,478 | +€137,257 | +97.2% |
| Fixed assets | 21/28 | €4,285 | €9,042 | +€4,757 | +111% |
| Intangible fixed assets | 21 | €1,034 | €738 | -€296 | -28.6% |
| Tangible fixed assets | 22/27 | €3,041 | €7,454 | +€4,413 | +145% |
| Furniture and vehicles | 24 | €3,041 | €7,454 | +€4,413 | +145% |
| Financial fixed assets | 28 | €211 | €850 | +€639 | +303% |
| Current assets | 29/58 | €136,935 | €269,436 | +€132,501 | +96.8% |
| Stocks and contracts in progress | 3 | €63,353 | €192,918 | +€129,565 | +205% |
| Stocks | 30/36 | €63,353 | €192,918 | +€129,565 | +205% |
| Amounts receivable within one year | 40/41 | €61,008 | €50,845 | -€10,163 | -16.7% |
| Trade receivables | 40 | €38,231 | €34,700 | -€3,531 | -9.2% |
| Other amounts receivable | 41 | €22,777 | €16,145 | -€6,632 | -29.1% |
| Cash at bank and in hand | 54/58 | €12,074 | €25,673 | +€13,599 | +113% |
| Deferred charges and accrued income | 490/1 | €500 | €0 | -€500 | -100% |
| Total equity and liabilities | 10/49 | €141,221 | €278,478 | +€137,257 | +97.2% |
| Equity | 10/15 | €42,702 | €55,579 | +€12,877 | +30.2% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €36,302 | €49,179 | +€12,877 | +35.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,442 | €47,319 | +€12,877 | +37.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €98,518 | €222,899 | +€124,381 | +126% |
| Amounts payable within one year | 42/48 | €98,518 | €218,099 | +€119,581 | +121% |
| Trade debts | 44 | €44,315 | €34,317 | -€9,999 | -22.6% |
| Suppliers | 440/4 | €44,315 | €34,317 | -€9,999 | -22.6% |
| Taxes, remuneration and social security | 45 | €28,981 | €28,131 | -€850 | -2.9% |
| Taxes | 450/3 | €19,848 | €18,699 | -€1,149 | -5.8% |
| Remuneration and social security | 454/9 | €9,133 | €9,431 | +€299 | +3.3% |
| Other amounts payable | 47/48 | €25,223 | €155,652 | +€130,429 | +517% |
| Accrued charges and deferred income | 492/3 | - | €4,800 | +€4,800 | |
| Remuneration, social security and pensions | 62 | €12,122 | €25,984 | +€13,862 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,562 | €3,683 | +€2,121 | +136% |
| Other operating charges | 640/8 | €336 | €805 | +€469 | +139% |
| Gross operating margin | 9900 | €21,759 | €46,951 | +€25,191 | +116% |
| Operating profit (loss) | 9901 | €7,740 | €16,479 | +€8,739 | +113% |
| Financial income | 75/76B | €2 | €329 | +€327 | +16,837% |
| Recurring financial income | 75 | €2 | €329 | +€327 | +16,837% |
| Financial charges | 65/66B | €256 | €267 | +€11 | +4.3% |
| Recurring financial charges | 65 | €256 | €267 | +€11 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €7,486 | €16,540 | +€9,055 | +121% |
| Income taxes | 67/77 | €1,998 | €3,664 | +€1,666 | +83.4% |
| Profit (loss) for the period | 9904 | €5,488 | €12,877 | +€7,389 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €5,488 | €12,877 | +€7,389 | +135% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.