DZ BUILDING: 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 BUILDING
Largest movements
- Receivables within one year +€20,111
up €20,111 (+33.9%), from €59,285 to €79,396
of which Other amounts receivable: +€25,679
- Current investments +€17,377
new in 2024: €17,377
- Cash -€15,003
no longer reported in 2024 (was €15,003)
mainly Receivables within one year (-€20,111) and Current investments (-€17,377)
- Tangible fixed assets +€1,160
new in 2024: €1,160
- Profit (loss) carried forward +€17,347
up €17,347 (+27.0%), from €64,363 to €81,710
- Trade debts +€6,298
up €6,298 (+128%), from €4,925 to €11,223
- Turnover +€316,531
new in 2024: €316,531
- Purchases and services +€292,392
new in 2024: €292,392
- Gross operating margin -€23,089
down €23,089 (-48.9%), from €47,228 to €24,139
- Other operating charges +€3,651
up €3,651 (+239%), from €1,527 to €5,178
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 | €74,288 | €97,933 | +€23,645 | +31.8% |
| Fixed assets | 21/28 | - | €1,160 | +€1,160 | |
| Tangible fixed assets | 22/27 | - | €1,160 | +€1,160 | |
| Plant, machinery and equipment | 23 | - | €1,160 | +€1,160 | |
| Current assets | 29/58 | €74,288 | €96,773 | +€22,485 | +30.3% |
| Amounts receivable within one year | 40/41 | €59,285 | €79,396 | +€20,111 | +33.9% |
| Trade receivables | 40 | €40,356 | €34,788 | -€5,568 | -13.8% |
| Other amounts receivable | 41 | €18,929 | €44,608 | +€25,679 | +136% |
| Current investments | 50/53 | - | €17,377 | +€17,377 | |
| Cash at bank and in hand | 54/58 | €15,003 | - | -€15,003 | |
| Total equity and liabilities | 10/49 | €74,288 | €97,933 | +€23,645 | +31.8% |
| Equity | 10/15 | €69,363 | €86,710 | +€17,347 | +25.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,363 | €81,710 | +€17,347 | +27.0% |
| Amounts payable | 17/49 | €4,925 | €11,223 | +€6,298 | +128% |
| Amounts payable within one year | 42/48 | €4,925 | €11,223 | +€6,298 | +128% |
| Trade debts | 44 | €4,925 | €11,223 | +€6,298 | +128% |
| Suppliers | 440/4 | €4,925 | €11,223 | +€6,298 | +128% |
| Turnover | 70 | - | €316,531 | +€316,531 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €292,392 | +€292,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €290 | +€290 | |
| Other operating charges | 640/8 | €1,527 | €5,178 | +€3,651 | +239% |
| Gross operating margin | 9900 | €47,228 | €24,139 | -€23,089 | -48.9% |
| Operating profit (loss) | 9901 | €45,701 | €18,671 | -€27,030 | -59.1% |
| Financial income | 75/76B | €439 | - | -€439 | |
| Recurring financial income | 75 | €439 | - | -€439 | |
| Financial charges | 65/66B | €215 | €1,324 | +€1,109 | +516% |
| Recurring financial charges | 65 | €215 | €1,324 | +€1,109 | +516% |
| Profit (loss) for the period before taxes | 9903 | €45,925 | €17,347 | -€28,578 | -62.2% |
| Income taxes | 67/77 | €577 | - | -€577 | |
| Profit (loss) for the period | 9904 | €45,348 | €17,347 | -€28,001 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,348 | €17,347 | -€28,001 | -61.7% |
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 19 October 2026 via checked.be.