DZ BUSINESS: 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 BUSINESS
Largest movements
- Tangible fixed assets -€12,310
down €12,310 (-48.0%), from €25,657 to €13,347
- Receivables within one year -€4,479
down €4,479 (-67.0%), from €6,681 to €2,202
of which Trade receivables: -€4,437
- Other debts -€14,357
down €14,357 (-99.9%), from €14,372 to €15
- Tax, wage and social debts -€2,379
down €2,379 (-49.8%), from €4,777 to €2,398
of which Remuneration and social security: -€2,450
- Profit (loss) carried forward -€932
down €932 (-9.9%), from -€9,418 to -€10,350
- Trade debts +€717
up €717 (+32.6%), from €2,201 to €2,918
- Purchases and services -€58,694
no longer reported in 2025 (was €58,694)
- Gross operating margin +€14,461
up €14,461 (+45.5%), from €31,781 to €46,242
- Staff costs +€10,831
up €10,831 (+54.2%), from €19,996 to €30,827
- Other operating charges +€757
up €757 (+57.7%), from €1,313 to €2,069
- Depreciation +€607
up €607 (+5.2%), from €11,702 to €12,310
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 | €36,932 | €19,981 | -€16,951 | -45.9% |
| Fixed assets | 21/28 | €25,657 | €13,347 | -€12,310 | -48.0% |
| Tangible fixed assets | 22/27 | €25,657 | €13,347 | -€12,310 | -48.0% |
| Furniture and vehicles | 24 | €25,657 | €13,347 | -€12,310 | -48.0% |
| Current assets | 29/58 | €11,275 | €6,634 | -€4,641 | -41.2% |
| Amounts receivable within one year | 40/41 | €6,681 | €2,202 | -€4,479 | -67.0% |
| Trade receivables | 40 | €6,320 | €1,883 | -€4,437 | -70.2% |
| Other amounts receivable | 41 | €362 | €319 | -€42 | -11.7% |
| Cash at bank and in hand | 54/58 | €3,786 | €3,894 | +€108 | +2.9% |
| Deferred charges and accrued income | 490/1 | €808 | €538 | -€270 | -33.5% |
| Total equity and liabilities | 10/49 | €36,932 | €19,981 | -€16,951 | -45.9% |
| Equity | 10/15 | €15,582 | €14,650 | -€932 | -6.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | - | -€25,000 | |
| Issued capital | 100 | €25,000 | - | -€25,000 | |
| Profit (loss) carried forward | 14 | -€9,418 | -€10,350 | -€932 | -9.9% |
| Amounts payable | 17/49 | €21,350 | €5,331 | -€16,019 | -75.0% |
| Amounts payable within one year | 42/48 | €21,350 | €5,331 | -€16,019 | -75.0% |
| Trade debts | 44 | €2,201 | €2,918 | +€717 | +32.6% |
| Suppliers | 440/4 | €2,201 | €2,918 | +€717 | +32.6% |
| Taxes, remuneration and social security | 45 | €4,777 | €2,398 | -€2,379 | -49.8% |
| Taxes | 450/3 | - | €71 | +€71 | |
| Remuneration and social security | 454/9 | €4,777 | €2,327 | -€2,450 | -51.3% |
| Other amounts payable | 47/48 | €14,372 | €15 | -€14,357 | -99.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,694 | - | -€58,694 | |
| Remuneration, social security and pensions | 62 | €19,996 | €30,827 | +€10,831 | +54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,702 | €12,310 | +€607 | +5.2% |
| Other operating charges | 640/8 | €1,313 | €2,069 | +€757 | +57.7% |
| Non-recurring operating charges | 66A | - | €1,680 | +€1,680 | |
| Gross operating margin | 9900 | €31,781 | €46,242 | +€14,461 | +45.5% |
| Operating profit (loss) | 9901 | -€1,229 | -€644 | +€586 | +47.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €615 | €289 | -€326 | -53.1% |
| Recurring financial charges | 65 | €368 | €289 | -€79 | -21.5% |
| Non-recurring financial charges | 66B | €247 | - | -€247 | |
| Profit (loss) for the period before taxes | 9903 | -€1,845 | -€932 | +€913 | +49.5% |
| Profit (loss) for the period | 9904 | -€1,845 | -€932 | +€913 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,845 | -€932 | +€913 | +49.5% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.