DZC Service: 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.
DZC Service
Largest movements
- Cash +€61,142
up €61,142 (+132%), from €46,346 to €107,488
mainly Current portion of long-term debt (+€50,077) and Net result for the year (+€35,620)
- Tangible fixed assets -€16,406
down €16,406 (-10.5%), from €156,246 to €139,840
of which Furniture and vehicles: -€10,066
- Receivables within one year +€10,201
up €10,201 (+280%), from €3,644 to €13,845
of which Other amounts receivable: +€6,863
- Stocks and contracts -€4,615
down €4,615 (-2.4%), from €196,323 to €191,708
- Current portion of long-term debt +€50,077
up €50,077 (+985%), from €5,085 to €55,161
- Trade debts +€29,553
up €29,553 (+457%), from €6,471 to €36,024
- Reserves -€21,357
down €21,357 (-7.0%), from €305,904 to €284,547
- Accrued charges and deferred income -€5,928
down €5,928 (-88.1%), from €6,732 to €804
- Debts after one year -€5,161
down €5,161 (-25.5%), from €20,212 to €15,050
- Gross operating margin -€5,514
down €5,514 (-6.7%), from €82,057 to €76,543
- Financial charges -€2,511
down €2,511 (-50.4%), from €4,987 to €2,476
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 | €406,707 | €456,973 | +€50,266 | +12.4% |
| Fixed assets | 21/28 | €156,246 | €139,840 | -€16,406 | -10.5% |
| Tangible fixed assets | 22/27 | €156,246 | €139,840 | -€16,406 | -10.5% |
| Land and buildings | 22 | €115,439 | €111,129 | -€4,310 | -3.7% |
| Plant, machinery and equipment | 23 | €11,489 | €9,458 | -€2,031 | -17.7% |
| Furniture and vehicles | 24 | €29,318 | €19,252 | -€10,066 | -34.3% |
| Current assets | 29/58 | €250,461 | €317,134 | +€66,673 | +26.6% |
| Stocks and contracts in progress | 3 | €196,323 | €191,708 | -€4,615 | -2.4% |
| Stocks | 30/36 | €196,323 | €191,708 | -€4,615 | -2.4% |
| Amounts receivable within one year | 40/41 | €3,644 | €13,845 | +€10,201 | +280% |
| Trade receivables | 40 | €390 | €3,728 | +€3,338 | +856% |
| Other amounts receivable | 41 | €3,254 | €10,117 | +€6,863 | +211% |
| Cash at bank and in hand | 54/58 | €46,346 | €107,488 | +€61,142 | +132% |
| Deferred charges and accrued income | 490/1 | €4,148 | €4,092 | -€55 | -1.3% |
| Total equity and liabilities | 10/49 | €406,707 | €456,973 | +€50,266 | +12.4% |
| Equity | 10/15 | €332,850 | €311,494 | -€21,357 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €305,904 | €284,547 | -€21,357 | -7.0% |
| Distributable reserves | 133 | €305,904 | €284,547 | -€21,357 | -7.0% |
| Profit (loss) carried forward | 14 | €8,346 | €8,346 | = | 0.0% |
| Amounts payable | 17/49 | €73,857 | €145,480 | +€71,623 | +97.0% |
| Amounts payable after more than one year | 17 | €20,212 | €15,050 | -€5,161 | -25.5% |
| Financial debts | 170/4 | €20,212 | €15,050 | -€5,161 | -25.5% |
| Amounts payable within one year | 42/48 | €46,913 | €129,626 | +€82,713 | +176% |
| Current portion of amounts payable after more than one year | 42 | €5,085 | €55,161 | +€50,077 | +985% |
| Trade debts | 44 | €6,471 | €36,024 | +€29,553 | +457% |
| Suppliers | 440/4 | €6,471 | €36,024 | +€29,553 | +457% |
| Taxes, remuneration and social security | 45 | €7,328 | €10,214 | +€2,887 | +39.4% |
| Taxes | 450/3 | €7,328 | €10,214 | +€2,887 | +39.4% |
| Other amounts payable | 47/48 | €28,029 | €28,226 | +€197 | +0.7% |
| Accrued charges and deferred income | 492/3 | €6,732 | €804 | -€5,928 | -88.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,692 | €21,064 | +€373 | +1.8% |
| Other operating charges | 640/8 | €2,614 | €2,341 | -€273 | -10.4% |
| Gross operating margin | 9900 | €82,057 | €76,543 | -€5,514 | -6.7% |
| Operating profit (loss) | 9901 | €58,751 | €53,138 | -€5,614 | -9.6% |
| Financial income | 75/76B | €50 | €232 | +€182 | +368% |
| Recurring financial income | 75 | €50 | €232 | +€182 | +368% |
| Financial charges | 65/66B | €4,987 | €2,476 | -€2,511 | -50.4% |
| Recurring financial charges | 65 | €4,987 | €2,476 | -€2,511 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €53,814 | €50,894 | -€2,920 | -5.4% |
| Income taxes | 67/77 | €15,929 | €15,274 | -€656 | -4.1% |
| Profit (loss) for the period | 9904 | €37,885 | €35,620 | -€2,265 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,885 | €35,620 | -€2,265 | -6.0% |
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 30 October 2026 via checked.be.