DZP: 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.
DZP
Largest movements
- Tangible fixed assets +€54,811
up €54,811 (+52.2%), from €104,970 to €159,781
of which Furniture and vehicles: +€62,655
- Receivables within one year -€29,408
down €29,408 (-14.7%), from €200,260 to €170,852
of which Other amounts receivable: -€46,926
- Other debts -€44,077
down €44,077 (-13.8%), from €319,077 to €275,000
- Trade debts +€41,106
up €41,106 (+88.1%), from €46,667 to €87,773
- Debts after one year +€23,709
up €23,709 (+41.8%), from €56,719 to €80,428
- Current portion of long-term debt +€14,476
up €14,476 (+51.8%), from €27,973 to €42,449
- Gross operating margin -€12,935
down €12,935 (-15.3%), from €84,781 to €71,846
- Depreciation +€12,601
up €12,601 (+29.1%), from €43,365 to €55,966
- Other operating charges -€11,995
down €11,995 (-75.6%), from €15,868 to €3,872
- Financial charges +€8,863
up €8,863 (+258%), from €3,441 to €12,305
- Taxes -€4,776
down €4,776 (-70.0%), from €6,819 to €2,043
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 | €552,622 | €588,655 | +€36,033 | +6.5% |
| Fixed assets | 21/28 | €108,970 | €163,781 | +€54,811 | +50.3% |
| Tangible fixed assets | 22/27 | €104,970 | €159,781 | +€54,811 | +52.2% |
| Land and buildings | 22 | €17,944 | €11,171 | -€6,773 | -37.7% |
| Plant, machinery and equipment | 23 | €2,905 | €1,834 | -€1,071 | -36.9% |
| Furniture and vehicles | 24 | €84,121 | €146,776 | +€62,655 | +74.5% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €443,652 | €424,874 | -€18,778 | -4.2% |
| Stocks and contracts in progress | 3 | €230,738 | €235,736 | +€4,998 | +2.2% |
| Stocks | 30/36 | €230,738 | €235,736 | +€4,998 | +2.2% |
| Amounts receivable within one year | 40/41 | €200,260 | €170,852 | -€29,408 | -14.7% |
| Trade receivables | 40 | €117,347 | €134,865 | +€17,518 | +14.9% |
| Other amounts receivable | 41 | €82,913 | €35,987 | -€46,926 | -56.6% |
| Cash at bank and in hand | 54/58 | €10,151 | €12,874 | +€2,723 | +26.8% |
| Deferred charges and accrued income | 490/1 | €2,502 | €5,411 | +€2,909 | +116% |
| Total equity and liabilities | 10/49 | €552,622 | €588,655 | +€36,033 | +6.5% |
| Equity | 10/15 | €91,669 | €89,839 | -€1,830 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €85,469 | €85,469 | = | 0.0% |
| 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 | €83,609 | €83,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,830 | -€1,830 | |
| Amounts payable | 17/49 | €460,953 | €498,816 | +€37,864 | +8.2% |
| Amounts payable after more than one year | 17 | €56,719 | €80,428 | +€23,709 | +41.8% |
| Financial debts | 170/4 | €56,719 | €80,428 | +€23,709 | +41.8% |
| Amounts payable within one year | 42/48 | €404,233 | €418,388 | +€14,155 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €27,973 | €42,449 | +€14,476 | +51.8% |
| Trade debts | 44 | €46,667 | €87,773 | +€41,106 | +88.1% |
| Suppliers | 440/4 | €46,667 | €87,773 | +€41,106 | +88.1% |
| Taxes, remuneration and social security | 45 | €10,516 | €13,166 | +€2,650 | +25.2% |
| Taxes | 450/3 | €10,516 | €13,166 | +€2,650 | +25.2% |
| Other amounts payable | 47/48 | €319,077 | €275,000 | -€44,077 | -13.8% |
| Non-recurring operating income | 76A | €12,500 | - | -€12,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,365 | €55,966 | +€12,601 | +29.1% |
| Other operating charges | 640/8 | €15,868 | €3,872 | -€11,995 | -75.6% |
| Gross operating margin | 9900 | €84,781 | €71,846 | -€12,935 | -15.3% |
| Operating profit (loss) | 9901 | €25,549 | €12,008 | -€13,541 | -53.0% |
| Financial income | 75/76B | €219 | €510 | +€291 | +133% |
| Recurring financial income | 75 | €219 | €510 | +€291 | +133% |
| Financial charges | 65/66B | €3,441 | €12,305 | +€8,863 | +258% |
| Recurring financial charges | 65 | €3,441 | €12,305 | +€8,863 | +258% |
| Profit (loss) for the period before taxes | 9903 | €22,326 | €213 | -€22,113 | -99.0% |
| Income taxes | 67/77 | €6,819 | €2,043 | -€4,776 | -70.0% |
| Profit (loss) for the period | 9904 | €15,507 | -€1,830 | -€17,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,507 | -€1,830 | -€17,337 |
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 18 October 2026 via checked.be.