DZS Advies: 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.
DZS Advies
Largest movements
- Receivables within one year -€8,904
down €8,904 (-10.5%), from €84,831 to €75,927
- Tangible fixed assets -€3,166
down €3,166 (-48.4%), from €6,542 to €3,376
of which Plant, machinery and equipment: -€1,687
- Cash +€923
new in 2023: €923
mainly Receivables within one year (+€8,904) and Net result for the year (+€3,459)
- Tax, wage and social debts -€8,837
no longer reported in 2023 (was €8,837)
- Trade debts -€5,769
no longer reported in 2023 (was €5,769)
- Profit (loss) carried forward +€3,459
up €3,459 (+4.0%), from -€87,190 to -€83,731
- Gross operating margin -€98,215
down €98,215 (-92.5%), from €106,200 to €7,985
- Taxes -€1,710
no longer reported in 2023 (was €1,710)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,373 | €80,226 | -€11,147 | -12.2% |
| Fixed assets | 21/28 | €6,542 | €3,376 | -€3,166 | -48.4% |
| Tangible fixed assets | 22/27 | €6,542 | €3,376 | -€3,166 | -48.4% |
| Plant, machinery and equipment | 23 | €5,063 | €3,376 | -€1,687 | -33.3% |
| Furniture and vehicles | 24 | €1,479 | - | -€1,479 | |
| Current assets | 29/58 | €84,831 | €76,850 | -€7,981 | -9.4% |
| Amounts receivable within one year | 40/41 | €84,831 | €75,927 | -€8,904 | -10.5% |
| Other amounts receivable | 41 | €84,831 | €75,927 | -€8,904 | -10.5% |
| Cash at bank and in hand | 54/58 | - | €923 | +€923 | |
| Total equity and liabilities | 10/49 | €91,373 | €80,226 | -€11,147 | -12.2% |
| Equity | 10/15 | €76,767 | €80,226 | +€3,459 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €145,357 | €145,357 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,826 | €5,826 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,826 | €5,826 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,239 | €1,239 | = | 0.0% |
| Distributable reserves | 133 | €138,292 | €138,292 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,190 | -€83,731 | +€3,459 | +4.0% |
| Amounts payable | 17/49 | €14,606 | - | -€14,606 | |
| Amounts payable within one year | 42/48 | €14,606 | - | -€14,606 | |
| Trade debts | 44 | €5,769 | - | -€5,769 | |
| Suppliers | 440/4 | €5,769 | - | -€5,769 | |
| Taxes, remuneration and social security | 45 | €8,837 | - | -€8,837 | |
| Taxes | 450/3 | €8,837 | - | -€8,837 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,166 | €3,166 | = | 0.0% |
| Other operating charges | 640/8 | €954 | €1,300 | +€346 | +36.3% |
| Non-recurring operating charges | 66A | €60 | €60 | = | 0.0% |
| Gross operating margin | 9900 | €106,200 | €7,985 | -€98,215 | -92.5% |
| Operating profit (loss) | 9901 | €102,020 | €3,459 | -€98,561 | -96.6% |
| Profit (loss) for the period before taxes | 9903 | €102,020 | €3,459 | -€98,561 | -96.6% |
| Income taxes | 67/77 | €1,710 | - | -€1,710 | |
| Profit (loss) for the period | 9904 | €100,310 | €3,459 | -€96,851 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €100,310 | €3,459 | -€96,851 | -96.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.