DZS Consulting: 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 Consulting
Largest movements
- Cash +€25,877
up €25,877 (+71.1%), from €36,407 to €62,284
mainly Other debts (+€25,019) and Net result for the year (+€23,008)
- Other debts +€25,019
up €25,019 (+821%), from €3,048 to €28,067
- Profit (loss) carried forward -€1,992
down €1,992 (-3.4%), from €58,929 to €56,937
- Tax, wage and social debts +€1,190
up €1,190 (+11.0%), from €10,823 to €12,013
- Gross operating margin +€4,162
up €4,162 (+14.1%), from €29,514 to €33,676
- Taxes +€1,190
up €1,190 (+18.6%), from €6,398 to €7,588
- Financial charges -€579
down €579 (-21.8%), from €2,659 to €2,081
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 | €75,337 | €100,305 | +€24,968 | +33.1% |
| Fixed assets | 21/28 | €23,045 | €22,253 | -€792 | -3.4% |
| Tangible fixed assets | 22/27 | €2,895 | €2,103 | -€792 | -27.4% |
| Furniture and vehicles | 24 | €2,895 | €2,103 | -€792 | -27.4% |
| Financial fixed assets | 28 | €20,150 | €20,150 | = | 0.0% |
| Current assets | 29/58 | €52,292 | €78,052 | +€25,760 | +49.3% |
| Amounts receivable within one year | 40/41 | €14,586 | €14,708 | +€122 | +0.8% |
| Trade receivables | 40 | €13,650 | €13,490 | -€160 | -1.2% |
| Other amounts receivable | 41 | €936 | €1,218 | +€282 | +30.2% |
| Cash at bank and in hand | 54/58 | €36,407 | €62,284 | +€25,877 | +71.1% |
| Deferred charges and accrued income | 490/1 | €1,299 | €1,060 | -€239 | -18.4% |
| Total equity and liabilities | 10/49 | €75,337 | €100,305 | +€24,968 | +33.1% |
| Equity | 10/15 | €59,929 | €57,937 | -€1,992 | -3.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,929 | €56,937 | -€1,992 | -3.4% |
| Amounts payable | 17/49 | €15,408 | €42,368 | +€26,959 | +175% |
| Amounts payable within one year | 42/48 | €15,408 | €42,368 | +€26,959 | +175% |
| Financial debts | 43 | €24 | €272 | +€248 | +1,031% |
| Credit institutions | 430/8 | €24 | €272 | +€248 | +1,031% |
| Trade debts | 44 | €1,514 | €2,017 | +€503 | +33.2% |
| Suppliers | 440/4 | €1,514 | €2,017 | +€503 | +33.2% |
| Taxes, remuneration and social security | 45 | €10,823 | €12,013 | +€1,190 | +11.0% |
| Taxes | 450/3 | €10,823 | €12,013 | +€1,190 | +11.0% |
| Other amounts payable | 47/48 | €3,048 | €28,067 | +€25,019 | +821% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €792 | €792 | -€0 | 0.0% |
| Other operating charges | 640/8 | €589 | €495 | -€94 | -15.9% |
| Gross operating margin | 9900 | €29,514 | €33,676 | +€4,162 | +14.1% |
| Operating profit (loss) | 9901 | €28,133 | €32,389 | +€4,256 | +15.1% |
| Financial income | 75/76B | €288 | €288 | = | 0.0% |
| Recurring financial income | 75 | €288 | €288 | = | 0.0% |
| Financial charges | 65/66B | €2,659 | €2,081 | -€579 | -21.8% |
| Recurring financial charges | 65 | €2,659 | €2,081 | -€579 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €25,761 | €30,596 | +€4,835 | +18.8% |
| Income taxes | 67/77 | €6,398 | €7,588 | +€1,190 | +18.6% |
| Profit (loss) for the period | 9904 | €19,364 | €23,008 | +€3,644 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,364 | €23,008 | +€3,644 | +18.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.