e-DIZ: what changed
Two fiscal 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.
e-DIZ
Largest movements
- Cash -€23,881
down €23,881 (-22.2%), from €107,777 to €83,896
mainly Contributions, distributions and other (-€31,098) and Tax, wage and social debts (-€6,573)
- Tangible fixed assets -€3,687
down €3,687 (-50.4%), from €7,315 to €3,628
- Receivables within one year +€2,414
up €2,414 (+13.0%), from €18,637 to €21,051
of which Other amounts receivable: +€12,571
- Profit (loss) carried forward -€35,678
down €35,678 (-31.7%), from €112,414 to €76,736
- Other debts +€25,500
new in 2025: €25,500
- Tax, wage and social debts -€6,573
down €6,573 (-45.0%), from €14,616 to €8,043
- Trade debts -€5,652
down €5,652 (-96.9%), from €5,833 to €181
- Current portion of long-term debt -€3,291
no longer reported in 2025 (was €3,291)
- Gross operating margin -€62,876
down €62,876, from €62,476 to -€400
- Taxes -€15,395
down €15,395 (-99.1%), from €15,527 to €132
- Depreciation -€4,802
down €4,802 (-56.6%), from €8,489 to €3,687
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.
Cash bridge derived
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 | €136,254 | €111,354 | -€24,900 | -18.3% |
| Fixed assets | 21/28 | €7,315 | €3,628 | -€3,687 | -50.4% |
| Tangible fixed assets | 22/27 | €7,315 | €3,628 | -€3,687 | -50.4% |
| Furniture and vehicles | 24 | €7,315 | €3,628 | -€3,687 | -50.4% |
| Current assets | 29/58 | €128,939 | €107,726 | -€21,213 | -16.5% |
| Amounts receivable within one year | 40/41 | €18,637 | €21,051 | +€2,414 | +13.0% |
| Trade receivables | 40 | €12,950 | €2,793 | -€10,157 | -78.4% |
| Other amounts receivable | 41 | €5,687 | €18,258 | +€12,571 | +221.1% |
| Cash at bank and in hand | 54/58 | €107,777 | €83,896 | -€23,881 | -22.2% |
| Deferred charges and accrued income | 490/1 | €2,526 | €2,780 | +€254 | +10.1% |
| Total equity and liabilities | 10/49 | €136,254 | €111,354 | -€24,900 | -18.3% |
| Equity | 10/15 | €112,514 | €76,836 | -€35,678 | -31.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,414 | €76,736 | -€35,678 | -31.7% |
| Amounts payable | 17/49 | €23,741 | €34,519 | +€10,778 | +45.4% |
| Amounts payable within one year | 42/48 | €23,741 | €33,724 | +€9,984 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €3,291 | - | -€3,291 | |
| Trade debts | 44 | €5,833 | €181 | -€5,652 | -96.9% |
| Suppliers | 440/4 | €5,833 | €181 | -€5,652 | -96.9% |
| Taxes, remuneration and social security | 45 | €14,616 | €8,043 | -€6,573 | -45.0% |
| Taxes | 450/3 | €14,616 | €8,043 | -€6,573 | -45.0% |
| Other amounts payable | 47/48 | - | €25,500 | +€25,500 | |
| Accrued charges and deferred income | 492/3 | - | €794 | +€794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,489 | €3,687 | -€4,802 | -56.6% |
| Other operating charges | 640/8 | €236 | €544 | +€308 | +130.7% |
| Gross operating margin | 9900 | €62,476 | -€400 | -€62,876 | |
| Operating profit (loss) | 9901 | €53,751 | -€4,630 | -€58,382 | |
| Financial income | 75/76B | €313 | €355 | +€42 | +13.5% |
| Recurring financial income | 75 | €313 | €355 | +€42 | +13.5% |
| Financial charges | 65/66B | €623 | €174 | -€449 | -72.1% |
| Recurring financial charges | 65 | €623 | €174 | -€449 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | €53,442 | -€4,449 | -€57,890 | |
| Income taxes | 67/77 | €15,527 | €132 | -€15,395 | -99.1% |
| Profit (loss) for the period | 9904 | €37,914 | -€4,581 | -€42,495 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,914 | -€4,581 | -€42,495 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.