ZZ DEURNE: 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.
ZZ DEURNE
Largest movements
- Tangible fixed assets -€54,506
down €54,506 (-9.2%), from €591,875 to €537,369
of which Land and buildings: -€52,978
- Receivables within one year -€42,598
down €42,598 (-54.2%), from €78,603 to €36,006
of which Trade receivables: -€36,311
- Cash -€16,976
down €16,976 (-87.1%), from €19,480 to €2,504
mainly Trade debts (-€69,451) and Tax, wage and social debts (-€63,212)
- Deferred charges and accrued income -€11,500
no longer reported in 2025 (was €11,500)
- Trade debts -€69,451
down €69,451 (-99.9%), from €69,542 to €91
- Tax, wage and social debts -€63,212
down €63,212 (-95.3%), from €66,300 to €3,088
of which Taxes: -€58,941
- Other debts +€33,073
up €33,073 (+515%), from €6,424 to €39,498
- Debts after one year -€23,950
down €23,950 (-9.3%), from €258,255 to €234,305
- Provisions -€8,899
down €8,899 (-43.1%), from €20,653 to €11,754
of which Provisions for liabilities and charges: -€7,995
- Turnover -€147,000
no longer reported in 2025 (was €147,000)
- Gross operating margin -€40,352
down €40,352 (-37.3%), from €108,262 to €67,911
- Purchases and services -€38,753
no longer reported in 2025 (was €38,753)
- Taxes -€34,640
down €34,640, from €3,181 to -€31,458
- Write-downs +€25,000
new in 2025: €25,000
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 | €826,708 | €701,129 | -€125,580 | -15.2% |
| Fixed assets | 21/28 | €592,125 | €537,619 | -€54,506 | -9.2% |
| Tangible fixed assets | 22/27 | €591,875 | €537,369 | -€54,506 | -9.2% |
| Land and buildings | 22 | €588,158 | €535,180 | -€52,978 | -9.0% |
| Plant, machinery and equipment | 23 | €1,275 | €707 | -€568 | -44.6% |
| Furniture and vehicles | 24 | €2,442 | €1,482 | -€960 | -39.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €234,584 | €163,510 | -€71,074 | -30.3% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €78,603 | €36,006 | -€42,598 | -54.2% |
| Trade receivables | 40 | €36,311 | - | -€36,311 | |
| Other amounts receivable | 41 | €42,293 | €36,006 | -€6,287 | -14.9% |
| Cash at bank and in hand | 54/58 | €19,480 | €2,504 | -€16,976 | -87.1% |
| Deferred charges and accrued income | 490/1 | €11,500 | - | -€11,500 | |
| Total equity and liabilities | 10/49 | €826,708 | €701,129 | -€125,580 | -15.2% |
| Equity | 10/15 | €382,307 | €388,443 | +€6,136 | +1.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €220,544 | €217,831 | -€2,712 | -1.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,724 | €46,012 | -€2,712 | -5.6% |
| Distributable reserves | 133 | €169,959 | €169,959 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,263 | €158,112 | +€8,849 | +5.9% |
| Provisions and deferred taxes | 16 | €20,653 | €11,754 | -€8,899 | -43.1% |
| Provisions for liabilities and charges | 160/5 | €7,995 | - | -€7,995 | |
| Environmental obligations | 163 | €7,995 | - | -€7,995 | |
| Deferred taxes | 168 | €12,658 | €11,754 | -€904 | -7.1% |
| Amounts payable | 17/49 | €423,748 | €300,931 | -€122,817 | -29.0% |
| Amounts payable after more than one year | 17 | €258,255 | €234,305 | -€23,950 | -9.3% |
| Financial debts | 170/4 | €258,255 | €234,305 | -€23,950 | -9.3% |
| Amounts payable within one year | 42/48 | €165,493 | €66,626 | -€98,867 | -59.7% |
| Current portion of amounts payable after more than one year | 42 | €23,228 | €23,950 | +€722 | +3.1% |
| Trade debts | 44 | €69,542 | €91 | -€69,451 | -99.9% |
| Suppliers | 440/4 | €69,542 | €91 | -€69,451 | -99.9% |
| Taxes, remuneration and social security | 45 | €66,300 | €3,088 | -€63,212 | -95.3% |
| Taxes | 450/3 | €62,028 | €3,088 | -€58,941 | -95.0% |
| Remuneration and social security | 454/9 | €4,271 | - | -€4,271 | |
| Other amounts payable | 47/48 | €6,424 | €39,498 | +€33,073 | +515% |
| Turnover | 70 | €147,000 | - | -€147,000 | |
| Non-recurring operating income | 76A | - | €7,995 | +€7,995 | |
| Goods, raw materials, services and sundry goods | 60/61 | €38,753 | - | -€38,753 | |
| Remuneration, social security and pensions | 62 | €24,680 | - | -€24,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,663 | €54,506 | +€843 | +1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €25,000 | +€25,000 | |
| Other operating charges | 640/8 | €6,418 | €7,874 | +€1,456 | +22.7% |
| Gross operating margin | 9900 | €108,262 | €67,911 | -€40,352 | -37.3% |
| Operating profit (loss) | 9901 | €23,501 | -€19,470 | -€42,971 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €18,902 | €6,757 | -€12,145 | -64.3% |
| Recurring financial charges | 65 | €18,902 | €6,757 | -€12,145 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €4,599 | -€26,226 | -€30,825 | |
| Transfer from deferred taxes | 780 | €904 | €904 | = | 0.0% |
| Income taxes | 67/77 | €3,181 | -€31,458 | -€34,640 | |
| Profit (loss) for the period | 9904 | €2,322 | €6,136 | +€3,815 | +164% |
| Transfer from tax-exempt reserves | 789 | €2,712 | €2,712 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,034 | €8,849 | +€3,815 | +75.8% |
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.