B.G. DIS: 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.
B.G. DIS
Largest movements
- Receivables within one year +€99,379
up €99,379 (+346%), from €28,710 to €128,089
of which Other amounts receivable: +€96,719
- Cash -€40,962
down €40,962 (-23.2%), from €176,546 to €135,584
mainly Receivables within one year (-€99,379) and Other debts (-€4,887)
- Tangible fixed assets -€16,515
down €16,515 (-65.9%), from €25,058 to €8,543
of which Other tangible fixed assets: -€12,762
- Profit (loss) carried forward +€32,868
up €32,868 (+51.0%), from €64,430 to €97,298
- Trade debts +€16,911
up €16,911 (+16.3%), from €103,762 to €120,673
- Other debts -€4,887
down €4,887 (-3.9%), from €125,868 to €120,980
- Tax, wage and social debts -€4,523
down €4,523 (-11.0%), from €40,965 to €36,442
of which Remuneration and social security: -€2,405
- Gross operating margin -€93,272
down €93,272 (-29.2%), from €318,954 to €225,682
- Staff costs -€39,377
down €39,377 (-20.9%), from €188,808 to €149,431
- Taxes -€13,291
down €13,291 (-51.8%), from €25,664 to €12,374
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 | €355,485 | €396,853 | +€41,368 | +11.6% |
| Fixed assets | 21/28 | €25,558 | €9,043 | -€16,515 | -64.6% |
| Tangible fixed assets | 22/27 | €25,058 | €8,543 | -€16,515 | -65.9% |
| Plant, machinery and equipment | 23 | €7,784 | €4,131 | -€3,653 | -46.9% |
| Furniture and vehicles | 24 | €165 | €66 | -€99 | -59.8% |
| Other tangible fixed assets | 26 | €17,108 | €4,345 | -€12,762 | -74.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €329,927 | €387,810 | +€57,883 | +17.5% |
| Stocks and contracts in progress | 3 | €120,991 | €118,509 | -€2,482 | -2.1% |
| Stocks | 30/36 | €120,991 | €118,509 | -€2,482 | -2.1% |
| Amounts receivable within one year | 40/41 | €28,710 | €128,089 | +€99,379 | +346% |
| Trade receivables | 40 | - | €2,660 | +€2,660 | |
| Other amounts receivable | 41 | €28,710 | €125,429 | +€96,719 | +337% |
| Cash at bank and in hand | 54/58 | €176,546 | €135,584 | -€40,962 | -23.2% |
| Deferred charges and accrued income | 490/1 | €3,680 | €5,629 | +€1,948 | +52.9% |
| Total equity and liabilities | 10/49 | €355,485 | €396,853 | +€41,368 | +11.6% |
| Equity | 10/15 | €84,890 | €117,758 | +€32,868 | +38.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €64,430 | €97,298 | +€32,868 | +51.0% |
| Amounts payable | 17/49 | €270,595 | €279,095 | +€8,500 | +3.1% |
| Amounts payable within one year | 42/48 | €270,595 | €278,095 | +€7,501 | +2.8% |
| Trade debts | 44 | €103,762 | €120,673 | +€16,911 | +16.3% |
| Suppliers | 440/4 | €103,762 | €120,673 | +€16,911 | +16.3% |
| Taxes, remuneration and social security | 45 | €40,965 | €36,442 | -€4,523 | -11.0% |
| Taxes | 450/3 | €18,532 | €16,415 | -€2,117 | -11.4% |
| Remuneration and social security | 454/9 | €22,433 | €20,027 | -€2,405 | -10.7% |
| Other amounts payable | 47/48 | €125,868 | €120,980 | -€4,887 | -3.9% |
| Accrued charges and deferred income | 492/3 | - | €999 | +€999 | |
| Remuneration, social security and pensions | 62 | €188,808 | €149,431 | -€39,377 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,154 | €18,561 | -€593 | -3.1% |
| Other operating charges | 640/8 | €8,759 | €9,706 | +€947 | +10.8% |
| Gross operating margin | 9900 | €318,954 | €225,682 | -€93,272 | -29.2% |
| Operating profit (loss) | 9901 | €102,233 | €47,985 | -€54,248 | -53.1% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €3,070 | €2,755 | -€314 | -10.2% |
| Recurring financial charges | 65 | €3,070 | €2,755 | -€314 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €99,163 | €45,242 | -€53,921 | -54.4% |
| Income taxes | 67/77 | €25,664 | €12,374 | -€13,291 | -51.8% |
| Profit (loss) for the period | 9904 | €73,499 | €32,868 | -€40,631 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,499 | €32,868 | -€40,631 | -55.3% |
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 13 October 2026 via checked.be.