CD Dislins: 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.
CD Dislins
Largest movements
- Receivables within one year +€21,751
up €21,751 (+126%), from €17,277 to €39,028
- Cash +€20,406
up €20,406 (+145%), from €14,111 to €34,517
mainly Net result for the year (+€40,747) and Other debts (+€3,356)
- Deferred charges and accrued income +€1,161
new in 2025: €1,161
- Tangible fixed assets +€1,038
new in 2025: €1,038
- Reserves +€40,747
up €40,747 (+196%), from €20,829 to €61,576
- Other debts +€3,356
up €3,356 (+187%), from €1,796 to €5,152
- Trade debts -€2,915
down €2,915 (-99.5%), from €2,930 to €15
- Tax, wage and social debts +€2,142
up €2,142 (+75.6%), from €2,833 to €4,975
- Accrued charges and deferred income +€1,027
new in 2025: €1,027
- Gross operating margin +€23,781
up €23,781 (+83.3%), from €28,554 to €52,335
- Taxes +€5,708
up €5,708 (+109%), from €5,233 to €10,942
- Depreciation -€2,470
down €2,470 (-99.6%), from €2,480 to €11
- Other operating charges +€587
new in 2025: €587
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 | €31,388 | €75,745 | +€44,357 | +141% |
| Fixed assets | 21/28 | - | €1,038 | +€1,038 | |
| Tangible fixed assets | 22/27 | - | €1,038 | +€1,038 | |
| Furniture and vehicles | 24 | - | €1,038 | +€1,038 | |
| Current assets | 29/58 | €31,388 | €74,706 | +€43,318 | +138% |
| Amounts receivable within one year | 40/41 | €17,277 | €39,028 | +€21,751 | +126% |
| Trade receivables | 40 | €17,277 | €39,028 | +€21,751 | +126% |
| Cash at bank and in hand | 54/58 | €14,111 | €34,517 | +€20,406 | +145% |
| Deferred charges and accrued income | 490/1 | - | €1,161 | +€1,161 | |
| Total equity and liabilities | 10/49 | €31,388 | €75,745 | +€44,357 | +141% |
| Equity | 10/15 | €23,829 | €64,576 | +€40,747 | +171% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,829 | €61,576 | +€40,747 | +196% |
| Distributable reserves | 133 | €20,829 | €61,576 | +€40,747 | +196% |
| Amounts payable | 17/49 | €7,559 | €11,169 | +€3,609 | +47.7% |
| Amounts payable within one year | 42/48 | €7,559 | €10,142 | +€2,583 | +34.2% |
| Trade debts | 44 | €2,930 | €15 | -€2,915 | -99.5% |
| Suppliers | 440/4 | €2,930 | €15 | -€2,915 | -99.5% |
| Taxes, remuneration and social security | 45 | €2,833 | €4,975 | +€2,142 | +75.6% |
| Taxes | 450/3 | €2,833 | €4,975 | +€2,142 | +75.6% |
| Other amounts payable | 47/48 | €1,796 | €5,152 | +€3,356 | +187% |
| Accrued charges and deferred income | 492/3 | - | €1,027 | +€1,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,480 | €11 | -€2,470 | -99.6% |
| Other operating charges | 640/8 | - | €587 | +€587 | |
| Gross operating margin | 9900 | €28,554 | €52,335 | +€23,781 | +83.3% |
| Operating profit (loss) | 9901 | €26,074 | €51,737 | +€25,663 | +98.4% |
| Financial charges | 65/66B | €12 | €48 | +€36 | +300% |
| Recurring financial charges | 65 | €12 | €48 | +€36 | +300% |
| Profit (loss) for the period before taxes | 9903 | €26,062 | €51,689 | +€25,627 | +98.3% |
| Income taxes | 67/77 | €5,233 | €10,942 | +€5,708 | +109% |
| Profit (loss) for the period | 9904 | €20,829 | €40,747 | +€19,919 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,829 | €40,747 | +€19,919 | +95.6% |
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 16 October 2026 via checked.be.