D.I.S. CONSULT: 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.
D.I.S. CONSULT
Largest movements
- Intangible fixed assets -€25,000
down €25,000 (-17.8%), from €140,232 to €115,232
- Cash +€3,961
up €3,961 (+1,927%), from €206 to €4,167
mainly Depreciation (+€25,277) and Other debts (+€10,206)
- Receivables within one year +€3,476
up €3,476 (+16.9%), from €20,591 to €24,067
- Debts after one year -€37,167
down €37,167 (-59.6%), from €62,351 to €25,184
- Other debts +€10,206
up €10,206 (+33.9%), from €30,071 to €40,277
- Profit (loss) carried forward +€9,337
up €9,337 (+160%), from €5,826 to €15,163
- Current portion of long-term debt +€6,392
up €6,392 (+17.5%), from €36,450 to €42,842
- Trade debts -€3,835
no longer reported in 2025 (was €3,835)
- Staff costs -€9,656
down €9,656 (-70.9%), from €13,614 to €3,958
- Other operating charges -€3,504
down €3,504 (-81.4%), from €4,303 to €799
- Taxes +€2,810
up €2,810, from -€110 to €2,700
- Financial charges +€2,301
up €2,301 (+76.6%), from €3,003 to €5,304
- Gross operating margin +€2,272
up €2,272 (+5.0%), from €45,102 to €47,374
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 | €166,216 | €148,042 | -€18,174 | -10.9% |
| Fixed assets | 21/28 | €145,033 | €119,756 | -€25,277 | -17.4% |
| Intangible fixed assets | 21 | €140,232 | €115,232 | -€25,000 | -17.8% |
| Tangible fixed assets | 22/27 | €3,023 | €2,746 | -€277 | -9.2% |
| Land and buildings | 22 | €2,860 | €2,746 | -€114 | -4.0% |
| Furniture and vehicles | 24 | €163 | - | -€163 | |
| Financial fixed assets | 28 | €1,778 | €1,778 | = | 0.0% |
| Current assets | 29/58 | €21,183 | €28,286 | +€7,102 | +33.5% |
| Amounts receivable within one year | 40/41 | €20,591 | €24,067 | +€3,476 | +16.9% |
| Other amounts receivable | 41 | €20,591 | €24,067 | +€3,476 | +16.9% |
| Cash at bank and in hand | 54/58 | €206 | €4,167 | +€3,961 | +1,927% |
| Deferred charges and accrued income | 490/1 | €387 | €52 | -€335 | -86.6% |
| Total equity and liabilities | 10/49 | €166,216 | €148,042 | -€18,174 | -10.9% |
| Equity | 10/15 | €29,886 | €39,223 | +€9,337 | +31.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,860 | €17,860 | = | 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% |
| Distributable reserves | 133 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,826 | €15,163 | +€9,337 | +160% |
| Amounts payable | 17/49 | €136,330 | €108,819 | -€27,511 | -20.2% |
| Amounts payable after more than one year | 17 | €62,351 | €25,184 | -€37,167 | -59.6% |
| Financial debts | 170/4 | €62,351 | €25,184 | -€37,167 | -59.6% |
| Amounts payable within one year | 42/48 | €73,979 | €83,635 | +€9,656 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €36,450 | €42,842 | +€6,392 | +17.5% |
| Financial debts | 43 | €2,500 | - | -€2,500 | |
| Credit institutions | 430/8 | €2,500 | - | -€2,500 | |
| Trade debts | 44 | €3,835 | - | -€3,835 | |
| Suppliers | 440/4 | €3,835 | - | -€3,835 | |
| Taxes, remuneration and social security | 45 | €1,123 | €516 | -€606 | -54.0% |
| Taxes | 450/3 | €125 | - | -€125 | |
| Remuneration and social security | 454/9 | €998 | €516 | -€482 | -48.3% |
| Other amounts payable | 47/48 | €30,071 | €40,277 | +€10,206 | +33.9% |
| Remuneration, social security and pensions | 62 | €13,614 | €3,958 | -€9,656 | -70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,360 | €25,277 | -€83 | -0.3% |
| Other operating charges | 640/8 | €4,303 | €799 | -€3,504 | -81.4% |
| Gross operating margin | 9900 | €45,102 | €47,374 | +€2,272 | +5.0% |
| Operating profit (loss) | 9901 | €1,825 | €17,340 | +€15,515 | +850% |
| Financial charges | 65/66B | €3,003 | €5,304 | +€2,301 | +76.6% |
| Recurring financial charges | 65 | €3,003 | €5,304 | +€2,301 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,178 | €12,037 | +€13,215 | |
| Income taxes | 67/77 | -€110 | €2,700 | +€2,810 | |
| Profit (loss) for the period | 9904 | -€1,068 | €9,337 | +€10,405 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,068 | €9,337 | +€10,405 |
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 24 October 2026 via checked.be.