D.I.S.R.: 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.R.
Largest movements
- Cash +€9,184
up €9,184 (+128.1%), from €7,171 to €16,356
mainly Net result for the year (+€8,717) and Tax, wage and social debts (+€3,595)
- Receivables within one year +€479
up €479 (+7.2%), from €6,665 to €7,144
- Profit (loss) carried forward +€8,717
up €8,717 (+376.8%), from €2,313 to €11,030
- Tax, wage and social debts +€3,595
up €3,595 (+125.2%), from €2,870 to €6,465
- Trade debts -€2,648
down €2,648 (-88.1%), from €3,004 to €357
- Gross operating margin +€7,233
up €7,233 (+137.7%), from €5,253 to €12,485
- Purchases and services -€6,493
down €6,493 (-13.3%), from €48,702 to €42,209
- Taxes +€2,134
up €2,134 (+276.8%), from €771 to €2,906
- Turnover +€740
up €740 (+1.4%), from €53,955 to €54,695
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 | €15,781 | €25,445 | +€9,663 | +61.2% |
| Current assets | 29/58 | €15,781 | €25,445 | +€9,663 | +61.2% |
| Stocks and contracts in progress | 3 | €1,945 | €1,945 | = | 0.0% |
| Stocks | 30/36 | €1,945 | €1,945 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,665 | €7,144 | +€479 | +7.2% |
| Other amounts receivable | 41 | €6,665 | €7,144 | +€479 | +7.2% |
| Cash at bank and in hand | 54/58 | €7,171 | €16,356 | +€9,184 | +128.1% |
| Total equity and liabilities | 10/49 | €15,781 | €25,445 | +€9,663 | +61.2% |
| Equity | 10/15 | €9,907 | €18,624 | +€8,717 | +88.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,394 | €1,394 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,394 | €1,394 | = | 0.0% |
| Legal reserve | 130 | €1,394 | €1,394 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,313 | €11,030 | +€8,717 | +376.8% |
| Amounts payable | 17/49 | €5,874 | €6,821 | +€947 | +16.1% |
| Amounts payable within one year | 42/48 | €5,874 | €6,821 | +€947 | +16.1% |
| Trade debts | 44 | €3,004 | €357 | -€2,648 | -88.1% |
| Suppliers | 440/4 | €3,004 | €357 | -€2,648 | -88.1% |
| Taxes, remuneration and social security | 45 | €2,870 | €6,465 | +€3,595 | +125.2% |
| Taxes | 450/3 | €2,870 | €6,465 | +€3,595 | +125.2% |
| Turnover | 70 | €53,955 | €54,695 | +€740 | +1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €48,702 | €42,209 | -€6,493 | -13.3% |
| Other operating charges | 640/8 | €615 | €809 | +€194 | +31.5% |
| Gross operating margin | 9900 | €5,253 | €12,485 | +€7,233 | +137.7% |
| Operating profit (loss) | 9901 | €4,637 | €11,676 | +€7,039 | +151.8% |
| Financial charges | 65/66B | €50 | €54 | +€4 | +7.2% |
| Recurring financial charges | 65 | €50 | €54 | +€4 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €4,587 | €11,622 | +€7,035 | +153.4% |
| Income taxes | 67/77 | €771 | €2,906 | +€2,134 | +276.8% |
| Profit (loss) for the period | 9904 | €3,816 | €8,717 | +€4,901 | +128.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,816 | €8,717 | +€4,901 | +128.4% |
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 11 October 2026 via checked.be.