D.S.C. & Co: 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.S.C. & Co
Largest movements
- Cash -€22,232
down €22,232 (-40.1%), from €55,404 to €33,172
mainly Investment in fixed assets (net) (-€27,146) and Receivables within one year (-€18,010)
- Tangible fixed assets +€21,805
up €21,805 (+188%), from €11,620 to €33,425
of which Furniture and vehicles: +€20,205
- Receivables within one year +€18,010
up €18,010 (+36.5%), from €49,278 to €67,288
of which Trade receivables: +€12,124
- Profit (loss) carried forward +€18,374
up €18,374 (+21.3%), from €86,118 to €104,491
- Trade debts +€10,357
up €10,357 (+427%), from €2,427 to €12,784
- Other debts -€8,477
no longer reported in 2025 (was €8,477)
- Tax, wage and social debts -€2,396
down €2,396 (-97.7%), from €2,454 to €57
- Gross operating margin +€13,330
up €13,330 (+43.1%), from €30,916 to €44,245
- Other operating charges +€11,964
up €11,964 (+1,908%), from €627 to €12,591
- Taxes +€2,399
up €2,399 (+100%), from €2,396 to €4,795
- Financial income +€1,035
up €1,035 (+113%), from €913 to €1,948
- Staff costs +€960
up €960 (+26.5%), from €3,620 to €4,580
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 | €119,474 | €137,332 | +€17,858 | +14.9% |
| Fixed assets | 21/28 | €11,620 | €33,425 | +€21,805 | +188% |
| Tangible fixed assets | 22/27 | €11,620 | €33,425 | +€21,805 | +188% |
| Plant, machinery and equipment | 23 | - | €1,600 | +€1,600 | |
| Furniture and vehicles | 24 | €11,620 | €31,825 | +€20,205 | +174% |
| Current assets | 29/58 | €107,854 | €103,908 | -€3,947 | -3.7% |
| Stocks and contracts in progress | 3 | €2,666 | €3,447 | +€781 | +29.3% |
| Stocks | 30/36 | €2,666 | €3,447 | +€781 | +29.3% |
| Amounts receivable within one year | 40/41 | €49,278 | €67,288 | +€18,010 | +36.5% |
| Trade receivables | 40 | €46,584 | €58,708 | +€12,124 | +26.0% |
| Other amounts receivable | 41 | €2,694 | €8,580 | +€5,886 | +218% |
| Cash at bank and in hand | 54/58 | €55,404 | €33,172 | -€22,232 | -40.1% |
| Deferred charges and accrued income | 490/1 | €506 | - | -€506 | |
| Total equity and liabilities | 10/49 | €119,474 | €137,332 | +€17,858 | +14.9% |
| Equity | 10/15 | €106,118 | €124,491 | +€18,374 | +17.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,118 | €104,491 | +€18,374 | +21.3% |
| Amounts payable | 17/49 | €13,357 | €12,841 | -€516 | -3.9% |
| Amounts payable within one year | 42/48 | €13,357 | €12,841 | -€516 | -3.9% |
| Trade debts | 44 | €2,427 | €12,784 | +€10,357 | +427% |
| Suppliers | 440/4 | €2,427 | €12,784 | +€10,357 | +427% |
| Taxes, remuneration and social security | 45 | €2,454 | €57 | -€2,396 | -97.7% |
| Taxes | 450/3 | €2,454 | €57 | -€2,396 | -97.7% |
| Other amounts payable | 47/48 | €8,477 | - | -€8,477 | |
| Remuneration, social security and pensions | 62 | €3,620 | €4,580 | +€960 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,459 | €5,341 | -€117 | -2.1% |
| Other operating charges | 640/8 | €627 | €12,591 | +€11,964 | +1,908% |
| Gross operating margin | 9900 | €30,916 | €44,245 | +€13,330 | +43.1% |
| Operating profit (loss) | 9901 | €21,210 | €21,733 | +€523 | +2.5% |
| Financial income | 75/76B | €913 | €1,948 | +€1,035 | +113% |
| Recurring financial income | 75 | €913 | €1,948 | +€1,035 | +113% |
| Financial charges | 65/66B | €634 | €513 | -€121 | -19.1% |
| Recurring financial charges | 65 | €634 | €513 | -€121 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €21,488 | €23,168 | +€1,680 | +7.8% |
| Income taxes | 67/77 | €2,396 | €4,795 | +€2,399 | +100% |
| Profit (loss) for the period | 9904 | €19,092 | €18,374 | -€719 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,092 | €18,374 | -€719 | -3.8% |
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 24 October 2026 via checked.be.