D.S.C.G.: 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.G.
Largest movements
- Receivables within one year -€15,500
no longer reported in 2025 (was €15,500)
- Current portion of long-term debt -€46,590
down €46,590 (-84.5%), from €55,132 to €8,543
- Reserves +€45,000
up €45,000 (+84.8%), from €53,060 to €98,060
- Other debts -€17,000
down €17,000 (-46.4%), from €36,661 to €19,661
- Tax, wage and social debts +€7,734
up €7,734 (+21.1%), from €36,681 to €44,415
- Debts after one year -€4,274
no longer reported in 2025 (was €4,274)
- Financial charges -€5,492
down €5,492 (-85.9%), from €6,397 to €905
- Gross operating margin -€4,598
down €4,598 (-6.1%), from €74,849 to €70,252
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 | €395,183 | €379,512 | -€15,671 | -4.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €378,859 | €378,859 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €378,859 | €378,859 | = | 0.0% |
| Current assets | 29/58 | €16,324 | €653 | -€15,671 | -96.0% |
| Amounts receivable within one year | 40/41 | €15,500 | - | -€15,500 | |
| Trade receivables | 40 | €15,500 | - | -€15,500 | |
| Cash at bank and in hand | 54/58 | €824 | €653 | -€171 | -20.8% |
| Total equity and liabilities | 10/49 | €395,183 | €379,512 | -€15,671 | -4.0% |
| Equity | 10/15 | €210,881 | €256,928 | +€46,047 | +21.8% |
| Reserves | 13 | €53,060 | €98,060 | +€45,000 | +84.8% |
| Distributable reserves | 133 | €53,060 | €98,060 | +€45,000 | +84.8% |
| Profit (loss) carried forward | 14 | €157,821 | €158,868 | +€1,047 | +0.7% |
| Amounts payable | 17/49 | €184,302 | €122,584 | -€61,718 | -33.5% |
| Amounts payable after more than one year | 17 | €4,274 | - | -€4,274 | |
| Financial debts | 170/4 | €4,274 | - | -€4,274 | |
| Amounts payable within one year | 42/48 | €180,028 | €122,584 | -€57,444 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €55,132 | €8,543 | -€46,590 | -84.5% |
| Trade debts | 44 | €51,553 | €49,965 | -€1,588 | -3.1% |
| Suppliers | 440/4 | €51,553 | €49,965 | -€1,588 | -3.1% |
| Taxes, remuneration and social security | 45 | €36,681 | €44,415 | +€7,734 | +21.1% |
| Taxes | 450/3 | €36,681 | €44,415 | +€7,734 | +21.1% |
| Other amounts payable | 47/48 | €36,661 | €19,661 | -€17,000 | -46.4% |
| Other operating charges | 640/8 | €388 | €400 | +€12 | +3.0% |
| Gross operating margin | 9900 | €74,849 | €70,252 | -€4,598 | -6.1% |
| Operating profit (loss) | 9901 | €74,461 | €69,852 | -€4,609 | -6.2% |
| Financial charges | 65/66B | €6,397 | €905 | -€5,492 | -85.9% |
| Recurring financial charges | 65 | €6,397 | €905 | -€5,492 | -85.9% |
| Profit (loss) for the period before taxes | 9903 | €68,065 | €68,947 | +€883 | +1.3% |
| Income taxes | 67/77 | €22,783 | €22,900 | +€117 | +0.5% |
| Profit (loss) for the period | 9904 | €45,282 | €46,047 | +€765 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,282 | €46,047 | +€765 | +1.7% |
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 20 October 2026 via checked.be.