D.S.D. SERVICES: what changed
Two fiscal 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.D. SERVICES
Largest movements
- Tangible fixed assets -€26,035
down €26,035 (-33.9%), from €76,890 to €50,855
of which Furniture and vehicles: -€19,617
- Deferred charges and accrued income +€19,790
up €19,790 (+1438.1%), from €1,376 to €21,166
- Cash -€5,285
down €5,285 (-7.6%), from €69,131 to €63,846
mainly Trade debts (-€24,436) and Deferred charges and accrued income (-€19,790)
- Receivables within one year +€2,925
up €2,925 (+15.0%), from €19,561 to €22,486
of which Trade receivables: +€2,136
- Trade debts -€24,436
down €24,436 (-71.6%), from €34,122 to €9,686
- Profit (loss) carried forward +€14,592
up €14,592 (+27.1%), from €53,766 to €68,358
- Tax, wage and social debts +€12,804
up €12,804 (+302.1%), from €4,238 to €17,041
- Current portion of long-term debt -€6,367
down €6,367 (-54.1%), from €11,773 to €5,405
- Debts after one year -€5,405
down €5,405 (-11.4%), from €47,560 to €42,155
- Depreciation -€7,403
down €7,403 (-50.2%), from €14,759 to €7,356
- Gross operating margin +€5,031
up €5,031 (+16.6%), from €30,362 to €35,393
- Taxes +€3,231
up €3,231 (+84.6%), from €3,821 to €7,052
- Financial income +€434
up €434 (+649.1%), from €67 to €501
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 | €166,958 | €158,354 | -€8,604 | -5.2% |
| Fixed assets | 21/28 | €76,890 | €50,855 | -€26,035 | -33.9% |
| Tangible fixed assets | 22/27 | €76,890 | €50,855 | -€26,035 | -33.9% |
| Land and buildings | 22 | €55,453 | €49,036 | -€6,417 | -11.6% |
| Furniture and vehicles | 24 | €21,436 | €1,819 | -€19,617 | -91.5% |
| Current assets | 29/58 | €90,068 | €107,499 | +€17,431 | +19.4% |
| Amounts receivable within one year | 40/41 | €19,561 | €22,486 | +€2,925 | +15.0% |
| Trade receivables | 40 | €16,892 | €19,028 | +€2,136 | +12.6% |
| Other amounts receivable | 41 | €2,670 | €3,459 | +€789 | +29.6% |
| Cash at bank and in hand | 54/58 | €69,131 | €63,846 | -€5,285 | -7.6% |
| Deferred charges and accrued income | 490/1 | €1,376 | €21,166 | +€19,790 | +1438.1% |
| Total equity and liabilities | 10/49 | €166,958 | €158,354 | -€8,604 | -5.2% |
| Equity | 10/15 | €61,826 | €76,418 | +€14,592 | +23.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,766 | €68,358 | +€14,592 | +27.1% |
| Amounts payable | 17/49 | €105,132 | €81,936 | -€23,196 | -22.1% |
| Amounts payable after more than one year | 17 | €47,560 | €42,155 | -€5,405 | -11.4% |
| Financial debts | 170/4 | €47,560 | €42,155 | -€5,405 | -11.4% |
| Amounts payable within one year | 42/48 | €50,132 | €32,132 | -€18,000 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €11,773 | €5,405 | -€6,367 | -54.1% |
| Trade debts | 44 | €34,122 | €9,686 | -€24,436 | -71.6% |
| Suppliers | 440/4 | €34,122 | €9,686 | -€24,436 | -71.6% |
| Taxes, remuneration and social security | 45 | €4,238 | €17,041 | +€12,804 | +302.1% |
| Taxes | 450/3 | €4,238 | €17,041 | +€12,804 | +302.1% |
| Accrued charges and deferred income | 492/3 | €7,439 | €7,648 | +€209 | +2.8% |
| Non-recurring operating income | 76A | €11,500 | - | -€11,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,759 | €7,356 | -€7,403 | -50.2% |
| Other operating charges | 640/8 | €718 | €968 | +€250 | +34.8% |
| Non-recurring operating charges | 66A | - | €1,529 | +€1,529 | |
| Gross operating margin | 9900 | €30,362 | €35,393 | +€5,031 | +16.6% |
| Operating profit (loss) | 9901 | €14,885 | €25,541 | +€10,655 | +71.6% |
| Financial income | 75/76B | €67 | €501 | +€434 | +649.1% |
| Recurring financial income | 75 | €67 | €501 | +€434 | +649.1% |
| Financial charges | 65/66B | €4,305 | €4,398 | +€92 | +2.1% |
| Recurring financial charges | 65 | €4,305 | €4,398 | +€92 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €10,647 | €21,644 | +€10,997 | +103.3% |
| Income taxes | 67/77 | €3,821 | €7,052 | +€3,231 | +84.6% |
| Profit (loss) for the period | 9904 | €6,826 | €14,592 | +€7,766 | +113.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,826 | €14,592 | +€7,766 | +113.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.