D.S.S.: 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.S.
Largest movements
- Tangible fixed assets -€33,632
down €33,632 (-47.5%), from €70,747 to €37,115
- Cash -€5,877
down €5,877 (-32.0%), from €18,345 to €12,468
mainly Investment in fixed assets (net) (-€34,004) and Net result for the year (-€20,702)
- Receivables within one year -€5,182
down €5,182 (-48.7%), from €10,651 to €5,469
of which Other amounts receivable: -€5,182
- Deferred charges and accrued income +€4,628
new in 2025: €4,628
- Profit (loss) carried forward -€20,702
down €20,702 (-30.9%), from -€66,957 to -€87,659
- Debts after one year -€19,378
no longer reported in 2025 (was €19,378)
of which Financial debts: -€10,000
- Depreciation +€59,776
up €59,776 (+760.5%), from €7,860 to €67,636
- Gross operating margin -€3,715
down €3,715 (-7.2%), from €51,347 to €47,632
- Staff costs -€3,600
no longer reported in 2025 (was €3,600)
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 | €99,743 | €59,680 | -€40,063 | -40.2% |
| Fixed assets | 21/28 | €70,747 | €37,115 | -€33,632 | -47.5% |
| Tangible fixed assets | 22/27 | €70,747 | €37,115 | -€33,632 | -47.5% |
| Furniture and vehicles | 24 | €70,747 | €37,115 | -€33,632 | -47.5% |
| Current assets | 29/58 | €28,996 | €22,565 | -€6,431 | -22.2% |
| Amounts receivable within one year | 40/41 | €10,651 | €5,469 | -€5,182 | -48.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €10,651 | €5,469 | -€5,182 | -48.7% |
| Cash at bank and in hand | 54/58 | €18,345 | €12,468 | -€5,877 | -32.0% |
| Deferred charges and accrued income | 490/1 | - | €4,628 | +€4,628 | |
| Total equity and liabilities | 10/49 | €99,743 | €59,680 | -€40,063 | -40.2% |
| Equity | 10/15 | €80,292 | €59,590 | -€20,702 | -25.8% |
| Reserves | 13 | €147,249 | €147,249 | = | 0.0% |
| Non-distributable reserves | 130/1 | €147,249 | €147,249 | = | 0.0% |
| Legal reserve | 130 | €13,386 | €13,386 | = | 0.0% |
| Other | 1319 | €133,863 | €133,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,957 | -€87,659 | -€20,702 | -30.9% |
| Amounts payable | 17/49 | €19,451 | €90 | -€19,361 | -99.5% |
| Amounts payable after more than one year | 17 | €19,378 | - | -€19,378 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Advances received on contracts in progress | 176 | €9,378 | - | -€9,378 | |
| Amounts payable within one year | 42/48 | €73 | €90 | +€17 | +23.3% |
| Trade debts | 44 | €73 | €90 | +€17 | +23.3% |
| Suppliers | 440/4 | €73 | €90 | +€17 | +23.3% |
| Remuneration, social security and pensions | 62 | €3,600 | - | -€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,860 | €67,636 | +€59,776 | +760.5% |
| Other operating charges | 640/8 | - | €174 | +€174 | |
| Gross operating margin | 9900 | €51,347 | €47,632 | -€3,715 | -7.2% |
| Operating profit (loss) | 9901 | €39,887 | -€20,178 | -€60,065 | |
| Financial charges | 65/66B | €90 | €524 | +€434 | +482.2% |
| Recurring financial charges | 65 | €90 | €524 | +€434 | +482.2% |
| Profit (loss) for the period before taxes | 9903 | €39,797 | -€20,702 | -€60,499 | |
| Profit (loss) for the period | 9904 | €39,797 | -€20,702 | -€60,499 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,797 | -€20,702 | -€60,499 |
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 10 October 2026 via checked.be.