D.S.T.C.: 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.T.C.
Largest movements
- Cash +€8,012
up €8,012 (+1,191%), from €673 to €8,685
mainly Investment in fixed assets (net) (+€3,147) and Net result for the year (+€2,328)
- Tangible fixed assets -€3,147
no longer reported in 2025 (was €3,147)
- Receivables within one year -€1,017
no longer reported in 2025 (was €1,017)
- Profit (loss) carried forward +€2,328
up €2,328 (+2.5%), from -€92,621 to -€90,293
- Tax, wage and social debts +€1,191
up €1,191 (+854%), from €140 to €1,331
- Gross operating margin +€18,326
up €18,326, from -€16,650 to €1,676
- Depreciation -€3,512
no longer reported in 2025 (was €3,512)
- Financial income -€507
down €507 (-25.6%), from €1,982 to €1,475
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 | €57,596 | €61,124 | +€3,528 | +6.1% |
| Fixed assets | 21/28 | €3,567 | €420 | -€3,147 | -88.2% |
| Tangible fixed assets | 22/27 | €3,147 | - | -€3,147 | |
| Furniture and vehicles | 24 | €3,147 | - | -€3,147 | |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €54,029 | €60,704 | +€6,675 | +12.4% |
| Amounts receivable after more than one year | 29 | €52,000 | €52,000 | = | 0.0% |
| Other amounts receivable | 291 | €52,000 | €52,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,017 | - | -€1,017 | |
| Other amounts receivable | 41 | €1,017 | - | -€1,017 | |
| Cash at bank and in hand | 54/58 | €673 | €8,685 | +€8,012 | +1,191% |
| Deferred charges and accrued income | 490/1 | €340 | €19 | -€321 | -94.5% |
| Total equity and liabilities | 10/49 | €57,596 | €61,124 | +€3,528 | +6.1% |
| Equity | 10/15 | €56,803 | €59,131 | +€2,328 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,824 | €130,824 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €128,965 | €128,965 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,621 | -€90,293 | +€2,328 | +2.5% |
| Amounts payable | 17/49 | €793 | €1,993 | +€1,200 | +151% |
| Amounts payable within one year | 42/48 | €793 | €1,993 | +€1,200 | +151% |
| Trade debts | 44 | €654 | €500 | -€154 | -23.6% |
| Suppliers | 440/4 | €654 | €500 | -€154 | -23.6% |
| Taxes, remuneration and social security | 45 | €140 | €1,331 | +€1,191 | +854% |
| Taxes | 450/3 | €140 | €1,331 | +€1,191 | +854% |
| Other amounts payable | 47/48 | - | €163 | +€163 | |
| Non-recurring operating income | 76A | €1,701 | €5,353 | +€3,652 | +215% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,512 | - | -€3,512 | |
| Other operating charges | 640/8 | €696 | €592 | -€104 | -14.9% |
| Gross operating margin | 9900 | -€16,650 | €1,676 | +€18,326 | |
| Operating profit (loss) | 9901 | -€20,859 | €1,083 | +€21,942 | |
| Financial income | 75/76B | €1,982 | €1,475 | -€507 | -25.6% |
| Recurring financial income | 75 | €1,982 | €1,475 | -€507 | -25.6% |
| Financial charges | 65/66B | €235 | €194 | -€42 | -17.7% |
| Recurring financial charges | 65 | €235 | €194 | -€42 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,112 | €2,365 | +€21,477 | |
| Income taxes | 67/77 | €140 | €37 | -€103 | -73.7% |
| Profit (loss) for the period | 9904 | -€19,252 | €2,328 | +€21,580 | |
| Transfer to tax-exempt reserves | 689 | €8 | - | -€8 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,260 | €2,328 | +€21,588 |
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 14 October 2026 via checked.be.