D-Sight: 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-Sight
Largest movements
- Cash -€95,951
down €95,951 (-47.9%), from €200,408 to €104,457
mainly Contributions, distributions and other (-€200,000) and Accrued charges and deferred income (-€70,844)
- Receivables within one year -€75,393
down €75,393 (-36.7%), from €205,702 to €130,309
of which Other amounts receivable: -€74,580
- Tangible fixed assets -€22,990
down €22,990 (-27.8%), from €82,555 to €59,565
of which Furniture and vehicles: -€22,666
- Contributions -€200,000
down €200,000 (-47.8%), from €418,600 to €218,600
- Profit (loss) carried forward +€93,278
up €93,278 (+53.1%), from -€175,662 to -€82,384
- Accrued charges and deferred income -€70,844
down €70,844 (-50.4%), from €140,539 to €69,695
- Trade debts -€31,631
down €31,631 (-91.6%), from €34,517 to €2,886
- Other debts +€26,725
up €26,725 (+267.3%), from €10,000 to €36,725
- Gross operating margin -€12,415
down €12,415 (-9.4%), from €132,582 to €120,167
- Financial income -€5,654
no longer reported in 2025 (was €5,654)
- Depreciation -€5,095
down €5,095 (-17.9%), from €28,481 to €23,386
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 | €491,365 | €297,031 | -€194,334 | -39.5% |
| Fixed assets | 21/28 | €85,255 | €62,265 | -€22,990 | -27.0% |
| Tangible fixed assets | 22/27 | €82,555 | €59,565 | -€22,990 | -27.8% |
| Plant, machinery and equipment | 23 | €1,127 | €803 | -€324 | -28.7% |
| Furniture and vehicles | 24 | €81,428 | €58,762 | -€22,666 | -27.8% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €406,110 | €234,766 | -€171,344 | -42.2% |
| Amounts receivable within one year | 40/41 | €205,702 | €130,309 | -€75,393 | -36.7% |
| Trade receivables | 40 | €131,122 | €130,309 | -€813 | -0.6% |
| Other amounts receivable | 41 | €74,580 | - | -€74,580 | |
| Cash at bank and in hand | 54/58 | €200,408 | €104,457 | -€95,951 | -47.9% |
| Total equity and liabilities | 10/49 | €491,365 | €297,031 | -€194,334 | -39.5% |
| Equity | 10/15 | €242,938 | €136,216 | -€106,722 | -43.9% |
| Contributions | 10/11 | €418,600 | €218,600 | -€200,000 | -47.8% |
| Capital | 10 | €418,600 | €218,600 | -€200,000 | -47.8% |
| Issued capital | 100 | €418,600 | €218,600 | -€200,000 | -47.8% |
| Profit (loss) carried forward | 14 | -€175,662 | -€82,384 | +€93,278 | +53.1% |
| Amounts payable | 17/49 | €248,427 | €160,815 | -€87,612 | -35.3% |
| Amounts payable after more than one year | 17 | €33,698 | €21,539 | -€12,159 | -36.1% |
| Financial debts | 170/4 | €33,698 | €21,539 | -€12,159 | -36.1% |
| Amounts payable within one year | 42/48 | €74,190 | €69,581 | -€4,609 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €11,616 | €12,159 | +€543 | +4.7% |
| Trade debts | 44 | €34,517 | €2,886 | -€31,631 | -91.6% |
| Suppliers | 440/4 | €34,517 | €2,886 | -€31,631 | -91.6% |
| Taxes, remuneration and social security | 45 | €18,057 | €17,811 | -€246 | -1.4% |
| Taxes | 450/3 | €18,057 | €17,811 | -€246 | -1.4% |
| Other amounts payable | 47/48 | €10,000 | €36,725 | +€26,725 | +267.3% |
| Accrued charges and deferred income | 492/3 | €140,539 | €69,695 | -€70,844 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,481 | €23,386 | -€5,095 | -17.9% |
| Other operating charges | 640/8 | €1,400 | €1,434 | +€34 | +2.4% |
| Gross operating margin | 9900 | €132,582 | €120,167 | -€12,415 | -9.4% |
| Operating profit (loss) | 9901 | €102,701 | €95,347 | -€7,354 | -7.2% |
| Financial income | 75/76B | €5,654 | - | -€5,654 | |
| Recurring financial income | 75 | €5,654 | - | -€5,654 | |
| Financial charges | 65/66B | €2,775 | €2,069 | -€706 | -25.4% |
| Recurring financial charges | 65 | €2,591 | €2,069 | -€522 | -20.1% |
| Non-recurring financial charges | 66B | €184 | - | -€184 | |
| Profit (loss) for the period before taxes | 9903 | €105,580 | €93,278 | -€12,302 | -11.7% |
| Income taxes | 67/77 | €119 | - | -€119 | |
| Profit (loss) for the period | 9904 | €105,461 | €93,278 | -€12,183 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €105,461 | €93,278 | -€12,183 | -11.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.