D.SU: 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.SU
Largest movements
- Receivables within one year -€14,337
down €14,337 (-97.9%), from €14,648 to €311
of which Other amounts receivable: -€7,679
- Stocks and contracts -€6,979
down €6,979 (-54.5%), from €12,796 to €5,818
- Cash -€780
down €780 (-7.7%), from €10,076 to €9,296
mainly Trade debts (-€52,299) and Investment in fixed assets (net) (-€347)
- Tangible fixed assets -€685
down €685 (-28.5%), from €2,403 to €1,717
of which Furniture and vehicles: -€776
- Trade debts -€52,299
down €52,299 (-82.9%), from €63,073 to €10,774
- Profit (loss) carried forward +€25,822
up €25,822 (+94.9%), from -€27,220 to -€1,398
- Tax, wage and social debts +€3,492
up €3,492 (+72.7%), from €4,800 to €8,293
of which Remuneration and social security: +€3,492
- Gross operating margin +€92,709
up €92,709, from -€7,806 to €84,903
- Staff costs +€21,717
up €21,717 (+85.6%), from €25,356 to €47,072
- Other operating charges +€5,297
up €5,297 (+180.5%), from €2,934 to €8,231
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 | €41,754 | €18,973 | -€22,781 | -54.6% |
| Fixed assets | 21/28 | €4,234 | €3,549 | -€685 | -16.2% |
| Tangible fixed assets | 22/27 | €2,403 | €1,717 | -€685 | -28.5% |
| Plant, machinery and equipment | 23 | - | €321 | +€321 | |
| Furniture and vehicles | 24 | €2,122 | €1,345 | -€776 | -36.6% |
| Other tangible fixed assets | 26 | €281 | €51 | -€230 | -81.8% |
| Financial fixed assets | 28 | €1,832 | €1,832 | = | 0.0% |
| Current assets | 29/58 | €37,520 | €15,424 | -€22,096 | -58.9% |
| Stocks and contracts in progress | 3 | €12,796 | €5,818 | -€6,979 | -54.5% |
| Stocks | 30/36 | €12,796 | €5,818 | -€6,979 | -54.5% |
| Amounts receivable within one year | 40/41 | €14,648 | €311 | -€14,337 | -97.9% |
| Trade receivables | 40 | €6,866 | €208 | -€6,658 | -97.0% |
| Other amounts receivable | 41 | €7,782 | €103 | -€7,679 | -98.7% |
| Cash at bank and in hand | 54/58 | €10,076 | €9,296 | -€780 | -7.7% |
| Total equity and liabilities | 10/49 | €41,754 | €18,973 | -€22,781 | -54.6% |
| Equity | 10/15 | -€26,120 | -€298 | +€25,822 | +98.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Other | 1319 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,220 | -€1,398 | +€25,822 | +94.9% |
| Amounts payable | 17/49 | €67,874 | €19,271 | -€48,603 | -71.6% |
| Amounts payable within one year | 42/48 | €67,874 | €19,067 | -€48,807 | -71.9% |
| Trade debts | 44 | €63,073 | €10,774 | -€52,299 | -82.9% |
| Suppliers | 440/4 | €63,073 | €10,774 | -€52,299 | -82.9% |
| Taxes, remuneration and social security | 45 | €4,800 | €8,293 | +€3,492 | +72.7% |
| Taxes | 450/3 | €780 | €780 | +€0 | +0.1% |
| Remuneration and social security | 454/9 | €4,021 | €7,513 | +€3,492 | +86.8% |
| Accrued charges and deferred income | 492/3 | - | €204 | +€204 | |
| Remuneration, social security and pensions | 62 | €25,356 | €47,072 | +€21,717 | +85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €763 | €1,032 | +€269 | +35.3% |
| Other operating charges | 640/8 | €2,934 | €8,231 | +€5,297 | +180.5% |
| Gross operating margin | 9900 | -€7,806 | €84,903 | +€92,709 | |
| Operating profit (loss) | 9901 | -€36,859 | €28,567 | +€65,426 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,939 | €2,744 | +€805 | +41.5% |
| Recurring financial charges | 65 | €1,939 | €2,744 | +€805 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | -€38,796 | €25,823 | +€64,618 | |
| Income taxes | 67/77 | €174 | €0 | -€174 | -99.8% |
| Profit (loss) for the period | 9904 | -€38,970 | €25,822 | +€64,792 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,970 | €25,822 | +€64,792 |
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 9 October 2026 via checked.be.