DI-STYLE: 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.
DI-STYLE
Largest movements
- Tangible fixed assets -€13,363
down €13,363 (-6.6%), from €203,641 to €190,278
of which Land and buildings: -€7,069
- Cash -€6,367
down €6,367 (-28.2%), from €22,589 to €16,222
mainly Debts after one year (-€22,827) and Contributions, distributions and other (-€8,768)
- Deferred charges and accrued income -€5,916
down €5,916 (-95.9%), from €6,166 to €250
- Receivables within one year +€4,654
up €4,654 (+186%), from €2,500 to €7,154
of which Trade receivables: +€7,154
- Debts after one year -€22,827
down €22,827 (-16.6%), from €137,835 to €115,007
- Tax, wage and social debts +€3,062
up €3,062 (+42.1%), from €7,275 to €10,336
- Gross operating margin +€6,943
up €6,943 (+19.6%), from €35,364 to €42,307
- Taxes +€6,247
up €6,247 (+121%), from €5,177 to €11,424
- Depreciation +€1,749
up €1,749 (+15.1%), from €11,614 to €13,363
- Financial charges -€504
down €504 (-6.1%), from €8,305 to €7,802
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 | €236,359 | €216,339 | -€20,020 | -8.5% |
| Fixed assets | 21/28 | €203,641 | €190,278 | -€13,363 | -6.6% |
| Tangible fixed assets | 22/27 | €203,641 | €190,278 | -€13,363 | -6.6% |
| Land and buildings | 22 | €185,230 | €178,162 | -€7,069 | -3.8% |
| Plant, machinery and equipment | 23 | €1,327 | €33 | -€1,294 | -97.5% |
| Furniture and vehicles | 24 | €17,083 | €12,083 | -€5,000 | -29.3% |
| Current assets | 29/58 | €32,718 | €26,061 | -€6,657 | -20.3% |
| Stocks and contracts in progress | 3 | €1,463 | €2,435 | +€972 | +66.4% |
| Stocks | 30/36 | €1,463 | €2,435 | +€972 | +66.4% |
| Amounts receivable within one year | 40/41 | €2,500 | €7,154 | +€4,654 | +186% |
| Trade receivables | 40 | - | €7,154 | +€7,154 | |
| Other amounts receivable | 41 | €2,500 | €0 | -€2,500 | -100% |
| Cash at bank and in hand | 54/58 | €22,589 | €16,222 | -€6,367 | -28.2% |
| Deferred charges and accrued income | 490/1 | €6,166 | €250 | -€5,916 | -95.9% |
| Total equity and liabilities | 10/49 | €236,359 | €216,339 | -€20,020 | -8.5% |
| Equity | 10/15 | €43,174 | €41,988 | -€1,186 | -2.7% |
| Contributions | 10/11 | €6,200 | €5,000 | -€1,200 | -19.4% |
| Reserves | 13 | €36,697 | €36,710 | +€14 | 0.0% |
| Distributable reserves | 133 | €36,697 | €36,710 | +€14 | 0.0% |
| Profit (loss) carried forward | 14 | €278 | €278 | = | 0.0% |
| Amounts payable | 17/49 | €193,185 | €174,352 | -€18,834 | -9.7% |
| Amounts payable after more than one year | 17 | €137,835 | €115,007 | -€22,827 | -16.6% |
| Financial debts | 170/4 | €137,835 | €115,007 | -€22,827 | -16.6% |
| Amounts payable within one year | 42/48 | €53,834 | €57,828 | +€3,994 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €21,949 | €22,827 | +€878 | +4.0% |
| Trade debts | 44 | €2,831 | €847 | -€1,983 | -70.1% |
| Suppliers | 440/4 | €2,831 | €847 | -€1,983 | -70.1% |
| Taxes, remuneration and social security | 45 | €7,275 | €10,336 | +€3,062 | +42.1% |
| Taxes | 450/3 | €7,275 | €10,336 | +€3,062 | +42.1% |
| Other amounts payable | 47/48 | €21,780 | €23,817 | +€2,037 | +9.4% |
| Accrued charges and deferred income | 492/3 | €1,516 | €1,516 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,614 | €13,363 | +€1,749 | +15.1% |
| Other operating charges | 640/8 | €2,601 | €2,218 | -€382 | -14.7% |
| Gross operating margin | 9900 | €35,364 | €42,307 | +€6,943 | +19.6% |
| Operating profit (loss) | 9901 | €21,149 | €26,726 | +€5,577 | +26.4% |
| Financial income | 75/76B | €151 | €81 | -€70 | -46.2% |
| Recurring financial income | 75 | €151 | €81 | -€70 | -46.2% |
| Financial charges | 65/66B | €8,305 | €7,802 | -€504 | -6.1% |
| Recurring financial charges | 65 | €8,305 | €7,802 | -€504 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €12,995 | €19,005 | +€6,011 | +46.3% |
| Income taxes | 67/77 | €5,177 | €11,424 | +€6,247 | +121% |
| Profit (loss) for the period | 9904 | €7,818 | €7,582 | -€236 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,818 | €7,582 | -€236 | -3.0% |
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 27 October 2026 via checked.be.