DIS: 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.
DIS
Largest movements
- Deferred charges and accrued income -€5,295
down €5,295 (-29.1%), from €18,209 to €12,913
- Stocks and contracts +€2,961
up €2,961 (+24.0%), from €12,355 to €15,316
- Receivables within one year -€2,002
down €2,002 (-100.0%), from €2,002 to €0
- Reserves -€11,805
down €11,805 (-15.7%), from €75,331 to €63,526
of which Distributable reserves: -€11,805
- Current portion of long-term debt +€5,666
up €5,666 (+97.1%), from €5,834 to €11,500
- Other debts -€3,011
down €3,011 (-6.5%), from €46,257 to €43,246
- Tax, wage and social debts +€2,107
up €2,107 (+11.0%), from €19,234 to €21,341
of which Remuneration and social security: +€1,118
- Gross operating margin +€33,060
up €33,060 (+42.1%), from €78,438 to €111,497
- Taxes +€6,863
up €6,863 (+98.4%), from €6,975 to €13,838
- Staff costs +€6,481
up €6,481 (+12.8%), from €50,723 to €57,204
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 | €158,280 | €152,213 | -€6,068 | -3.8% |
| Fixed assets | 21/28 | €21,202 | €20,198 | -€1,004 | -4.7% |
| Tangible fixed assets | 22/27 | €18,352 | €17,348 | -€1,004 | -5.5% |
| Plant, machinery and equipment | 23 | €1,786 | €1,625 | -€161 | -9.0% |
| Furniture and vehicles | 24 | €12,422 | €12,617 | +€195 | +1.6% |
| Other tangible fixed assets | 26 | €4,144 | €3,106 | -€1,038 | -25.1% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €137,078 | €132,015 | -€5,064 | -3.7% |
| Stocks and contracts in progress | 3 | €12,355 | €15,316 | +€2,961 | +24.0% |
| Stocks | 30/36 | €12,355 | €15,316 | +€2,961 | +24.0% |
| Amounts receivable within one year | 40/41 | €2,002 | €0 | -€2,002 | -100.0% |
| Other amounts receivable | 41 | €2,002 | €0 | -€2,002 | -100.0% |
| Cash at bank and in hand | 54/58 | €104,512 | €103,785 | -€727 | -0.7% |
| Deferred charges and accrued income | 490/1 | €18,209 | €12,913 | -€5,295 | -29.1% |
| Total equity and liabilities | 10/49 | €158,280 | €152,213 | -€6,068 | -3.8% |
| Equity | 10/15 | €83,331 | €71,526 | -€11,805 | -14.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €75,331 | €63,526 | -€11,805 | -15.7% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €67,831 | €56,026 | -€11,805 | -17.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €74,949 | €80,687 | +€5,738 | +7.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €73,862 | €79,537 | +€5,675 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €5,834 | €11,500 | +€5,666 | +97.1% |
| Financial debts | 43 | €126 | €288 | +€162 | +128.5% |
| Credit institutions | 430/8 | €126 | €288 | +€162 | +128.5% |
| Trade debts | 44 | €2,411 | €3,163 | +€751 | +31.2% |
| Suppliers | 440/4 | €2,411 | €3,163 | +€751 | +31.2% |
| Taxes, remuneration and social security | 45 | €19,234 | €21,341 | +€2,107 | +11.0% |
| Taxes | 450/3 | €9,655 | €10,644 | +€989 | +10.2% |
| Remuneration and social security | 454/9 | €9,579 | €10,697 | +€1,118 | +11.7% |
| Other amounts payable | 47/48 | €46,257 | €43,246 | -€3,011 | -6.5% |
| Accrued charges and deferred income | 492/3 | €1,087 | €1,150 | +€63 | +5.8% |
| Remuneration, social security and pensions | 62 | €50,723 | €57,204 | +€6,481 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,233 | €5,854 | +€622 | +11.9% |
| Other operating charges | 640/8 | €1,894 | €1,623 | -€271 | -14.3% |
| Gross operating margin | 9900 | €78,438 | €111,497 | +€33,060 | +42.1% |
| Operating profit (loss) | 9901 | €20,589 | €46,817 | +€26,228 | +127.4% |
| Financial income | 75/76B | €1 | €1 | -€0 | -3.8% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -3.8% |
| Financial charges | 65/66B | €1,927 | €2,036 | +€110 | +5.7% |
| Recurring financial charges | 65 | €1,927 | €2,036 | +€110 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €18,664 | €44,782 | +€26,118 | +139.9% |
| Income taxes | 67/77 | €6,975 | €13,838 | +€6,863 | +98.4% |
| Profit (loss) for the period | 9904 | €11,688 | €30,943 | +€19,255 | +164.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,688 | €30,943 | +€19,255 | +164.7% |
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 5 October 2026 via checked.be.