Dis is it.: 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.
Dis is it.
Largest movements
- Current investments +€24,170
up €24,170 (+41.7%), from €58,012 to €82,182
- Receivables within one year +€12,542
up €12,542 (+69.4%), from €18,065 to €30,607
of which Trade receivables: +€11,182
- Reserves +€27,514
up €27,514 (+17.1%), from €160,724 to €188,238
of which Distributable reserves: +€27,514
- Trade debts +€6,367
up €6,367 (+3,712%), from €172 to €6,538
- Profit (loss) carried forward +€5,000
up €5,000 (+49.3%), from -€10,139 to -€5,139
- Tax, wage and social debts -€2,625
down €2,625 (-37.7%), from €6,957 to €4,332
- Gross operating margin -€17,230
down €17,230 (-22.9%), from €75,324 to €58,094
- Taxes +€1,205
up €1,205 (+6.2%), from €19,333 to €20,538
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 | €218,560 | €254,241 | +€35,682 | +16.3% |
| Fixed assets | 21/28 | €7,008 | €8,271 | +€1,264 | +18.0% |
| Tangible fixed assets | 22/27 | €7,008 | €8,271 | +€1,264 | +18.0% |
| Plant, machinery and equipment | 23 | €5,942 | €3,573 | -€2,368 | -39.9% |
| Furniture and vehicles | 24 | €1,066 | €4,698 | +€3,632 | +341% |
| Current assets | 29/58 | €211,552 | €245,970 | +€34,418 | +16.3% |
| Amounts receivable within one year | 40/41 | €18,065 | €30,607 | +€12,542 | +69.4% |
| Trade receivables | 40 | €18,059 | €29,241 | +€11,182 | +61.9% |
| Other amounts receivable | 41 | €6 | €1,365 | +€1,360 | +23,937% |
| Current investments | 50/53 | €58,012 | €82,182 | +€24,170 | +41.7% |
| Cash at bank and in hand | 54/58 | €135,475 | €133,051 | -€2,424 | -1.8% |
| Deferred charges and accrued income | 490/1 | €0 | €131 | +€131 | |
| Total equity and liabilities | 10/49 | €218,560 | €254,241 | +€35,682 | +16.3% |
| Equity | 10/15 | €156,785 | €189,299 | +€32,514 | +20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €160,724 | €188,238 | +€27,514 | +17.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €158,864 | €186,378 | +€27,514 | +17.3% |
| Profit (loss) carried forward | 14 | -€10,139 | -€5,139 | +€5,000 | +49.3% |
| Amounts payable | 17/49 | €61,775 | €64,942 | +€3,168 | +5.1% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,775 | €14,942 | +€3,168 | +26.9% |
| Trade debts | 44 | €172 | €6,538 | +€6,367 | +3,712% |
| Suppliers | 440/4 | €172 | €6,538 | +€6,367 | +3,712% |
| Taxes, remuneration and social security | 45 | €6,957 | €4,332 | -€2,625 | -37.7% |
| Taxes | 450/3 | €6,957 | €4,332 | -€2,625 | -37.7% |
| Other amounts payable | 47/48 | €4,647 | €4,072 | -€575 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,066 | €3,795 | +€729 | +23.8% |
| Other operating charges | 640/8 | €978 | €862 | -€116 | -11.8% |
| Gross operating margin | 9900 | €75,324 | €58,094 | -€17,230 | -22.9% |
| Operating profit (loss) | 9901 | €71,279 | €53,436 | -€17,843 | -25.0% |
| Financial income | 75/76B | €12 | €262 | +€251 | +2,130% |
| Recurring financial income | 75 | €12 | €262 | +€251 | +2,130% |
| Financial charges | 65/66B | €605 | €647 | +€42 | +6.9% |
| Recurring financial charges | 65 | €605 | €647 | +€42 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €70,686 | €53,052 | -€17,634 | -24.9% |
| Income taxes | 67/77 | €19,333 | €20,538 | +€1,205 | +6.2% |
| Profit (loss) for the period | 9904 | €51,353 | €32,514 | -€18,839 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,353 | €32,514 | -€18,839 | -36.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.