DIS MOI OUI !!!: 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 MOI OUI !!!
Largest movements
- Cash -€18,370
down €18,370 (-39.6%), from €46,346 to €27,976
mainly Debts after one year (-€41,090) and Contributions, distributions and other (-€10,000)
- Tangible fixed assets -€16,156
down €16,156 (-11.8%), from €137,392 to €121,236
of which Plant, machinery and equipment: -€8,641
- Receivables within one year -€11,218
down €11,218 (-33.2%), from €33,841 to €22,623
- Debts after one year -€41,090
down €41,090 (-21.3%), from €193,346 to €152,256
- Reserves +€15,000
up €15,000 (+120%), from €12,500 to €27,500
- Tax, wage and social debts -€6,268
down €6,268 (-15.2%), from €41,318 to €35,050
of which Remuneration and social security: -€6,731
- Accrued charges and deferred income -€4,420
no longer reported in 2025 (was €4,420)
- Trade debts -€3,756
down €3,756 (-35.7%), from €10,521 to €6,765
- Gross operating margin -€8,255
down €8,255 (-3.2%), from €259,559 to €251,304
- Depreciation -€8,110
down €8,110 (-33.4%), from €24,266 to €16,156
- Taxes +€4,112
up €4,112 (+67.4%), from €6,103 to €10,215
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 | €354,424 | €310,572 | -€43,852 | -12.4% |
| Fixed assets | 21/28 | €137,392 | €121,236 | -€16,156 | -11.8% |
| Tangible fixed assets | 22/27 | €137,392 | €121,236 | -€16,156 | -11.8% |
| Land and buildings | 22 | €103,436 | €96,029 | -€7,407 | -7.2% |
| Plant, machinery and equipment | 23 | €33,848 | €25,207 | -€8,641 | -25.5% |
| Furniture and vehicles | 24 | €108 | - | -€108 | |
| Current assets | 29/58 | €217,032 | €189,336 | -€27,696 | -12.8% |
| Stocks and contracts in progress | 3 | €135,721 | €137,699 | +€1,979 | +1.5% |
| Stocks | 30/36 | €135,721 | €137,699 | +€1,979 | +1.5% |
| Amounts receivable within one year | 40/41 | €33,841 | €22,623 | -€11,218 | -33.2% |
| Other amounts receivable | 41 | €33,841 | €22,623 | -€11,218 | -33.2% |
| Cash at bank and in hand | 54/58 | €46,346 | €27,976 | -€18,370 | -39.6% |
| Deferred charges and accrued income | 490/1 | €1,124 | €1,039 | -€86 | -7.6% |
| Total equity and liabilities | 10/49 | €354,424 | €310,572 | -€43,852 | -12.4% |
| Equity | 10/15 | €40,903 | €54,284 | +€13,382 | +32.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €27,500 | +€15,000 | +120% |
| Distributable reserves | 133 | €12,500 | €27,500 | +€15,000 | +120% |
| Profit (loss) carried forward | 14 | €3,403 | €1,784 | -€1,618 | -47.6% |
| Amounts payable | 17/49 | €313,521 | €256,288 | -€57,234 | -18.3% |
| Amounts payable after more than one year | 17 | €193,346 | €152,256 | -€41,090 | -21.3% |
| Financial debts | 170/4 | €193,346 | €152,256 | -€41,090 | -21.3% |
| Amounts payable within one year | 42/48 | €115,755 | €104,032 | -€11,723 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €46,937 | €45,238 | -€1,699 | -3.6% |
| Trade debts | 44 | €10,521 | €6,765 | -€3,756 | -35.7% |
| Suppliers | 440/4 | €10,521 | €6,765 | -€3,756 | -35.7% |
| Taxes, remuneration and social security | 45 | €41,318 | €35,050 | -€6,268 | -15.2% |
| Taxes | 450/3 | €34,587 | €35,050 | +€463 | +1.3% |
| Remuneration and social security | 454/9 | €6,731 | - | -€6,731 | |
| Other amounts payable | 47/48 | €16,979 | €16,979 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,420 | - | -€4,420 | |
| Remuneration, social security and pensions | 62 | €191,647 | €191,213 | -€434 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,266 | €16,156 | -€8,110 | -33.4% |
| Other operating charges | 640/8 | €2,175 | €2,179 | +€4 | +0.2% |
| Gross operating margin | 9900 | €259,559 | €251,304 | -€8,255 | -3.2% |
| Operating profit (loss) | 9901 | €41,471 | €41,756 | +€285 | +0.7% |
| Financial income | 75/76B | €1,196 | €1,427 | +€231 | +19.3% |
| Recurring financial income | 75 | €1,196 | €1,427 | +€231 | +19.3% |
| Financial charges | 65/66B | €9,046 | €9,587 | +€541 | +6.0% |
| Recurring financial charges | 65 | €9,046 | €9,587 | +€541 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €33,622 | €33,596 | -€25 | -0.1% |
| Income taxes | 67/77 | €6,103 | €10,215 | +€4,112 | +67.4% |
| Profit (loss) for the period | 9904 | €27,518 | €23,382 | -€4,137 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,518 | €23,382 | -€4,137 | -15.0% |
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 23 October 2026 via checked.be.