DISA: 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.
DISA
Largest movements
- Receivables within one year +€210,918
up €210,918 (+2.9%), from €7.2m to €7.4m
of which Other amounts receivable: +€165,741
- Tax, wage and social debts +€155,302
up €155,302 (+2.5%), from €6.3m to €6.5m
of which Taxes: +€159,122
- Turnover -€424,065
no longer reported in 2025 (was €424,065)
- Purchases and services -€161,176
no longer reported in 2025 (was €161,176)
- Other operating charges -€29,282
down €29,282 (-82.2%), from €35,612 to €6,330
- Gross operating margin -€19,627
down €19,627 (-7.5%), from €262,889 to €243,262
- Staff costs +€7,480
up €7,480 (+3.5%), from €216,298 to €223,778
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 | €7,197,732 | €7,408,400 | +€210,669 | +2.9% |
| Fixed assets | 21/28 | €1,883 | €2,729 | +€846 | +44.9% |
| Tangible fixed assets | 22/27 | €1,883 | €729 | -€1,154 | -61.3% |
| Furniture and vehicles | 24 | €1,883 | €729 | -€1,154 | -61.3% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €7,195,848 | €7,405,671 | +€209,823 | +2.9% |
| Amounts receivable within one year | 40/41 | €7,190,301 | €7,401,219 | +€210,918 | +2.9% |
| Trade receivables | 40 | €953,098 | €998,275 | +€45,178 | +4.7% |
| Other amounts receivable | 41 | €6,237,203 | €6,402,944 | +€165,741 | +2.7% |
| Cash at bank and in hand | 54/58 | €5,437 | €4,452 | -€985 | -18.1% |
| Deferred charges and accrued income | 490/1 | €110 | €0 | -€110 | -100.0% |
| Total equity and liabilities | 10/49 | €7,197,732 | €7,408,400 | +€210,669 | +2.9% |
| Equity | 10/15 | €821,452 | €830,703 | +€9,251 | +1.1% |
| Contributions | 10/11 | €632,128 | €632,128 | = | 0.0% |
| Capital | 10 | €632,128 | €632,128 | = | 0.0% |
| Issued capital | 100 | €632,128 | €632,128 | = | 0.0% |
| Reserves | 13 | €104,115 | €104,115 | = | 0.0% |
| Non-distributable reserves | 130/1 | €104,115 | €104,115 | = | 0.0% |
| Legal reserve | 130 | €104,115 | €104,115 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,208 | €94,460 | +€9,251 | +10.9% |
| Amounts payable | 17/49 | €6,376,280 | €6,577,697 | +€201,417 | +3.2% |
| Amounts payable within one year | 42/48 | €6,376,280 | €6,572,914 | +€196,635 | +3.1% |
| Trade debts | 44 | €57,908 | €98,870 | +€40,962 | +70.7% |
| Suppliers | 440/4 | €57,908 | €98,870 | +€40,962 | +70.7% |
| Taxes, remuneration and social security | 45 | €6,318,285 | €6,473,587 | +€155,302 | +2.5% |
| Taxes | 450/3 | €6,282,328 | €6,441,451 | +€159,122 | +2.5% |
| Remuneration and social security | 454/9 | €35,957 | €32,137 | -€3,820 | -10.6% |
| Other amounts payable | 47/48 | €87 | €457 | +€371 | +428.4% |
| Accrued charges and deferred income | 492/3 | - | €4,783 | +€4,783 | |
| Turnover | 70 | €424,065 | - | -€424,065 | |
| Goods, raw materials, services and sundry goods | 60/61 | €161,176 | - | -€161,176 | |
| Remuneration, social security and pensions | 62 | €216,298 | €223,778 | +€7,480 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,117 | €993 | -€123 | -11.0% |
| Other operating charges | 640/8 | €35,612 | €6,330 | -€29,282 | -82.2% |
| Non-recurring operating charges | 66A | €40 | €302 | +€262 | +653.9% |
| Gross operating margin | 9900 | €262,889 | €243,262 | -€19,627 | -7.5% |
| Operating profit (loss) | 9901 | €9,822 | €11,859 | +€2,037 | +20.7% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €1,071 | €1,810 | +€738 | +68.9% |
| Recurring financial charges | 65 | €1,071 | €1,810 | +€738 | +68.9% |
| Profit (loss) for the period before taxes | 9903 | €8,750 | €10,057 | +€1,307 | +14.9% |
| Income taxes | 67/77 | €718 | €806 | +€88 | +12.3% |
| Profit (loss) for the period | 9904 | €8,032 | €9,251 | +€1,219 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,032 | €9,251 | +€1,219 | +15.2% |
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 30 September 2026 via checked.be.