DISA-TRANS: 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.
DISA-TRANS
Largest movements
- Tangible fixed assets +€221,229
up €221,229 (+118%), from €187,472 to €408,700
- Receivables within one year -€25,525
down €25,525 (-35.6%), from €71,625 to €46,100
of which Trade receivables: -€28,553
- Cash +€7,120
up €7,120 (+19.2%), from €36,999 to €44,120
mainly Depreciation (+€112,340) and Debts after one year (+€59,563)
- Debts after one year +€59,563
up €59,563 (+96.0%), from €62,037 to €121,600
- Other debts +€58,446
up €58,446, from €0 to €58,446
- Profit (loss) carried forward +€46,470
up €46,470 (+114%), from €40,862 to €87,332
- Trade debts +€20,525
up €20,525 (+2,669%), from €769 to €21,294
- Current portion of long-term debt +€14,764
up €14,764 (+37.9%), from €39,006 to €53,770
- Gross operating margin +€103,174
up €103,174 (+25.5%), from €404,199 to €507,373
- Staff costs +€53,608
up €53,608 (+19.6%), from €272,831 to €326,440
- Depreciation +€40,624
up €40,624 (+56.6%), from €71,716 to €112,340
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 | €302,328 | €509,530 | +€207,202 | +68.5% |
| Fixed assets | 21/28 | €187,622 | €408,850 | +€221,229 | +118% |
| Tangible fixed assets | 22/27 | €187,472 | €408,700 | +€221,229 | +118% |
| Furniture and vehicles | 24 | €187,472 | €408,700 | +€221,229 | +118% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €114,707 | €100,680 | -€14,027 | -12.2% |
| Amounts receivable within one year | 40/41 | €71,625 | €46,100 | -€25,525 | -35.6% |
| Trade receivables | 40 | €62,079 | €33,526 | -€28,553 | -46.0% |
| Other amounts receivable | 41 | €9,547 | €12,574 | +€3,028 | +31.7% |
| Cash at bank and in hand | 54/58 | €36,999 | €44,120 | +€7,120 | +19.2% |
| Deferred charges and accrued income | 490/1 | €6,082 | €10,460 | +€4,378 | +72.0% |
| Total equity and liabilities | 10/49 | €302,328 | €509,530 | +€207,202 | +68.5% |
| Equity | 10/15 | €170,862 | €217,332 | +€46,470 | +27.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €125,000 | €125,000 | = | 0.0% |
| Distributable reserves | 133 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,862 | €87,332 | +€46,470 | +114% |
| Amounts payable | 17/49 | €131,467 | €292,198 | +€160,731 | +122% |
| Amounts payable after more than one year | 17 | €62,037 | €121,600 | +€59,563 | +96.0% |
| Financial debts | 170/4 | €62,037 | €121,600 | +€59,563 | +96.0% |
| Amounts payable within one year | 42/48 | €69,430 | €170,598 | +€101,168 | +146% |
| Current portion of amounts payable after more than one year | 42 | €39,006 | €53,770 | +€14,764 | +37.9% |
| Trade debts | 44 | €769 | €21,294 | +€20,525 | +2,669% |
| Suppliers | 440/4 | €769 | €21,294 | +€20,525 | +2,669% |
| Taxes, remuneration and social security | 45 | €29,655 | €37,087 | +€7,432 | +25.1% |
| Taxes | 450/3 | €1,360 | €1,003 | -€357 | -26.3% |
| Remuneration and social security | 454/9 | €28,294 | €36,084 | +€7,790 | +27.5% |
| Other amounts payable | 47/48 | €0 | €58,446 | +€58,446 | |
| Remuneration, social security and pensions | 62 | €272,831 | €326,440 | +€53,608 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,716 | €112,340 | +€40,624 | +56.6% |
| Other operating charges | 640/8 | €2,476 | €1,671 | -€806 | -32.5% |
| Gross operating margin | 9900 | €404,199 | €507,373 | +€103,174 | +25.5% |
| Operating profit (loss) | 9901 | €57,175 | €66,923 | +€9,748 | +17.0% |
| Financial income | 75/76B | €0 | €5 | +€5 | |
| Recurring financial income | 75 | €0 | €5 | +€5 | |
| Financial charges | 65/66B | €5,288 | €7,734 | +€2,446 | +46.2% |
| Recurring financial charges | 65 | €5,288 | €7,734 | +€2,446 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €51,887 | €59,195 | +€7,308 | +14.1% |
| Income taxes | 67/77 | €13,238 | €12,725 | -€513 | -3.9% |
| Profit (loss) for the period | 9904 | €38,649 | €46,470 | +€7,821 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,649 | €46,470 | +€7,821 | +20.2% |
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 20 October 2026 via checked.be.