DISAN: 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.
DISAN
Largest movements
- Cash +€8,420
up €8,420 (+32.4%), from €25,978 to €34,398
mainly Net result for the year (+€6,969) and Receivables within one year (+€1,761)
- Receivables within one year -€1,761
down €1,761 (-23.2%), from €7,586 to €5,825
of which Other amounts receivable: -€1,761
- Profit (loss) carried forward +€4,276
no longer reported in 2025 (was -€4,276)
- Reserves +€2,693
up €2,693 (+5385.5%), from €50 to €2,743
of which Distributable reserves: +€2,693
- Depreciation -€3,873
no longer reported in 2025 (was €3,873)
- Gross operating margin -€482
down €482 (-5.6%), from €8,677 to €8,195
- Other operating charges +€147
up €147 (+13.6%), from €1,079 to €1,227
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 | €34,243 | €40,886 | +€6,643 | +19.4% |
| Current assets | 29/58 | €34,243 | €40,886 | +€6,643 | +19.4% |
| Amounts receivable within one year | 40/41 | €7,586 | €5,825 | -€1,761 | -23.2% |
| Trade receivables | 40 | €3,630 | €3,630 | = | 0.0% |
| Other amounts receivable | 41 | €3,956 | €2,195 | -€1,761 | -44.5% |
| Cash at bank and in hand | 54/58 | €25,978 | €34,398 | +€8,420 | +32.4% |
| Deferred charges and accrued income | 490/1 | €679 | €663 | -€16 | -2.4% |
| Total equity and liabilities | 10/49 | €34,243 | €40,886 | +€6,643 | +19.4% |
| Equity | 10/15 | -€3,726 | €3,243 | +€6,969 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €50 | €2,743 | +€2,693 | +5385.5% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | - | €2,693 | +€2,693 | |
| Profit (loss) carried forward | 14 | -€4,276 | - | +€4,276 | |
| Amounts payable | 17/49 | €37,969 | €37,643 | -€326 | -0.9% |
| Amounts payable within one year | 42/48 | €37,969 | €37,643 | -€326 | -0.9% |
| Trade debts | 44 | €400 | €26 | -€374 | -93.5% |
| Suppliers | 440/4 | €400 | €26 | -€374 | -93.5% |
| Other amounts payable | 47/48 | €37,569 | €37,617 | +€48 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,873 | - | -€3,873 | |
| Other operating charges | 640/8 | €1,079 | €1,227 | +€147 | +13.6% |
| Gross operating margin | 9900 | €8,677 | €8,195 | -€482 | -5.6% |
| Operating profit (loss) | 9901 | €3,725 | €6,969 | +€3,244 | +87.1% |
| Profit (loss) for the period before taxes | 9903 | €3,725 | €6,969 | +€3,244 | +87.1% |
| Profit (loss) for the period | 9904 | €3,725 | €6,969 | +€3,244 | +87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,725 | €6,969 | +€3,244 | +87.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.