Disana: 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.
Disana
Largest movements
- Receivables within one year +€261,255
up €261,255 (+23.6%), from €1.1m to €1.4m
of which Other amounts receivable: +€297,163
- Cash +€43,182
up €43,182 (+32.1%), from €134,328 to €177,509
mainly Net result for the year (+€285,488) and Depreciation (+€17,558)
- Tangible fixed assets -€17,558
down €17,558 (-30.4%), from €57,765 to €40,207
- Reserves +€285,488
up €285,488 (+22.2%), from €1.3m to €1.6m
- Financial income +€22,659
up €22,659 (+85.1%), from €26,630 to €49,289
- Taxes +€5,421
up €5,421 (+6.0%), from €90,503 to €95,924
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 | €1,307,266 | €1,593,462 | +€286,195 | +21.9% |
| Fixed assets | 21/28 | €57,765 | €40,207 | -€17,558 | -30.4% |
| Tangible fixed assets | 22/27 | €57,765 | €40,207 | -€17,558 | -30.4% |
| Furniture and vehicles | 24 | €57,765 | €40,207 | -€17,558 | -30.4% |
| Current assets | 29/58 | €1,249,501 | €1,553,254 | +€303,753 | +24.3% |
| Amounts receivable within one year | 40/41 | €1,105,146 | €1,366,401 | +€261,255 | +23.6% |
| Trade receivables | 40 | €35,909 | €0 | -€35,909 | -100% |
| Other amounts receivable | 41 | €1,069,237 | €1,366,401 | +€297,163 | +27.8% |
| Cash at bank and in hand | 54/58 | €134,328 | €177,509 | +€43,182 | +32.1% |
| Deferred charges and accrued income | 490/1 | €10,027 | €9,344 | -€683 | -6.8% |
| Total equity and liabilities | 10/49 | €1,307,266 | €1,593,462 | +€286,195 | +21.9% |
| Equity | 10/15 | €1,287,279 | €1,572,767 | +€285,488 | +22.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,284,779 | €1,570,267 | +€285,488 | +22.2% |
| Distributable reserves | 133 | €1,284,779 | €1,570,267 | +€285,488 | +22.2% |
| Amounts payable | 17/49 | €19,988 | €20,694 | +€707 | +3.5% |
| Amounts payable within one year | 42/48 | €19,988 | €20,694 | +€707 | +3.5% |
| Trade debts | 44 | €1,640 | €1,649 | +€9 | +0.6% |
| Suppliers | 440/4 | €1,640 | €1,649 | +€9 | +0.6% |
| Taxes, remuneration and social security | 45 | €18,348 | €19,045 | +€697 | +3.8% |
| Taxes | 450/3 | €18,348 | €19,045 | +€697 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,558 | €17,558 | = | 0.0% |
| Other operating charges | 640/8 | €718 | €1,060 | +€342 | +47.6% |
| Gross operating margin | 9900 | €349,726 | €351,242 | +€1,516 | +0.4% |
| Operating profit (loss) | 9901 | €331,450 | €332,624 | +€1,174 | +0.4% |
| Financial income | 75/76B | €26,630 | €49,289 | +€22,659 | +85.1% |
| Recurring financial income | 75 | €26,630 | €49,289 | +€22,659 | +85.1% |
| Financial charges | 65/66B | €503 | €501 | -€3 | -0.5% |
| Recurring financial charges | 65 | €503 | €501 | -€3 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €357,577 | €381,412 | +€23,836 | +6.7% |
| Income taxes | 67/77 | €90,503 | €95,924 | +€5,421 | +6.0% |
| Profit (loss) for the period | 9904 | €267,074 | €285,488 | +€18,415 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €267,074 | €285,488 | +€18,415 | +6.9% |
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 22 October 2026 via checked.be.