DISCA: 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.
DISCA
Largest movements
- Cash +€38,612
up €38,612 (+46.9%), from €82,247 to €120,859
mainly Depreciation (+€28,439) and Net result for the year (+€19,075)
- Tangible fixed assets -€28,439
down €28,439 (-3.4%), from €843,513 to €815,074
of which Land and buildings: -€27,478
- Profit (loss) carried forward +€22,786
up €22,786 (+13.1%), from -€173,863 to -€151,077
- Other debts -€10,658
down €10,658 (-1.7%), from €645,690 to €635,033
- Financial charges -€1,885
down €1,885 (-88.2%), from €2,137 to €252
- Gross operating margin -€862
down €862 (-1.4%), from €60,429 to €59,567
- Depreciation +€633
up €633 (+2.3%), from €27,806 to €28,439
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 | €928,779 | €937,958 | +€9,178 | +1.0% |
| Fixed assets | 21/28 | €843,513 | €815,074 | -€28,439 | -3.4% |
| Tangible fixed assets | 22/27 | €843,513 | €815,074 | -€28,439 | -3.4% |
| Land and buildings | 22 | €838,396 | €810,918 | -€27,478 | -3.3% |
| Plant, machinery and equipment | 23 | €5,117 | €4,156 | -€961 | -18.8% |
| Current assets | 29/58 | €85,267 | €122,884 | +€37,617 | +44.1% |
| Cash at bank and in hand | 54/58 | €82,247 | €120,859 | +€38,612 | +46.9% |
| Deferred charges and accrued income | 490/1 | €3,019 | €2,025 | -€995 | -32.9% |
| Total equity and liabilities | 10/49 | €928,779 | €937,958 | +€9,178 | +1.0% |
| Equity | 10/15 | €254,021 | €273,096 | +€19,075 | +7.5% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Revaluation surpluses | 12 | €7,243 | €7,243 | = | 0.0% |
| Reserves | 13 | €172,747 | €169,036 | -€3,711 | -2.1% |
| Tax-exempt reserves | 132 | €72,178 | €68,467 | -€3,711 | -5.1% |
| Distributable reserves | 133 | €100,569 | €100,569 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173,863 | -€151,077 | +€22,786 | +13.1% |
| Provisions and deferred taxes | 16 | €24,011 | €22,774 | -€1,237 | -5.2% |
| Deferred taxes | 168 | €24,011 | €22,774 | -€1,237 | -5.2% |
| Amounts payable | 17/49 | €650,748 | €642,088 | -€8,660 | -1.3% |
| Amounts payable within one year | 42/48 | €646,079 | €638,343 | -€7,736 | -1.2% |
| Trade debts | 44 | €47 | €3,028 | +€2,982 | +6380.7% |
| Suppliers | 440/4 | €47 | €3,028 | +€2,982 | +6380.7% |
| Taxes, remuneration and social security | 45 | €342 | €282 | -€60 | -17.5% |
| Taxes | 450/3 | €342 | €282 | -€60 | -17.5% |
| Other amounts payable | 47/48 | €645,690 | €635,033 | -€10,658 | -1.7% |
| Accrued charges and deferred income | 492/3 | €4,669 | €3,745 | -€924 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,806 | €28,439 | +€633 | +2.3% |
| Other operating charges | 640/8 | €12,529 | €12,904 | +€376 | +3.0% |
| Gross operating margin | 9900 | €60,429 | €59,567 | -€862 | -1.4% |
| Operating profit (loss) | 9901 | €20,095 | €18,225 | -€1,870 | -9.3% |
| Financial income | 75/76B | €82 | €220 | +€139 | +169.9% |
| Recurring financial income | 75 | €82 | €220 | +€139 | +169.9% |
| Financial charges | 65/66B | €2,137 | €252 | -€1,885 | -88.2% |
| Recurring financial charges | 65 | €2,137 | €252 | -€1,885 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | €18,040 | €18,193 | +€153 | +0.8% |
| Transfer from deferred taxes | 780 | €1,237 | €1,237 | = | 0.0% |
| Income taxes | 67/77 | €342 | €355 | +€13 | +3.9% |
| Profit (loss) for the period | 9904 | €18,935 | €19,075 | +€140 | +0.7% |
| Transfer from tax-exempt reserves | 789 | €3,711 | €3,711 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,646 | €22,786 | +€140 | +0.6% |
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 2 October 2026 via checked.be.