DISCAI: 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.
DISCAI
Largest movements
- Cash +€1.6m
up €1.6m (+64.3%), from €2.5m to €4.1m
mainly Contributions, distributions and other (+€1.0m) and Depreciation (+€894,058)
- Deferred charges and accrued income +€117,313
up €117,313 (+1131.7%), from €10,366 to €127,679
- Contributions +€1.0m
up €1.0m (+7.6%), from €13.2m to €14.2m
- Profit (loss) carried forward +€721,418
up €721,418 (+11.2%), from -€6.4m to -€5.7m
- Trade debts +€396,777
up €396,777 (+3650.9%), from €10,868 to €407,646
- Other debts -€172,716
down €172,716 (-59.5%), from €290,155 to €117,438
- Gross operating margin +€3.1m
up €3.1m, from -€431,608 to €2.7m
- Staff costs +€186,756
up €186,756 (+26.7%), from €699,171 to €885,926
- Other operating charges +€135,273
up €135,273 (+369.8%), from €36,575 to €171,849
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 | €7,271,761 | €9,116,258 | +€1.8m | +25.4% |
| Fixed assets | 21/28 | €4,522,611 | €4,554,764 | +€32,153 | +0.7% |
| Intangible fixed assets | 21 | €4,522,611 | €4,554,764 | +€32,153 | +0.7% |
| Current assets | 29/58 | €2,749,150 | €4,561,494 | +€1.8m | +65.9% |
| Amounts receivable within one year | 40/41 | €233,460 | €317,611 | +€84,150 | +36.0% |
| Trade receivables | 40 | €233,460 | €85,525 | -€147,935 | -63.4% |
| Other amounts receivable | 41 | - | €232,086 | +€232,086 | |
| Cash at bank and in hand | 54/58 | €2,505,324 | €4,116,204 | +€1.6m | +64.3% |
| Deferred charges and accrued income | 490/1 | €10,366 | €127,679 | +€117,313 | +1131.7% |
| Total equity and liabilities | 10/49 | €7,271,761 | €9,116,258 | +€1.8m | +25.4% |
| Equity | 10/15 | €6,760,113 | €8,481,531 | +€1.7m | +25.5% |
| Contributions | 10/11 | €13,200,000 | €14,200,000 | +€1.0m | +7.6% |
| Capital | 10 | €13,200,000 | €14,200,000 | +€1.0m | +7.6% |
| Issued capital | 100 | €13,200,000 | €14,200,000 | +€1.0m | +7.6% |
| Profit (loss) carried forward | 14 | -€6,439,887 | -€5,718,469 | +€721,418 | +11.2% |
| Amounts payable | 17/49 | €511,648 | €634,727 | +€123,078 | +24.1% |
| Amounts payable within one year | 42/48 | €444,921 | €622,067 | +€177,146 | +39.8% |
| Trade debts | 44 | €10,868 | €407,646 | +€396,777 | +3650.9% |
| Suppliers | 440/4 | €10,868 | €407,646 | +€396,777 | +3650.9% |
| Taxes, remuneration and social security | 45 | €143,898 | €96,983 | -€46,916 | -32.6% |
| Taxes | 450/3 | - | €19,325 | +€19,325 | |
| Remuneration and social security | 454/9 | €143,898 | €77,658 | -€66,240 | -46.0% |
| Other amounts payable | 47/48 | €290,155 | €117,438 | -€172,716 | -59.5% |
| Accrued charges and deferred income | 492/3 | €66,727 | €12,660 | -€54,067 | -81.0% |
| Remuneration, social security and pensions | 62 | €699,171 | €885,926 | +€186,756 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €889,729 | €894,058 | +€4,329 | +0.5% |
| Other operating charges | 640/8 | €36,575 | €171,849 | +€135,273 | +369.8% |
| Non-recurring operating charges | 66A | €315,000 | - | -€315,000 | |
| Gross operating margin | 9900 | -€431,608 | €2,677,244 | +€3.1m | |
| Operating profit (loss) | 9901 | -€2,372,084 | €725,410 | +€3.1m | |
| Financial income | 75/76B | €9 | €1,703 | +€1,694 | +19700.3% |
| Recurring financial income | 75 | €9 | €1,703 | +€1,694 | +19700.3% |
| Financial charges | 65/66B | €3,029 | €3,190 | +€160 | +5.3% |
| Recurring financial charges | 65 | €3,029 | €3,190 | +€160 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,375,104 | €723,924 | +€3.1m | |
| Income taxes | 67/77 | €11,488 | €2,505 | -€8,983 | -78.2% |
| Profit (loss) for the period | 9904 | -€2,386,592 | €721,418 | +€3.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,386,592 | €721,418 | +€3.1m |
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 3 October 2026 via checked.be.