DISCOM: 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.
DISCOM
Largest movements
- Deferred charges and accrued income +€20,000
up €20,000 (+57.1%), from €35,000 to €55,000
- Receivables within one year +€10,400
up €10,400 (+84.8%), from €12,262 to €22,662
- Cash -€1,769
down €1,769 (-15.2%), from €11,670 to €9,901
mainly Deferred charges and accrued income (-€20,000) and Receivables within one year (-€10,400)
- Trade debts +€31,753
up €31,753 (+214.2%), from €14,821 to €46,574
- Profit (loss) carried forward -€1,770
down €1,770 (-2.1%), from -€86,102 to -€87,872
- Tax, wage and social debts -€1,352
down €1,352 (-17.8%), from €7,611 to €6,259
- Gross operating margin +€3,525
up €3,525 (+8.8%), from €40,113 to €43,638
- Staff costs +€2,092
up €2,092 (+4.9%), from €42,540 to €44,632
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 | €85,066 | €113,697 | +€28,631 | +33.7% |
| Current assets | 29/58 | €85,066 | €113,697 | +€28,631 | +33.7% |
| Stocks and contracts in progress | 3 | €26,134 | €26,134 | = | 0.0% |
| Stocks | 30/36 | €26,134 | €26,134 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,262 | €22,662 | +€10,400 | +84.8% |
| Trade receivables | 40 | €12,262 | €22,662 | +€10,400 | +84.8% |
| Cash at bank and in hand | 54/58 | €11,670 | €9,901 | -€1,769 | -15.2% |
| Deferred charges and accrued income | 490/1 | €35,000 | €55,000 | +€20,000 | +57.1% |
| Total equity and liabilities | 10/49 | €85,066 | €113,697 | +€28,631 | +33.7% |
| Equity | 10/15 | €62,634 | €60,864 | -€1,770 | -2.8% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,102 | -€87,872 | -€1,770 | -2.1% |
| Amounts payable | 17/49 | €22,432 | €52,833 | +€30,401 | +135.5% |
| Amounts payable within one year | 42/48 | €22,432 | €52,833 | +€30,401 | +135.5% |
| Trade debts | 44 | €14,821 | €46,574 | +€31,753 | +214.2% |
| Suppliers | 440/4 | €14,821 | €46,574 | +€31,753 | +214.2% |
| Taxes, remuneration and social security | 45 | €7,611 | €6,259 | -€1,352 | -17.8% |
| Taxes | 450/3 | €7,611 | €6,259 | -€1,352 | -17.8% |
| Remuneration, social security and pensions | 62 | €42,540 | €44,632 | +€2,092 | +4.9% |
| Other operating charges | 640/8 | €505 | €520 | +€15 | +3.0% |
| Gross operating margin | 9900 | €40,113 | €43,638 | +€3,525 | +8.8% |
| Operating profit (loss) | 9901 | -€2,932 | -€1,514 | +€1,418 | +48.4% |
| Financial income | 75/76B | €375 | €3 | -€372 | -99.2% |
| Recurring financial income | 75 | €375 | €3 | -€372 | -99.2% |
| Financial charges | 65/66B | €30 | €259 | +€229 | +763.3% |
| Recurring financial charges | 65 | €30 | €259 | +€229 | +763.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,587 | -€1,770 | +€817 | +31.6% |
| Profit (loss) for the period | 9904 | -€2,587 | -€1,770 | +€817 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,587 | -€1,770 | +€817 | +31.6% |
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 6 October 2026 via checked.be.