DISCORP: 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.
What changed
DISCORP
NACE 46.500, Wholesale of information and communication equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€441,043
2024 · €203,125+€237,917
Equity
€1.4m
2024 · €1.3m+€55,899
Cash
€805,460
2024 · €1.9m-€1.1m
Balance sheet total
€9.1m
2024 · €11.6m-€2.5m
Largest movements
Assets
- Receivables within one year -€1.1m
down €1.1m (-15.9%), from €7.2m to €6.0m
of which Trade receivables: -€1.1m
- Cash -€1.1m
down €1.1m (-56.8%), from €1.9m to €805,460
mainly Short-term financial debts (-€1.7m) and Accrued charges and deferred income (-€495,631)
- Tangible fixed assets -€152,990
down €152,990 (-12.2%), from €1.2m to €1.1m
of which Other tangible fixed assets: -€305,586
- Stocks and contracts -€141,656
down €141,656 (-12.7%), from €1.1m to €970,497
Equity and liabilities
- Short-term financial debts -€1.7m
down €1.7m (-32.6%), from €5.2m to €3.5m
- Accrued charges and deferred income -€495,631
down €495,631 (-79.7%), from €622,249 to €126,617
- Trade debts -€278,022
down €278,022 (-9.0%), from €3.1m to €2.8m
- Debts after one year -€208,377
down €208,377 (-27.6%), from €756,064 to €547,687
- Tax, wage and social debts +€160,723
up €160,723 (+62.4%), from €257,666 to €418,389
of which Remuneration and social security: +€116,654
Income statement
- Turnover +€1.6m
up €1.6m (+5.2%), from €29.9m to €31.5m
- Goods and materials +€829,516
up €829,516 (+3.5%), from €23.6m to €24.4m
of which Purchases: +€505,664
- Staff costs +€317,687
up €317,687 (+15.5%), from €2.0m to €2.4m
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.
Result 2024
€203,125
Turnover
+€1.6m
Other operating income
+€139,630
Goods and materials
-€829,516
Services and other goods
-€276,649
Staff costs
-€317,687
Depreciation
-€19,623
Write-downs
-€8,136
Other operating charges
+€4,316
Other operating items
+€1,191
Financial income
+€15,154
Financial charges
+€51,317
Taxes
-€83,007
Result 2025
€441,043
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.
From operations
+€1.5m
Investment
-€75,629
Financing
-€2.4m
Cash 2024
€1.9m
From operations (derived)
+€1.5m
Net result for the year
+€441,043
Depreciation
+€288,836
Stocks and contracts
+€141,656
Receivables within one year
+€1.1m
Deferred charges and accrued income
-€50,714
Trade debts
-€278,022
Tax, wage and social debts
+€160,723
Advances received
+€101,480
Other debts
-€1,391
Accrued charges and deferred income
-€495,631
Investment (derived)
-€75,629
Investment in fixed assets (net)
-€75,629
Financing
-€2.4m
Debts after one year
-€208,377
Current portion of long-term debt
-€151,401
Short-term financial debts
-€1.7m
Contributions, distributions and other
-€385,143
Cash 2025
€805,460
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,624,873 | €9,115,428 | -€2.5m | -21.6% |
| Fixed assets | 21/28 | €1,409,049 | €1,195,842 | -€213,207 | -15.1% |
| Intangible fixed assets | 21 | €128,279 | €67,543 | -€60,737 | -47.3% |
| Tangible fixed assets | 22/27 | €1,249,726 | €1,096,736 | -€152,990 | -12.2% |
| Land and buildings | 22 | €534,347 | €500,165 | -€34,183 | -6.4% |
| Plant, machinery and equipment | 23 | - | €4,260 | +€4,260 | |
| Furniture and vehicles | 24 | €135,380 | €350,516 | +€215,136 | +158.9% |
| Leasing and similar rights | 25 | €44,770 | €12,153 | -€32,617 | -72.9% |
| Other tangible fixed assets | 26 | €535,229 | €229,643 | -€305,586 | -57.1% |
| Financial fixed assets | 28 | €31,044 | €31,564 | +€520 | +1.7% |
| Other financial fixed assets | 284/8 | €31,044 | €31,564 | +€520 | +1.7% |
| Amounts receivable and cash guarantees | 285/8 | €31,044 | €31,564 | +€520 | +1.7% |
| Current assets | 29/58 | €10,215,824 | €7,919,586 | -€2.3m | -22.5% |
| Stocks and contracts in progress | 3 | €1,112,153 | €970,497 | -€141,656 | -12.7% |
| Stocks | 30/36 | €1,112,153 | €970,497 | -€141,656 | -12.7% |
| Goods purchased for resale | 34 | €1,112,153 | €970,497 | -€141,656 | -12.7% |
| Amounts receivable within one year | 40/41 | €7,194,579 | €6,047,443 | -€1.1m | -15.9% |
| Trade receivables | 40 | €7,086,094 | €5,945,589 | -€1.1m | -16.1% |
| Other amounts receivable | 41 | €108,484 | €101,854 | -€6,631 | -6.1% |
| Cash at bank and in hand | 54/58 | €1,863,621 | €805,460 | -€1.1m | -56.8% |
| Deferred charges and accrued income | 490/1 | €45,472 | €96,185 | +€50,714 | +111.5% |
| Total equity and liabilities | 10/49 | €11,624,873 | €9,115,428 | -€2.5m | -21.6% |
| Equity | 10/15 | €1,297,036 | €1,352,935 | +€55,899 | +4.3% |
| Contributions | 10/11 | €128,000 | €128,000 | = | 0.0% |
| Capital | 10 | €128,000 | €128,000 | = | 0.0% |
| Issued capital | 100 | €128,000 | €128,000 | = | 0.0% |
| Reserves | 13 | €965,911 | €965,911 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,800 | €12,800 | = | 0.0% |
| Legal reserve | 130 | €12,800 | €12,800 | = | 0.0% |
| Distributable reserves | 133 | €953,111 | €953,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,125 | €259,024 | +€55,899 | +27.5% |
| Amounts payable | 17/49 | €10,327,838 | €7,762,493 | -€2.6m | -24.8% |
| Amounts payable after more than one year | 17 | €756,064 | €547,687 | -€208,377 | -27.6% |
| Financial debts | 170/4 | €756,064 | €547,687 | -€208,377 | -27.6% |
| Leasing and similar obligations | 172 | €12,490 | - | -€12,490 | |
| Credit institutions | 173 | €743,574 | €547,687 | -€195,887 | -26.3% |
| Amounts payable within one year | 42/48 | €8,949,524 | €7,088,188 | -€1.9m | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €359,778 | €208,377 | -€151,401 | -42.1% |
| Financial debts | 43 | €5,197,907 | €3,505,182 | -€1.7m | -32.6% |
| Credit institutions | 430/8 | €5,197,907 | €3,505,182 | -€1.7m | -32.6% |
| Trade debts | 44 | €3,098,366 | €2,820,344 | -€278,022 | -9.0% |
| Suppliers | 440/4 | €3,098,366 | €2,820,344 | -€278,022 | -9.0% |
| Advances received on contracts in progress | 46 | €26,418 | €127,898 | +€101,480 | +384.1% |
| Taxes, remuneration and social security | 45 | €257,666 | €418,389 | +€160,723 | +62.4% |
| Taxes | 450/3 | €54,804 | €98,873 | +€44,069 | +80.4% |
| Remuneration and social security | 454/9 | €202,862 | €319,516 | +€116,654 | +57.5% |
| Other amounts payable | 47/48 | €9,389 | €7,998 | -€1,391 | -14.8% |
| Accrued charges and deferred income | 492/3 | €622,249 | €126,617 | -€495,631 | -79.7% |
| Operating income | 70/76A | €29,957,754 | €31,659,217 | +€1.7m | +5.7% |
| Turnover | 70 | €29,923,978 | €31,484,906 | +€1.6m | +5.2% |
| Other operating income | 74 | €19,970 | €159,600 | +€139,630 | +699.2% |
| Non-recurring operating income | 76A | €13,805 | €14,711 | +€905 | +6.6% |
| Operating charges | 60/66A | €29,389,738 | €30,836,749 | +€1.4m | +4.9% |
| Goods for resale, raw materials and consumables | 60 | €23,584,154 | €24,413,671 | +€829,516 | +3.5% |
| Purchases | 600/8 | €23,774,487 | €24,280,151 | +€505,664 | +2.1% |
| Change in stocks: decrease (increase) | 609 | -€190,333 | €133,519 | +€323,852 | |
| Services and other goods | 61 | €3,475,416 | €3,752,065 | +€276,649 | +8.0% |
| Remuneration, social security and pensions | 62 | €2,044,325 | €2,362,012 | +€317,687 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269,213 | €288,836 | +€19,623 | +7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,136 | +€8,136 | |
| Other operating charges | 640/8 | €14,544 | €10,229 | -€4,316 | -29.7% |
| Non-recurring operating charges | 66A | €2,086 | €1,800 | -€286 | -13.7% |
| Operating profit (loss) | 9901 | €568,016 | €822,468 | +€254,453 | +44.8% |
| Financial income | 75/76B | €14,700 | €29,854 | +€15,154 | +103.1% |
| Recurring financial income | 75 | €14,700 | €29,854 | +€15,154 | +103.1% |
| Income from financial fixed assets | 750 | €59 | €588 | +€530 | +900.2% |
| Other financial income | 752/9 | €14,641 | €29,266 | +€14,625 | +99.9% |
| Financial charges | 65/66B | €258,075 | €206,758 | -€51,317 | -19.9% |
| Recurring financial charges | 65 | €258,075 | €206,758 | -€51,317 | -19.9% |
| Debt charges | 650 | €236,299 | €164,614 | -€71,686 | -30.3% |
| Other financial charges | 652/9 | €21,776 | €42,144 | +€20,369 | +93.5% |
| Profit (loss) for the period before taxes | 9903 | €324,641 | €645,565 | +€320,924 | +98.9% |
| Income taxes | 67/77 | €121,516 | €204,522 | +€83,007 | +68.3% |
| Taxes | 670/3 | €121,516 | €204,522 | +€83,007 | +68.3% |
| Profit (loss) for the period | 9904 | €203,125 | €441,043 | +€237,917 | +117.1% |
| Profit (loss) for the period to be appropriated | 9905 | €203,125 | €441,043 | +€237,917 | +117.1% |
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 30 September 2026 via checked.be.