Discosmash: 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.
Discosmash
Largest movements
- Cash -€25,692
down €25,692 (-22.8%), from €112,582 to €86,890
mainly Investment in fixed assets (net) (-€147,004) and Stocks and contracts (-€19,864)
- Stocks and contracts +€19,864
up €19,864 (+42.3%), from €46,983 to €66,847
- Tangible fixed assets +€10,949
up €10,949 (+2.6%), from €420,469 to €431,418
of which Plant, machinery and equipment: +€23,796
- Reserves +€48,012
up €48,012 (+18.1%), from €265,416 to €313,427
of which Distributable reserves: +€48,012
- Other debts -€17,000
no longer reported in 2025 (was €17,000)
- Debts after one year -€16,600
down €16,600 (-9.8%), from €169,148 to €152,549
- Gross operating margin -€67,178
down €67,178 (-25.3%), from €265,105 to €197,927
- Financial income +€38,901
up €38,901 (+776%), from €5,016 to €43,917
- Staff costs -€34,162
no longer reported in 2025 (was €34,162)
- Depreciation +€24,581
up €24,581 (+22.1%), from €111,475 to €136,056
- Financial charges +€5,413
up €5,413 (+57.6%), from €9,400 to €14,813
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 | €645,328 | €654,749 | +€9,421 | +1.5% |
| Fixed assets | 21/28 | €420,469 | €431,418 | +€10,949 | +2.6% |
| Tangible fixed assets | 22/27 | €420,469 | €431,418 | +€10,949 | +2.6% |
| Plant, machinery and equipment | 23 | €289,090 | €312,886 | +€23,796 | +8.2% |
| Furniture and vehicles | 24 | €131,379 | €118,532 | -€12,847 | -9.8% |
| Current assets | 29/58 | €224,859 | €223,332 | -€1,528 | -0.7% |
| Amounts receivable after more than one year | 29 | €30 | €30 | = | 0.0% |
| Other amounts receivable | 291 | €30 | €30 | = | 0.0% |
| Stocks and contracts in progress | 3 | €46,983 | €66,847 | +€19,864 | +42.3% |
| Stocks | 30/36 | €46,983 | €66,847 | +€19,864 | +42.3% |
| Amounts receivable within one year | 40/41 | €65,265 | €67,397 | +€2,133 | +3.3% |
| Trade receivables | 40 | €49,899 | €34,033 | -€15,866 | -31.8% |
| Other amounts receivable | 41 | €15,366 | €33,364 | +€17,998 | +117% |
| Cash at bank and in hand | 54/58 | €112,582 | €86,890 | -€25,692 | -22.8% |
| Deferred charges and accrued income | 490/1 | - | €2,167 | +€2,167 | |
| Total equity and liabilities | 10/49 | €645,328 | €654,749 | +€9,421 | +1.5% |
| Equity | 10/15 | €364,573 | €412,585 | +€48,012 | +13.2% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €265,416 | €313,427 | +€48,012 | +18.1% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €255,500 | €303,512 | +€48,012 | +18.8% |
| Provisions and deferred taxes | 16 | €9,313 | €6,619 | -€2,694 | -28.9% |
| Provisions for liabilities and charges | 160/5 | €9,313 | €6,619 | -€2,694 | -28.9% |
| Other liabilities and charges | 164/5 | €9,313 | €6,619 | -€2,694 | -28.9% |
| Amounts payable | 17/49 | €271,442 | €235,546 | -€35,896 | -13.2% |
| Amounts payable after more than one year | 17 | €169,148 | €152,549 | -€16,600 | -9.8% |
| Financial debts | 170/4 | €169,148 | €152,549 | -€16,600 | -9.8% |
| Amounts payable within one year | 42/48 | €102,294 | €82,997 | -€19,297 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €54,531 | €50,154 | -€4,378 | -8.0% |
| Trade debts | 44 | €28,521 | €32,843 | +€4,322 | +15.2% |
| Suppliers | 440/4 | €28,521 | €32,843 | +€4,322 | +15.2% |
| Taxes, remuneration and social security | 45 | €2,241 | - | -€2,241 | |
| Remuneration and social security | 454/9 | €2,241 | - | -€2,241 | |
| Other amounts payable | 47/48 | €17,000 | - | -€17,000 | |
| Remuneration, social security and pensions | 62 | €34,162 | - | -€34,162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,475 | €136,056 | +€24,581 | +22.1% |
| Other operating charges | 640/8 | €4,074 | €3,490 | -€584 | -14.3% |
| Non-recurring operating charges | 66A | - | €712 | +€712 | |
| Gross operating margin | 9900 | €265,105 | €197,927 | -€67,178 | -25.3% |
| Operating profit (loss) | 9901 | €115,395 | €57,669 | -€57,725 | -50.0% |
| Financial income | 75/76B | €5,016 | €43,917 | +€38,901 | +776% |
| Recurring financial income | 75 | €5,016 | €43,917 | +€38,901 | +776% |
| Financial charges | 65/66B | €9,400 | €14,813 | +€5,413 | +57.6% |
| Recurring financial charges | 65 | €9,400 | €14,813 | +€5,413 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | €111,011 | €86,773 | -€24,238 | -21.8% |
| Income taxes | 67/77 | €26,725 | €27,515 | +€790 | +3.0% |
| Profit (loss) for the period | 9904 | €84,285 | €59,258 | -€25,027 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €84,285 | €59,258 | -€25,027 | -29.7% |
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 18 October 2026 via checked.be.