DISCUS: 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
DISCUS
NACE 47.639, Retail sale of other sporting goods
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€19,802
2023 · €29,821-€10,019
Equity
€552,974
2023 · €533,173+€19,802
Cash
€206,522
2023 · €208,201-€1,678
Balance sheet total
€889,897
2023 · €914,892-€24,995
Largest movements
Assets
- Tangible fixed assets -€22,510
down €22,510 (-24.6%), from €91,521 to €69,011
Equity and liabilities
- Trade debts -€19,920
down €19,920 (-7.3%), from €271,672 to €251,752
- Current portion of long-term debt -€15,262
down €15,262 (-88.9%), from €17,176 to €1,914
- Reserves +€10,000
up €10,000 (+4.1%), from €241,860 to €251,860
of which Distributable reserves: +€10,000
- Profit (loss) carried forward +€9,802
up €9,802 (+3.4%), from €285,113 to €294,914
Income statement
- Staff costs +€23,172
up €23,172 (+7.1%), from €325,015 to €348,187
- Gross operating margin +€7,433
up €7,433 (+1.8%), from €409,468 to €416,901
From the 2023 result to the 2024 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 2023
€29,821
Gross operating margin
+€7,433
Staff costs
-€23,172
Depreciation
+€148
Other operating charges
+€39
Other operating items
+€863
Financial income
+€2,071
Financial charges
+€245
Taxes
+€2,353
Result 2024
€19,802
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€28,080
Investment
-€9,967
Financing
-€19,791
Cash 2023
€208,201
From operations (derived)
+€28,080
Net result for the year
+€19,802
Depreciation
+€32,478
Stocks and contracts
-€5,700
Receivables within one year
+€7,030
Deferred charges and accrued income
-€523
Trade debts
-€19,920
Tax, wage and social debts
-€5,086
Investment (derived)
-€9,967
Investment in fixed assets (net)
-€9,967
Financing
-€19,791
Debts after one year
-€1,914
Current portion of long-term debt
-€15,262
Short-term financial debts
-€2,615
Cash 2024
€206,522
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €914,892 | €889,897 | -€24,995 | -2.7% |
| Fixed assets | 21/28 | €91,561 | €69,051 | -€22,510 | -24.6% |
| Tangible fixed assets | 22/27 | €91,521 | €69,011 | -€22,510 | -24.6% |
| Plant, machinery and equipment | 23 | €20,434 | €18,792 | -€1,642 | -8.0% |
| Furniture and vehicles | 24 | €19,563 | €11,896 | -€7,667 | -39.2% |
| Leasing and similar rights | 25 | €10,438 | €2,319 | -€8,119 | -77.8% |
| Other tangible fixed assets | 26 | €41,085 | €36,004 | -€5,082 | -12.4% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €823,331 | €820,846 | -€2,485 | -0.3% |
| Stocks and contracts in progress | 3 | €578,725 | €584,425 | +€5,700 | +1.0% |
| Stocks | 30/36 | €578,725 | €584,425 | +€5,700 | +1.0% |
| Amounts receivable within one year | 40/41 | €22,429 | €15,399 | -€7,030 | -31.3% |
| Trade receivables | 40 | €17,355 | €5,840 | -€11,515 | -66.3% |
| Other amounts receivable | 41 | €5,074 | €9,558 | +€4,485 | +88.4% |
| Cash at bank and in hand | 54/58 | €208,201 | €206,522 | -€1,678 | -0.8% |
| Deferred charges and accrued income | 490/1 | €13,976 | €14,500 | +€523 | +3.7% |
| Total equity and liabilities | 10/49 | €914,892 | €889,897 | -€24,995 | -2.7% |
| Equity | 10/15 | €533,173 | €552,974 | +€19,802 | +3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €241,860 | €251,860 | +€10,000 | +4.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €240,000 | €250,000 | +€10,000 | +4.2% |
| Profit (loss) carried forward | 14 | €285,113 | €294,914 | +€9,802 | +3.4% |
| Amounts payable | 17/49 | €381,719 | €336,922 | -€44,797 | -11.7% |
| Amounts payable after more than one year | 17 | €1,914 | - | -€1,914 | |
| Financial debts | 170/4 | €1,914 | - | -€1,914 | |
| Amounts payable within one year | 42/48 | €379,805 | €336,922 | -€42,883 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €17,176 | €1,914 | -€15,262 | -88.9% |
| Financial debts | 43 | €6,611 | €3,995 | -€2,615 | -39.6% |
| Credit institutions | 430/8 | €6,611 | €3,995 | -€2,615 | -39.6% |
| Trade debts | 44 | €271,672 | €251,752 | -€19,920 | -7.3% |
| Suppliers | 440/4 | €271,672 | €251,752 | -€19,920 | -7.3% |
| Taxes, remuneration and social security | 45 | €84,347 | €79,261 | -€5,086 | -6.0% |
| Taxes | 450/3 | €32,600 | €26,300 | -€6,300 | -19.3% |
| Remuneration and social security | 454/9 | €51,746 | €52,961 | +€1,214 | +2.3% |
| Non-recurring operating income | 76A | €3,132 | €654 | -€2,478 | -79.1% |
| Remuneration, social security and pensions | 62 | €325,015 | €348,187 | +€23,172 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,626 | €32,478 | -€148 | -0.5% |
| Other operating charges | 640/8 | €4,740 | €4,700 | -€39 | -0.8% |
| Non-recurring operating charges | 66A | €863 | - | -€863 | |
| Gross operating margin | 9900 | €409,468 | €416,901 | +€7,433 | +1.8% |
| Operating profit (loss) | 9901 | €46,225 | €31,537 | -€14,689 | -31.8% |
| Financial income | 75/76B | €254 | €2,326 | +€2,071 | +814.2% |
| Recurring financial income | 75 | €254 | €2,326 | +€2,071 | +814.2% |
| Financial charges | 65/66B | €4,749 | €4,504 | -€245 | -5.2% |
| Recurring financial charges | 65 | €4,749 | €4,504 | -€245 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €41,731 | €29,358 | -€12,372 | -29.6% |
| Income taxes | 67/77 | €11,910 | €9,557 | -€2,353 | -19.8% |
| Profit (loss) for the period | 9904 | €29,821 | €19,802 | -€10,019 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,821 | €19,802 | -€10,019 | -33.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.