DiscusBytes: 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.
DiscusBytes
Largest movements
- Cash +€41,463
up €41,463 (+204.2%), from €20,301 to €61,764
mainly Net result for the year (+€46,541) and Tax, wage and social debts (+€12,127)
- Receivables within one year +€12,735
up €12,735 (+71.8%), from €17,736 to €30,471
- Reserves +€46,541
up €46,541 (+139.2%), from €33,424 to €79,965
- Tax, wage and social debts +€12,127
up €12,127 (+135.6%), from €8,941 to €21,068
of which Taxes: +€12,127
- Current portion of long-term debt -€2,119
down €2,119 (-56.6%), from €3,744 to €1,624
- Debts after one year -€1,624
down €1,624 (-100.0%), from €1,624 to €0
- Other debts -€1,401
down €1,401 (-29.9%), from €4,679 to €3,279
- Gross operating margin +€20,523
up €20,523 (+43.1%), from €47,635 to €68,158
- Taxes +€3,911
up €3,911 (+44.8%), from €8,732 to €12,643
- Depreciation +€3,334
up €3,334 (+152.9%), from €2,180 to €5,514
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 | €57,059 | €111,693 | +€54,634 | +95.8% |
| Fixed assets | 21/28 | €18,678 | €19,045 | +€368 | +2.0% |
| Tangible fixed assets | 22/27 | €18,678 | €19,045 | +€368 | +2.0% |
| Plant, machinery and equipment | 23 | €3,825 | €3,036 | -€790 | -20.6% |
| Furniture and vehicles | 24 | €7,906 | €10,654 | +€2,748 | +34.8% |
| Other tangible fixed assets | 26 | €6,946 | €5,355 | -€1,591 | -22.9% |
| Current assets | 29/58 | €38,381 | €92,648 | +€54,267 | +141.4% |
| Amounts receivable within one year | 40/41 | €17,736 | €30,471 | +€12,735 | +71.8% |
| Trade receivables | 40 | €17,736 | €30,471 | +€12,735 | +71.8% |
| Cash at bank and in hand | 54/58 | €20,301 | €61,764 | +€41,463 | +204.2% |
| Deferred charges and accrued income | 490/1 | €345 | €413 | +€69 | +19.9% |
| Total equity and liabilities | 10/49 | €57,059 | €111,693 | +€54,634 | +95.8% |
| Equity | 10/15 | €37,424 | €83,965 | +€46,541 | +124.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €33,424 | €79,965 | +€46,541 | +139.2% |
| Distributable reserves | 133 | €33,424 | €79,965 | +€46,541 | +139.2% |
| Amounts payable | 17/49 | €19,635 | €27,728 | +€8,093 | +41.2% |
| Amounts payable after more than one year | 17 | €1,624 | €0 | -€1,624 | -100.0% |
| Financial debts | 170/4 | €1,624 | €0 | -€1,624 | -100.0% |
| Amounts payable within one year | 42/48 | €18,011 | €27,728 | +€9,717 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | €3,744 | €1,624 | -€2,119 | -56.6% |
| Financial debts | 43 | €84 | €0 | -€84 | -100.0% |
| Credit institutions | 430/8 | €84 | €0 | -€84 | -100.0% |
| Trade debts | 44 | €563 | €1,757 | +€1,195 | +212.4% |
| Suppliers | 440/4 | €563 | €1,757 | +€1,195 | +212.4% |
| Taxes, remuneration and social security | 45 | €8,941 | €21,068 | +€12,127 | +135.6% |
| Taxes | 450/3 | €5,988 | €18,115 | +€12,127 | +202.5% |
| Remuneration and social security | 454/9 | €2,953 | €2,953 | = | 0.0% |
| Other amounts payable | 47/48 | €4,679 | €3,279 | -€1,401 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,180 | €5,514 | +€3,334 | +152.9% |
| Other operating charges | 640/8 | €708 | €423 | -€285 | -40.2% |
| Gross operating margin | 9900 | €47,635 | €68,158 | +€20,523 | +43.1% |
| Operating profit (loss) | 9901 | €44,747 | €62,221 | +€17,473 | +39.0% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €2,598 | €3,037 | +€439 | +16.9% |
| Recurring financial charges | 65 | €2,598 | €3,037 | +€439 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €42,155 | €59,184 | +€17,029 | +40.4% |
| Income taxes | 67/77 | €8,732 | €12,643 | +€3,911 | +44.8% |
| Profit (loss) for the period | 9904 | €33,424 | €46,541 | +€13,118 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,424 | €46,541 | +€13,118 | +39.2% |
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.