DISE Beheer: 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.
DISE Beheer
Largest movements
- Tangible fixed assets -€11,943
down €11,943 (-1.7%), from €689,772 to €677,830
- Debts after one year -€37,079
down €37,079 (-11.3%), from €327,867 to €290,788
- Trade debts +€8,244
up €8,244 (+74.7%), from €11,037 to €19,281
- Other debts +€8,237
up €8,237 (+3.7%), from €221,815 to €230,052
- Gross operating margin +€1,703
up €1,703 (+3.2%), from €52,818 to €54,521
- Financial charges -€1,535
down €1,535 (-8.8%), from €17,508 to €15,973
- Depreciation +€811
up €811 (+2.6%), from €31,182 to €31,993
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 | €715,522 | €703,222 | -€12,301 | -1.7% |
| Fixed assets | 21/28 | €689,797 | €677,855 | -€11,943 | -1.7% |
| Tangible fixed assets | 22/27 | €689,772 | €677,830 | -€11,943 | -1.7% |
| Land and buildings | 22 | €689,772 | €677,830 | -€11,943 | -1.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €25,725 | €25,367 | -€358 | -1.4% |
| Amounts receivable within one year | 40/41 | €18,150 | €18,150 | = | 0.0% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,201 | €4,602 | -€598 | -11.5% |
| Deferred charges and accrued income | 490/1 | €2,374 | €2,614 | +€240 | +10.1% |
| Total equity and liabilities | 10/49 | €715,522 | €703,222 | -€12,301 | -1.7% |
| Equity | 10/15 | €111,041 | €109,497 | -€1,544 | -1.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €101,041 | €99,497 | -€1,544 | -1.5% |
| Distributable reserves | 133 | €101,041 | €99,497 | -€1,544 | -1.5% |
| Amounts payable | 17/49 | €604,481 | €593,725 | -€10,756 | -1.8% |
| Amounts payable after more than one year | 17 | €327,867 | €290,788 | -€37,079 | -11.3% |
| Financial debts | 170/4 | €327,867 | €290,788 | -€37,079 | -11.3% |
| Amounts payable within one year | 42/48 | €276,614 | €298,437 | +€21,823 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €35,441 | €37,079 | +€1,639 | +4.6% |
| Trade debts | 44 | €11,037 | €19,281 | +€8,244 | +74.7% |
| Suppliers | 440/4 | €11,037 | €19,281 | +€8,244 | +74.7% |
| Taxes, remuneration and social security | 45 | €8,321 | €12,024 | +€3,703 | +44.5% |
| Taxes | 450/3 | €4,321 | €4,024 | -€297 | -6.9% |
| Remuneration and social security | 454/9 | €4,000 | €8,000 | +€4,000 | +100% |
| Other amounts payable | 47/48 | €221,815 | €230,052 | +€8,237 | +3.7% |
| Accrued charges and deferred income | 492/3 | - | €4,500 | +€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,182 | €31,993 | +€811 | +2.6% |
| Other operating charges | 640/8 | €8,304 | €8,100 | -€204 | -2.5% |
| Gross operating margin | 9900 | €52,818 | €54,521 | +€1,703 | +3.2% |
| Operating profit (loss) | 9901 | €13,332 | €14,428 | +€1,096 | +8.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €17,508 | €15,973 | -€1,535 | -8.8% |
| Recurring financial charges | 65 | €17,508 | €15,973 | -€1,535 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,175 | -€1,544 | +€2,631 | +63.0% |
| Profit (loss) for the period | 9904 | -€4,175 | -€1,544 | +€2,631 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,175 | -€1,544 | +€2,631 | +63.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.