DISE TECHNICS: 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.
DISE TECHNICS
Largest movements
- Cash -€67,351
down €67,351 (-66.1%), from €101,830 to €34,479
mainly Advances received (-€29,187) and Debts after one year (-€15,565)
- Tangible fixed assets -€19,762
down €19,762 (-27.9%), from €70,904 to €51,142
of which Furniture and vehicles: -€16,579
- Receivables within one year +€10,490
up €10,490 (+4.6%), from €225,597 to €236,087
of which Other amounts receivable: +€12,813
- Stocks and contracts +€10,463
up €10,463 (+4.4%), from €236,129 to €246,592
of which Stocks: +€11,148
- Advances received -€29,187
no longer reported in 2025 (was €29,187)
- Debts after one year -€15,565
down €15,565 (-56.0%), from €27,772 to €12,207
- Trade debts -€12,832
down €12,832 (-13.3%), from €96,296 to €83,463
- Tax, wage and social debts -€7,982
down €7,982 (-44.5%), from €17,920 to €9,938
of which Taxes: -€9,981
- Gross operating margin -€40,889
down €40,889 (-32.0%), from €127,584 to €86,695
- Financial charges -€10,480
down €10,480 (-64.1%), from €16,353 to €5,873
- Taxes -€7,133
down €7,133 (-97.3%), from €7,335 to €201
- Staff costs +€1,335
up €1,335 (+2.1%), from €63,921 to €65,256
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 | €644,385 | €576,900 | -€67,485 | -10.5% |
| Fixed assets | 21/28 | €70,929 | €51,167 | -€19,762 | -27.9% |
| Tangible fixed assets | 22/27 | €70,904 | €51,142 | -€19,762 | -27.9% |
| Plant, machinery and equipment | 23 | €4,841 | €2,955 | -€1,886 | -39.0% |
| Furniture and vehicles | 24 | €59,718 | €43,139 | -€16,579 | -27.8% |
| Other tangible fixed assets | 26 | €6,345 | €5,048 | -€1,297 | -20.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €573,456 | €525,733 | -€47,723 | -8.3% |
| Stocks and contracts in progress | 3 | €236,129 | €246,592 | +€10,463 | +4.4% |
| Stocks | 30/36 | €235,444 | €246,592 | +€11,148 | +4.7% |
| Contracts in progress | 37 | €685 | - | -€685 | |
| Amounts receivable within one year | 40/41 | €225,597 | €236,087 | +€10,490 | +4.6% |
| Trade receivables | 40 | €150,829 | €148,506 | -€2,323 | -1.5% |
| Other amounts receivable | 41 | €74,768 | €87,580 | +€12,813 | +17.1% |
| Cash at bank and in hand | 54/58 | €101,830 | €34,479 | -€67,351 | -66.1% |
| Deferred charges and accrued income | 490/1 | €9,900 | €8,575 | -€1,325 | -13.4% |
| Total equity and liabilities | 10/49 | €644,385 | €576,900 | -€67,485 | -10.5% |
| Equity | 10/15 | €261,405 | €255,680 | -€5,725 | -2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €255,205 | €249,480 | -€5,725 | -2.2% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €236,455 | €230,730 | -€5,725 | -2.4% |
| Amounts payable | 17/49 | €382,980 | €321,220 | -€61,760 | -16.1% |
| Amounts payable after more than one year | 17 | €27,772 | €12,207 | -€15,565 | -56.0% |
| Financial debts | 170/4 | €27,772 | €12,207 | -€15,565 | -56.0% |
| Amounts payable within one year | 42/48 | €355,208 | €309,013 | -€46,195 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €14,788 | €15,565 | +€777 | +5.3% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €96,296 | €83,463 | -€12,832 | -13.3% |
| Suppliers | 440/4 | €96,296 | €83,463 | -€12,832 | -13.3% |
| Advances received on contracts in progress | 46 | €29,187 | - | -€29,187 | |
| Taxes, remuneration and social security | 45 | €17,920 | €9,938 | -€7,982 | -44.5% |
| Taxes | 450/3 | €11,365 | €1,384 | -€9,981 | -87.8% |
| Remuneration and social security | 454/9 | €6,555 | €8,554 | +€2,000 | +30.5% |
| Other amounts payable | 47/48 | €122,017 | €125,047 | +€3,030 | +2.5% |
| Non-recurring operating income | 76A | - | €6,390 | +€6,390 | |
| Remuneration, social security and pensions | 62 | €63,921 | €65,256 | +€1,335 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,739 | €19,762 | -€977 | -4.7% |
| Other operating charges | 640/8 | €2,547 | €1,747 | -€800 | -31.4% |
| Gross operating margin | 9900 | €127,584 | €86,695 | -€40,889 | -32.0% |
| Operating profit (loss) | 9901 | €40,377 | -€70 | -€40,447 | |
| Financial income | 75/76B | €471 | €418 | -€53 | -11.2% |
| Recurring financial income | 75 | €471 | €418 | -€53 | -11.2% |
| Financial charges | 65/66B | €16,353 | €5,873 | -€10,480 | -64.1% |
| Recurring financial charges | 65 | €16,353 | €5,873 | -€10,480 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €24,495 | -€5,524 | -€30,019 | |
| Income taxes | 67/77 | €7,335 | €201 | -€7,133 | -97.3% |
| Profit (loss) for the period | 9904 | €17,160 | -€5,725 | -€22,886 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,160 | -€5,725 | -€22,886 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.