DISEMA: 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.
DISEMA
Largest movements
- Deferred charges and accrued income +€2,811
up €2,811 (+225.0%), from €1,249 to €4,061
- Cash +€1,333
up €1,333 (+10405.9%), from €13 to €1,346
mainly Other debts (+€5,597) and Net result for the year (+€3,994)
- Tangible fixed assets -€584
no longer reported in 2025 (was €584)
- Receivables within one year +€541
up €541 (+13.2%), from €4,090 to €4,630
- Current portion of long-term debt -€6,995
no longer reported in 2025 (was €6,995)
- Other debts +€5,597
up €5,597 (+170.0%), from €3,292 to €8,889
- Profit (loss) carried forward +€3,994
up €3,994 (+18.6%), from -€21,426 to -€17,432
- Trade debts +€2,333
up €2,333 (+74.1%), from €3,148 to €5,480
- Short-term financial debts -€728
no longer reported in 2025 (was €728)
- Gross operating margin -€11,538
down €11,538 (-62.2%), from €18,546 to €7,008
- Depreciation -€9,767
down €9,767 (-94.4%), from €10,351 to €584
- Financial charges -€1,156
down €1,156 (-59.2%), from €1,955 to €799
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 | €5,936 | €10,037 | +€4,101 | +69.1% |
| Fixed assets | 21/28 | €584 | - | -€584 | |
| Tangible fixed assets | 22/27 | €584 | - | -€584 | |
| Land and buildings | 22 | €584 | - | -€584 | |
| Current assets | 29/58 | €5,352 | €10,037 | +€4,685 | +87.5% |
| Amounts receivable within one year | 40/41 | €4,090 | €4,630 | +€541 | +13.2% |
| Other amounts receivable | 41 | €4,090 | €4,630 | +€541 | +13.2% |
| Cash at bank and in hand | 54/58 | €13 | €1,346 | +€1,333 | +10405.9% |
| Deferred charges and accrued income | 490/1 | €1,249 | €4,061 | +€2,811 | +225.0% |
| Total equity and liabilities | 10/49 | €5,936 | €10,037 | +€4,101 | +69.1% |
| Equity | 10/15 | -€9,026 | -€5,032 | +€3,994 | +44.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,426 | -€17,432 | +€3,994 | +18.6% |
| Amounts payable | 17/49 | €14,962 | €15,069 | +€107 | +0.7% |
| Amounts payable within one year | 42/48 | €14,162 | €14,369 | +€207 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €6,995 | - | -€6,995 | |
| Financial debts | 43 | €728 | - | -€728 | |
| Credit institutions | 430/8 | €728 | - | -€728 | |
| Trade debts | 44 | €3,148 | €5,480 | +€2,333 | +74.1% |
| Suppliers | 440/4 | €3,148 | €5,480 | +€2,333 | +74.1% |
| Other amounts payable | 47/48 | €3,292 | €8,889 | +€5,597 | +170.0% |
| Accrued charges and deferred income | 492/3 | €800 | €700 | -€100 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,351 | €584 | -€9,767 | -94.4% |
| Other operating charges | 640/8 | €1,597 | €1,642 | +€45 | +2.8% |
| Gross operating margin | 9900 | €18,546 | €7,008 | -€11,538 | -62.2% |
| Operating profit (loss) | 9901 | €6,598 | €4,782 | -€1,816 | -27.5% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €1,955 | €799 | -€1,156 | -59.2% |
| Recurring financial charges | 65 | €1,955 | €799 | -€1,156 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €4,643 | €3,994 | -€649 | -14.0% |
| Profit (loss) for the period | 9904 | €4,643 | €3,994 | -€649 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,643 | €3,994 | -€649 | -14.0% |
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.