DISENS: 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.
DISENS
Largest movements
- Cash +€45,557
up €45,557 (+48.7%), from €93,463 to €139,019
mainly Net result for the year (+€36,387) and Depreciation (+€14,263)
- Tangible fixed assets -€14,263
down €14,263 (-26.8%), from €53,307 to €39,045
of which Furniture and vehicles: -€13,660
- Receivables within one year -€14,215
down €14,215 (-29.5%), from €48,179 to €33,964
of which Other amounts receivable: -€8,965
- Reserves +€36,387
up €36,387 (+33.4%), from €108,804 to €145,191
- Debts after one year -€12,608
down €12,608 (-56.1%), from €22,458 to €9,850
- Trade debts -€7,608
down €7,608 (-25.6%), from €29,725 to €22,117
- Other debts +€3,139
up €3,139 (+66.5%), from €4,723 to €7,862
- Tax, wage and social debts -€2,778
down €2,778 (-35.1%), from €7,917 to €5,139
- Gross operating margin +€4,203
up €4,203 (+6.2%), from €67,253 to €71,456
- Taxes +€2,096
up €2,096 (+12.5%), from €16,722 to €18,818
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 | €198,059 | €215,166 | +€17,108 | +8.6% |
| Fixed assets | 21/28 | €53,307 | €39,045 | -€14,263 | -26.8% |
| Tangible fixed assets | 22/27 | €53,307 | €39,045 | -€14,263 | -26.8% |
| Land and buildings | 22 | €3,273 | €2,671 | -€603 | -18.4% |
| Furniture and vehicles | 24 | €50,034 | €36,374 | -€13,660 | -27.3% |
| Current assets | 29/58 | €144,751 | €176,122 | +€31,370 | +21.7% |
| Amounts receivable within one year | 40/41 | €48,179 | €33,964 | -€14,215 | -29.5% |
| Trade receivables | 40 | €36,894 | €31,643 | -€5,250 | -14.2% |
| Other amounts receivable | 41 | €11,285 | €2,320 | -€8,965 | -79.4% |
| Cash at bank and in hand | 54/58 | €93,463 | €139,019 | +€45,557 | +48.7% |
| Deferred charges and accrued income | 490/1 | €3,110 | €3,139 | +€29 | +0.9% |
| Total equity and liabilities | 10/49 | €198,059 | €215,166 | +€17,108 | +8.6% |
| Equity | 10/15 | €121,204 | €157,591 | +€36,387 | +30.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €108,804 | €145,191 | +€36,387 | +33.4% |
| Distributable reserves | 133 | €108,804 | €145,191 | +€36,387 | +33.4% |
| Amounts payable | 17/49 | €76,854 | €57,575 | -€19,279 | -25.1% |
| Amounts payable after more than one year | 17 | €22,458 | €9,850 | -€12,608 | -56.1% |
| Financial debts | 170/4 | €22,458 | €9,850 | -€12,608 | -56.1% |
| Amounts payable within one year | 42/48 | €54,396 | €47,725 | -€6,671 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €12,032 | €12,608 | +€576 | +4.8% |
| Trade debts | 44 | €29,725 | €22,117 | -€7,608 | -25.6% |
| Suppliers | 440/4 | €29,725 | €22,117 | -€7,608 | -25.6% |
| Taxes, remuneration and social security | 45 | €7,917 | €5,139 | -€2,778 | -35.1% |
| Taxes | 450/3 | €7,917 | €5,139 | -€2,778 | -35.1% |
| Other amounts payable | 47/48 | €4,723 | €7,862 | +€3,139 | +66.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,698 | €14,263 | +€564 | +4.1% |
| Other operating charges | 640/8 | €147 | €150 | +€3 | +2.0% |
| Gross operating margin | 9900 | €67,253 | €71,456 | +€4,203 | +6.2% |
| Operating profit (loss) | 9901 | €53,408 | €57,044 | +€3,636 | +6.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €2,388 | €1,839 | -€550 | -23.0% |
| Recurring financial charges | 65 | €2,388 | €1,839 | -€550 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €51,020 | €55,205 | +€4,186 | +8.2% |
| Income taxes | 67/77 | €16,722 | €18,818 | +€2,096 | +12.5% |
| Profit (loss) for the period | 9904 | €34,297 | €36,387 | +€2,090 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,297 | €36,387 | +€2,090 | +6.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.