DISFRUTAMOS: 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.
DISFRUTAMOS
Largest movements
- Cash +€36,390
up €36,390 (+60.7%), from €59,905 to €96,295
mainly Net result for the year (+€41,805) and Tax, wage and social debts (+€5,746)
- Receivables within one year +€1,341
up €1,341 (+5,614%), from €24 to €1,365
- Profit (loss) carried forward +€41,805
up €41,805 (+115%), from €36,325 to €78,130
- Trade debts -€10,232
down €10,232 (-78.5%), from €13,038 to €2,807
- Tax, wage and social debts +€5,746
up €5,746 (+94.2%), from €6,103 to €11,850
- Gross operating margin +€39,442
up €39,442 (+261%), from €15,108 to €54,550
- Taxes +€7,765
up €7,765 (+188%), from €4,123 to €11,888
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 | €59,929 | €97,660 | +€37,731 | +63.0% |
| Current assets | 29/58 | €59,929 | €97,660 | +€37,731 | +63.0% |
| Amounts receivable within one year | 40/41 | €24 | €1,365 | +€1,341 | +5,614% |
| Other amounts receivable | 41 | €24 | €1,365 | +€1,341 | +5,614% |
| Cash at bank and in hand | 54/58 | €59,905 | €96,295 | +€36,390 | +60.7% |
| Total equity and liabilities | 10/49 | €59,929 | €97,660 | +€37,731 | +63.0% |
| Equity | 10/15 | €39,925 | €81,730 | +€41,805 | +105% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,325 | €78,130 | +€41,805 | +115% |
| Amounts payable | 17/49 | €20,004 | €15,930 | -€4,074 | -20.4% |
| Amounts payable within one year | 42/48 | €20,004 | €15,930 | -€4,074 | -20.4% |
| Trade debts | 44 | €13,038 | €2,807 | -€10,232 | -78.5% |
| Suppliers | 440/4 | €13,038 | €2,807 | -€10,232 | -78.5% |
| Taxes, remuneration and social security | 45 | €6,103 | €11,850 | +€5,746 | +94.2% |
| Taxes | 450/3 | €6,103 | €11,850 | +€5,746 | +94.2% |
| Other amounts payable | 47/48 | €862 | €1,274 | +€411 | +47.7% |
| Other operating charges | 640/8 | €858 | €934 | +€76 | +8.8% |
| Gross operating margin | 9900 | €15,108 | €54,550 | +€39,442 | +261% |
| Operating profit (loss) | 9901 | €14,250 | €53,616 | +€39,366 | +276% |
| Financial income | 75/76B | €3 | €128 | +€125 | +3,784% |
| Recurring financial income | 75 | €3 | €128 | +€125 | +3,784% |
| Financial charges | 65/66B | - | €51 | +€51 | |
| Recurring financial charges | 65 | - | €51 | +€51 | |
| Profit (loss) for the period before taxes | 9903 | €14,253 | €53,693 | +€39,440 | +277% |
| Income taxes | 67/77 | €4,123 | €11,888 | +€7,765 | +188% |
| Profit (loss) for the period | 9904 | €10,130 | €41,805 | +€31,675 | +313% |
| Profit (loss) for the period to be appropriated | 9905 | €10,130 | €41,805 | +€31,675 | +313% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.