DISHA: 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.
DISHA
Largest movements
- Cash +€6,520
up €6,520 (+61.4%), from €10,615 to €17,135
mainly Short-term financial debts (+€4,538) and Depreciation (+€4,298)
- Short-term financial debts +€4,538
up €4,538 (+92.8%), from €4,889 to €9,427
- Profit (loss) carried forward +€2,987
up €2,987 (+44.2%), from €6,762 to €9,750
- Tax, wage and social debts +€2,295
up €2,295 (+93.2%), from €2,463 to €4,758
- Trade debts -€2,035
down €2,035 (-49.0%), from €4,150 to €2,115
- Current portion of long-term debt -€1,276
no longer reported in 2025 (was €1,276)
- Turnover -€64,730
no longer reported in 2025 (was €64,730)
- Purchases and services -€45,612
no longer reported in 2025 (was €45,612)
- Taxes +€7,261
new in 2025: €7,261
- Depreciation -€4,990
down €4,990 (-53.7%), from €9,288 to €4,298
- Gross operating margin -€3,677
down €3,677 (-16.6%), from €22,118 to €18,441
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 | €20,541 | €27,049 | +€6,509 | +31.7% |
| Fixed assets | 21/28 | €6,713 | €6,485 | -€229 | -3.4% |
| Tangible fixed assets | 22/27 | €6,713 | €6,485 | -€229 | -3.4% |
| Plant, machinery and equipment | 23 | €1,678 | €4,140 | +€2,462 | +146.7% |
| Furniture and vehicles | 24 | €5,035 | €2,344 | -€2,691 | -53.4% |
| Current assets | 29/58 | €13,827 | €20,565 | +€6,737 | +48.7% |
| Stocks and contracts in progress | 3 | €3,130 | €3,130 | = | 0.0% |
| Stocks | 30/36 | €3,130 | €3,130 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €108 | +€108 | |
| Other amounts receivable | 41 | - | €108 | +€108 | |
| Cash at bank and in hand | 54/58 | €10,615 | €17,135 | +€6,520 | +61.4% |
| Deferred charges and accrued income | 490/1 | €83 | €192 | +€109 | +132.6% |
| Total equity and liabilities | 10/49 | €20,541 | €27,049 | +€6,509 | +31.7% |
| Equity | 10/15 | €7,762 | €10,750 | +€2,987 | +38.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,762 | €9,750 | +€2,987 | +44.2% |
| Amounts payable | 17/49 | €12,778 | €16,300 | +€3,521 | +27.6% |
| Amounts payable within one year | 42/48 | €12,778 | €16,300 | +€3,521 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €1,276 | - | -€1,276 | |
| Financial debts | 43 | €4,889 | €9,427 | +€4,538 | +92.8% |
| Other loans | 439 | €4,889 | €9,427 | +€4,538 | +92.8% |
| Trade debts | 44 | €4,150 | €2,115 | -€2,035 | -49.0% |
| Suppliers | 440/4 | €4,150 | €2,115 | -€2,035 | -49.0% |
| Taxes, remuneration and social security | 45 | €2,463 | €4,758 | +€2,295 | +93.2% |
| Taxes | 450/3 | €2,463 | €4,758 | +€2,295 | +93.2% |
| Turnover | 70 | €64,730 | - | -€64,730 | |
| Non-recurring operating income | 76A | €3,000 | - | -€3,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €45,612 | - | -€45,612 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,288 | €4,298 | -€4,990 | -53.7% |
| Other operating charges | 640/8 | €1,097 | €3,027 | +€1,930 | +175.9% |
| Gross operating margin | 9900 | €22,118 | €18,441 | -€3,677 | -16.6% |
| Operating profit (loss) | 9901 | €11,733 | €11,116 | -€617 | -5.3% |
| Financial charges | 65/66B | €814 | €869 | +€55 | +6.7% |
| Recurring financial charges | 65 | €814 | €510 | -€304 | -37.4% |
| Non-recurring financial charges | 66B | - | €359 | +€359 | |
| Profit (loss) for the period before taxes | 9903 | €10,919 | €10,248 | -€671 | -6.1% |
| Income taxes | 67/77 | - | €7,261 | +€7,261 | |
| Profit (loss) for the period | 9904 | €10,919 | €2,987 | -€7,932 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,919 | €2,987 | -€7,932 | -72.6% |
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 5 October 2026 via checked.be.