DISIMPORT: 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.
DISIMPORT
Largest movements
- Tangible fixed assets +€462,136
new in 2025: €462,136
of which Land and buildings: +€443,688
- Receivables within one year -€27,830
down €27,830 (-60.7%), from €45,852 to €18,022
of which Trade receivables: -€27,830
- Cash +€27,029
up €27,029 (+243.2%), from €11,116 to €38,145
mainly Contributions, distributions and other (+€465,000) and Receivables within one year (+€27,830)
- Contributions +€465,000
up €465,000 (+2325.0%), from €20,000 to €485,000
- Gross operating margin -€25,776
down €25,776 (-58.7%), from €43,936 to €18,160
- Depreciation +€22,283
new in 2025: €22,283
- Taxes -€10,989
no longer reported in 2025 (was €10,989)
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 | €56,968 | €518,304 | +€461,336 | +809.8% |
| Fixed assets | 21/28 | - | €462,136 | +€462,136 | |
| Tangible fixed assets | 22/27 | - | €462,136 | +€462,136 | |
| Land and buildings | 22 | - | €443,688 | +€443,688 | |
| Furniture and vehicles | 24 | - | €18,449 | +€18,449 | |
| Current assets | 29/58 | €56,968 | €56,167 | -€801 | -1.4% |
| Amounts receivable within one year | 40/41 | €45,852 | €18,022 | -€27,830 | -60.7% |
| Trade receivables | 40 | €27,830 | - | -€27,830 | |
| Other amounts receivable | 41 | €18,022 | €18,022 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,116 | €38,145 | +€27,029 | +243.2% |
| Total equity and liabilities | 10/49 | €56,968 | €518,304 | +€461,336 | +809.8% |
| Equity | 10/15 | €50,535 | €510,695 | +€460,160 | +910.6% |
| Contributions | 10/11 | €20,000 | €485,000 | +€465,000 | +2325.0% |
| Reserves | 13 | €30,535 | €25,695 | -€4,840 | -15.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €28,535 | €23,695 | -€4,840 | -17.0% |
| Amounts payable | 17/49 | €6,433 | €7,609 | +€1,176 | +18.3% |
| Amounts payable within one year | 42/48 | €6,433 | €7,609 | +€1,176 | +18.3% |
| Trade debts | 44 | €2,366 | €215 | -€2,151 | -90.9% |
| Suppliers | 440/4 | €2,366 | €215 | -€2,151 | -90.9% |
| Taxes, remuneration and social security | 45 | €3,958 | €7,285 | +€3,327 | +84.0% |
| Taxes | 450/3 | €3,958 | €7,285 | +€3,327 | +84.0% |
| Other amounts payable | 47/48 | €109 | €109 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €22,283 | +€22,283 | |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €43,936 | €18,160 | -€25,776 | -58.7% |
| Operating profit (loss) | 9901 | €43,549 | -€4,643 | -€48,192 | |
| Financial charges | 65/66B | €121 | €197 | +€76 | +62.6% |
| Recurring financial charges | 65 | €121 | €197 | +€76 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | €43,428 | -€4,840 | -€48,268 | |
| Income taxes | 67/77 | €10,989 | - | -€10,989 | |
| Profit (loss) for the period | 9904 | €32,439 | -€4,840 | -€37,279 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,439 | -€4,840 | -€37,279 |
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 29 September 2026 via checked.be.