Dising Plus: 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.
Dising Plus
Largest movements
- Cash -€43,440
down €43,440 (-68.9%), from €63,073 to €19,633
mainly Other debts (-€54,200) and Tax, wage and social debts (-€46,039)
- Receivables within one year -€36,937
down €36,937 (-14.6%), from €253,202 to €216,265
of which Other amounts receivable: -€58,655
- Tangible fixed assets -€11,338
down €11,338 (-14.6%), from €77,577 to €66,239
of which Furniture and vehicles: -€9,046
- Other debts -€54,200
no longer reported in 2025 (was €54,200)
- Tax, wage and social debts -€46,039
down €46,039 (-38.3%), from €120,095 to €74,056
of which Taxes: -€38,063
- Reserves +€22,397
up €22,397 (+13.8%), from €162,025 to €184,422
of which Distributable reserves: +€22,397
- Debts after one year -€9,946
down €9,946 (-25.4%), from €39,170 to €29,224
- Gross operating margin -€61,228
down €61,228 (-17.6%), from €347,264 to €286,036
- Financial charges +€59,871
up €59,871 (+786%), from €7,618 to €67,489
- Taxes -€45,027
down €45,027 (-77.6%), from €58,030 to €13,003
- Depreciation +€11,341
up €11,341 (+295%), from €3,842 to €15,183
- Staff costs +€8,872
up €8,872 (+5.9%), from €149,756 to €158,628
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 | €396,324 | €307,444 | -€88,880 | -22.4% |
| Fixed assets | 21/28 | €78,426 | €69,155 | -€9,271 | -11.8% |
| Tangible fixed assets | 22/27 | €77,577 | €66,239 | -€11,338 | -14.6% |
| Plant, machinery and equipment | 23 | €19,274 | €16,982 | -€2,292 | -11.9% |
| Furniture and vehicles | 24 | €58,303 | €49,257 | -€9,046 | -15.5% |
| Financial fixed assets | 28 | €849 | €2,916 | +€2,067 | +243% |
| Current assets | 29/58 | €317,898 | €238,289 | -€79,609 | -25.0% |
| Amounts receivable within one year | 40/41 | €253,202 | €216,265 | -€36,937 | -14.6% |
| Trade receivables | 40 | €87,949 | €109,667 | +€21,718 | +24.7% |
| Other amounts receivable | 41 | €165,253 | €106,598 | -€58,655 | -35.5% |
| Cash at bank and in hand | 54/58 | €63,073 | €19,633 | -€43,440 | -68.9% |
| Deferred charges and accrued income | 490/1 | €1,623 | €2,391 | +€768 | +47.3% |
| Total equity and liabilities | 10/49 | €396,324 | €307,444 | -€88,880 | -22.4% |
| Equity | 10/15 | €168,225 | €190,622 | +€22,397 | +13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €162,025 | €184,422 | +€22,397 | +13.8% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €160,170 | €182,567 | +€22,397 | +14.0% |
| Amounts payable | 17/49 | €228,099 | €116,822 | -€111,277 | -48.8% |
| Amounts payable after more than one year | 17 | €39,170 | €29,224 | -€9,946 | -25.4% |
| Financial debts | 170/4 | €39,170 | €29,224 | -€9,946 | -25.4% |
| Amounts payable within one year | 42/48 | €188,928 | €87,598 | -€101,330 | -53.6% |
| Current portion of amounts payable after more than one year | 42 | €9,603 | €9,946 | +€343 | +3.6% |
| Trade debts | 44 | €5,031 | €3,596 | -€1,435 | -28.5% |
| Suppliers | 440/4 | €5,031 | €3,596 | -€1,435 | -28.5% |
| Taxes, remuneration and social security | 45 | €120,095 | €74,056 | -€46,039 | -38.3% |
| Taxes | 450/3 | €85,114 | €47,051 | -€38,063 | -44.7% |
| Remuneration and social security | 454/9 | €34,981 | €27,005 | -€7,976 | -22.8% |
| Other amounts payable | 47/48 | €54,200 | - | -€54,200 | |
| Remuneration, social security and pensions | 62 | €149,756 | €158,628 | +€8,872 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,842 | €15,183 | +€11,341 | +295% |
| Other operating charges | 640/8 | €6,780 | €12,269 | +€5,489 | +80.9% |
| Gross operating margin | 9900 | €347,264 | €286,036 | -€61,228 | -17.6% |
| Operating profit (loss) | 9901 | €186,885 | €99,956 | -€86,929 | -46.5% |
| Financial income | 75/76B | €9,175 | €2,933 | -€6,242 | -68.0% |
| Recurring financial income | 75 | €9,175 | €2,933 | -€6,242 | -68.0% |
| Financial charges | 65/66B | €7,618 | €67,489 | +€59,871 | +786% |
| Recurring financial charges | 65 | €7,618 | €67,489 | +€59,871 | +786% |
| Profit (loss) for the period before taxes | 9903 | €188,441 | €35,400 | -€153,041 | -81.2% |
| Income taxes | 67/77 | €58,030 | €13,003 | -€45,027 | -77.6% |
| Profit (loss) for the period | 9904 | €130,411 | €22,397 | -€108,014 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €130,411 | €22,397 | -€108,014 | -82.8% |
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 23 October 2026 via checked.be.