DISME: 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.
DISME
Largest movements
- Cash +€11,476
up €11,476 (+38.8%), from €29,585 to €41,061
mainly Net result for the year (+€39,754) and Other debts (+€25,908)
- Receivables within one year +€3,162
up €3,162 (+19.5%), from €16,255 to €19,417
of which Trade receivables: +€2,692
- Tangible fixed assets -€2,379
down €2,379 (-56.6%), from €4,207 to €1,828
of which Furniture and vehicles: -€2,244
- Other debts +€25,908
up €25,908 (+104.2%), from €24,866 to €50,774
- Tax, wage and social debts -€6,892
down €6,892 (-46.6%), from €14,803 to €7,911
- Reserves -€5,986
no longer reported in 2025 (was €5,986)
- Trade debts -€1,272
down €1,272 (-23.9%), from €5,313 to €4,041
- Gross operating margin +€13,663
up €13,663 (+33.7%), from €40,533 to €54,195
- Taxes +€3,127
up €3,127 (+39.5%), from €7,910 to €11,037
- Depreciation -€2,857
down €2,857 (-54.6%), from €5,236 to €2,379
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 | €51,968 | €63,726 | +€11,758 | +22.6% |
| Fixed assets | 21/28 | €4,207 | €1,828 | -€2,379 | -56.6% |
| Tangible fixed assets | 22/27 | €4,207 | €1,828 | -€2,379 | -56.6% |
| Furniture and vehicles | 24 | €3,411 | €1,167 | -€2,244 | -65.8% |
| Other tangible fixed assets | 26 | €796 | €661 | -€135 | -17.0% |
| Current assets | 29/58 | €47,762 | €61,898 | +€14,137 | +29.6% |
| Amounts receivable within one year | 40/41 | €16,255 | €19,417 | +€3,162 | +19.5% |
| Trade receivables | 40 | €15,164 | €17,856 | +€2,692 | +17.8% |
| Other amounts receivable | 41 | €1,090 | €1,560 | +€470 | +43.1% |
| Cash at bank and in hand | 54/58 | €29,585 | €41,061 | +€11,476 | +38.8% |
| Deferred charges and accrued income | 490/1 | €1,923 | €1,421 | -€502 | -26.1% |
| Total equity and liabilities | 10/49 | €51,968 | €63,726 | +€11,758 | +22.6% |
| Equity | 10/15 | €6,986 | €1,000 | -€5,986 | -85.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,986 | - | -€5,986 | |
| Distributable reserves | 133 | €5,986 | - | -€5,986 | |
| Amounts payable | 17/49 | €44,983 | €62,726 | +€17,743 | +39.4% |
| Amounts payable within one year | 42/48 | €44,983 | €62,726 | +€17,743 | +39.4% |
| Trade debts | 44 | €5,313 | €4,041 | -€1,272 | -23.9% |
| Suppliers | 440/4 | €5,313 | €4,041 | -€1,272 | -23.9% |
| Taxes, remuneration and social security | 45 | €14,803 | €7,911 | -€6,892 | -46.6% |
| Taxes | 450/3 | €14,803 | €7,911 | -€6,892 | -46.6% |
| Other amounts payable | 47/48 | €24,866 | €50,774 | +€25,908 | +104.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,236 | €2,379 | -€2,857 | -54.6% |
| Other operating charges | 640/8 | €1,024 | €890 | -€135 | -13.1% |
| Gross operating margin | 9900 | €40,533 | €54,195 | +€13,663 | +33.7% |
| Operating profit (loss) | 9901 | €34,273 | €50,927 | +€16,654 | +48.6% |
| Financial charges | 65/66B | €377 | €136 | -€241 | -63.8% |
| Recurring financial charges | 65 | €377 | €136 | -€241 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | €33,895 | €50,790 | +€16,895 | +49.8% |
| Income taxes | 67/77 | €7,910 | €11,037 | +€3,127 | +39.5% |
| Profit (loss) for the period | 9904 | €25,986 | €39,754 | +€13,768 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,986 | €39,754 | +€13,768 | +53.0% |
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.