DISO: 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.
DISO
Largest movements
- Cash +€40,533
up €40,533 (+26.3%), from €154,178 to €194,711
mainly Net result for the year (+€22,535) and Other debts (+€8,411)
- Tangible fixed assets -€7,726
down €7,726 (-63.0%), from €12,255 to €4,530
- Reserves +€22,535
up €22,535 (+33.7%), from €66,936 to €89,471
- Other debts +€8,411
up €8,411 (+11.5%), from €72,853 to €81,264
- Tax, wage and social debts +€2,164
up €2,164 (+22.4%), from €9,673 to €11,837
- Gross operating margin +€11,462
up €11,462 (+31.6%), from €36,305 to €47,767
- Taxes +€3,380
up €3,380 (+42.0%), from €8,040 to €11,421
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 | €168,737 | €201,687 | +€32,950 | +19.5% |
| Fixed assets | 21/28 | €12,255 | €4,530 | -€7,726 | -63.0% |
| Tangible fixed assets | 22/27 | €12,255 | €4,530 | -€7,726 | -63.0% |
| Furniture and vehicles | 24 | €12,255 | €4,530 | -€7,726 | -63.0% |
| Current assets | 29/58 | €156,482 | €197,158 | +€40,676 | +26.0% |
| Cash at bank and in hand | 54/58 | €154,178 | €194,711 | +€40,533 | +26.3% |
| Deferred charges and accrued income | 490/1 | €2,304 | €2,446 | +€142 | +6.2% |
| Total equity and liabilities | 10/49 | €168,737 | €201,687 | +€32,950 | +19.5% |
| Equity | 10/15 | €85,536 | €108,071 | +€22,535 | +26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,936 | €89,471 | +€22,535 | +33.7% |
| Distributable reserves | 133 | €66,936 | €89,471 | +€22,535 | +33.7% |
| Amounts payable | 17/49 | €83,201 | €93,616 | +€10,416 | +12.5% |
| Amounts payable within one year | 42/48 | €83,201 | €93,616 | +€10,416 | +12.5% |
| Trade debts | 44 | €675 | €516 | -€159 | -23.6% |
| Suppliers | 440/4 | €675 | €516 | -€159 | -23.6% |
| Taxes, remuneration and social security | 45 | €9,673 | €11,837 | +€2,164 | +22.4% |
| Taxes | 450/3 | €9,673 | €11,837 | +€2,164 | +22.4% |
| Other amounts payable | 47/48 | €72,853 | €81,264 | +€8,411 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,726 | €7,726 | = | 0.0% |
| Other operating charges | 640/8 | €818 | €775 | -€43 | -5.3% |
| Gross operating margin | 9900 | €36,305 | €47,767 | +€11,462 | +31.6% |
| Operating profit (loss) | 9901 | €27,761 | €39,267 | +€11,505 | +41.4% |
| Financial charges | 65/66B | €5,227 | €5,311 | +€84 | +1.6% |
| Recurring financial charges | 65 | €5,227 | €5,311 | +€84 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €22,534 | €33,955 | +€11,421 | +50.7% |
| Income taxes | 67/77 | €8,040 | €11,421 | +€3,380 | +42.0% |
| Profit (loss) for the period | 9904 | €14,494 | €22,535 | +€8,041 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,494 | €22,535 | +€8,041 | +55.5% |
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 7 October 2026 via checked.be.