Diso: 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.
Diso
Largest movements
- Receivables within one year -€20,120
down €20,120 (-24.6%), from €81,726 to €61,606
of which Trade receivables: -€22,371
- Cash +€9,109
up €9,109 (+66.6%), from €13,687 to €22,796
mainly Net result for the year (+€20,126) and Receivables within one year (+€20,120)
- Tangible fixed assets +€8,444
up €8,444 (+139%), from €6,072 to €14,515
of which Plant, machinery and equipment: +€4,348
- Stocks and contracts +€7,500
new in 2025: €7,500
- Deferred charges and accrued income +€3,200
new in 2025: €3,200
- Reserves +€18,000
up €18,000 (+120%), from €15,000 to €33,000
- Trade debts -€15,280
down €15,280 (-60.2%), from €25,380 to €10,099
- Other debts -€13,514
down €13,514 (-65.0%), from €20,783 to €7,269
- Current portion of long-term debt +€12,000
new in 2025: €12,000
- Tax, wage and social debts +€4,800
up €4,800 (+49.5%), from €9,695 to €14,495
of which Remuneration and social security: +€4,800
- Other operating charges +€7,095
up €7,095 (+568%), from €1,250 to €8,345
- Gross operating margin -€3,828
down €3,828 (-8.7%), from €43,793 to €39,965
- Depreciation +€2,015
up €2,015 (+137%), from €1,472 to €3,486
- Taxes -€1,682
down €1,682 (-17.4%), from €9,695 to €8,012
- Financial charges -€962
down €962 (-98.2%), from €980 to €18
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 | €105,609 | €113,742 | +€8,132 | +7.7% |
| Fixed assets | 21/28 | €10,197 | €18,640 | +€8,444 | +82.8% |
| Tangible fixed assets | 22/27 | €6,072 | €14,515 | +€8,444 | +139% |
| Plant, machinery and equipment | 23 | €4,038 | €8,387 | +€4,348 | +108% |
| Furniture and vehicles | 24 | €2,033 | €6,129 | +€4,095 | +201% |
| Financial fixed assets | 28 | €4,125 | €4,125 | = | 0.0% |
| Current assets | 29/58 | €95,413 | €95,101 | -€311 | -0.3% |
| Stocks and contracts in progress | 3 | - | €7,500 | +€7,500 | |
| Stocks | 30/36 | - | €7,500 | +€7,500 | |
| Amounts receivable within one year | 40/41 | €81,726 | €61,606 | -€20,120 | -24.6% |
| Trade receivables | 40 | €77,792 | €55,421 | -€22,371 | -28.8% |
| Other amounts receivable | 41 | €3,934 | €6,185 | +€2,251 | +57.2% |
| Cash at bank and in hand | 54/58 | €13,687 | €22,796 | +€9,109 | +66.6% |
| Deferred charges and accrued income | 490/1 | - | €3,200 | +€3,200 | |
| Total equity and liabilities | 10/49 | €105,609 | €113,742 | +€8,132 | +7.7% |
| Equity | 10/15 | €49,752 | €69,879 | +€20,126 | +40.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €33,000 | +€18,000 | +120% |
| Distributable reserves | 133 | €15,000 | €33,000 | +€18,000 | +120% |
| Profit (loss) carried forward | 14 | €30,752 | €32,879 | +€2,126 | +6.9% |
| Amounts payable | 17/49 | €55,857 | €43,863 | -€11,994 | -21.5% |
| Amounts payable within one year | 42/48 | €55,857 | €43,863 | -€11,994 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | - | €12,000 | +€12,000 | |
| Trade debts | 44 | €25,380 | €10,099 | -€15,280 | -60.2% |
| Suppliers | 440/4 | €25,380 | €10,099 | -€15,280 | -60.2% |
| Taxes, remuneration and social security | 45 | €9,695 | €14,495 | +€4,800 | +49.5% |
| Taxes | 450/3 | €9,695 | €9,695 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €4,800 | +€4,800 | |
| Other amounts payable | 47/48 | €20,783 | €7,269 | -€13,514 | -65.0% |
| Remuneration, social security and pensions | 62 | €202 | - | -€202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,472 | €3,486 | +€2,015 | +137% |
| Other operating charges | 640/8 | €1,250 | €8,345 | +€7,095 | +568% |
| Gross operating margin | 9900 | €43,793 | €39,965 | -€3,828 | -8.7% |
| Operating profit (loss) | 9901 | €40,870 | €28,134 | -€12,736 | -31.2% |
| Financial income | 75/76B | €43 | €22 | -€21 | -48.0% |
| Recurring financial income | 75 | €43 | €22 | -€21 | -48.0% |
| Financial charges | 65/66B | €980 | €18 | -€962 | -98.2% |
| Recurring financial charges | 65 | €980 | €18 | -€962 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | €39,933 | €28,139 | -€11,795 | -29.5% |
| Income taxes | 67/77 | €9,695 | €8,012 | -€1,682 | -17.4% |
| Profit (loss) for the period | 9904 | €30,238 | €20,126 | -€10,112 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,238 | €20,126 | -€10,112 | -33.4% |
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 14 October 2026 via checked.be.