DISO DC: 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 DC
Largest movements
- Receivables within one year +€144,200
up €144,200 (+596%), from €24,211 to €168,411
of which Other amounts receivable: +€120,000
- Cash -€37,146
down €37,146 (-28.7%), from €129,250 to €92,104
mainly Receivables within one year (-€144,200) and Trade debts (-€5,100)
- Reserves +€205,021
new in 2025: €205,021
- Profit (loss) carried forward -€99,419
down €99,419 (-100%), from €99,419 to €0
- Tax, wage and social debts +€8,441
up €8,441 (+19.0%), from €44,427 to €52,868
of which Taxes: +€8,401
- Trade debts -€5,100
down €5,100 (-74.3%), from €6,862 to €1,762
- Gross operating margin +€9,111
up €9,111 (+7.4%), from €123,798 to €132,909
- Taxes +€2,061
up €2,061 (+7.8%), from €26,473 to €28,534
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 | €154,946 | €261,961 | +€107,016 | +69.1% |
| Current assets | 29/58 | €154,946 | €261,961 | +€107,016 | +69.1% |
| Amounts receivable within one year | 40/41 | €24,211 | €168,411 | +€144,200 | +596% |
| Trade receivables | 40 | €24,200 | €48,400 | +€24,200 | +100% |
| Other amounts receivable | 41 | €11 | €120,011 | +€120,000 | +1,126,761% |
| Cash at bank and in hand | 54/58 | €129,250 | €92,104 | -€37,146 | -28.7% |
| Deferred charges and accrued income | 490/1 | €1,485 | €1,447 | -€38 | -2.6% |
| Total equity and liabilities | 10/49 | €154,946 | €261,961 | +€107,016 | +69.1% |
| Equity | 10/15 | €101,729 | €207,331 | +€105,603 | +104% |
| Contributions | 10/11 | €2,310 | €2,310 | = | 0.0% |
| Reserves | 13 | - | €205,021 | +€205,021 | |
| Distributable reserves | 133 | - | €205,021 | +€205,021 | |
| Profit (loss) carried forward | 14 | €99,419 | €0 | -€99,419 | -100% |
| Amounts payable | 17/49 | €53,217 | €54,630 | +€1,413 | +2.7% |
| Amounts payable within one year | 42/48 | €53,217 | €54,630 | +€1,413 | +2.7% |
| Trade debts | 44 | €6,862 | €1,762 | -€5,100 | -74.3% |
| Suppliers | 440/4 | €6,862 | €1,762 | -€5,100 | -74.3% |
| Taxes, remuneration and social security | 45 | €44,427 | €52,868 | +€8,441 | +19.0% |
| Taxes | 450/3 | €38,368 | €46,769 | +€8,401 | +21.9% |
| Remuneration and social security | 454/9 | €6,060 | €6,100 | +€40 | +0.7% |
| Other amounts payable | 47/48 | €1,928 | €0 | -€1,928 | -100% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €123,798 | €132,909 | +€9,111 | +7.4% |
| Operating profit (loss) | 9901 | €123,748 | €132,909 | +€9,161 | +7.4% |
| Financial income | 75/76B | €2,250 | €1,447 | -€803 | -35.7% |
| Recurring financial income | 75 | €2,250 | €1,447 | -€803 | -35.7% |
| Financial charges | 65/66B | €107 | €219 | +€113 | +105% |
| Recurring financial charges | 65 | €107 | €219 | +€113 | +105% |
| Profit (loss) for the period before taxes | 9903 | €125,892 | €134,137 | +€8,245 | +6.5% |
| Income taxes | 67/77 | €26,473 | €28,534 | +€2,061 | +7.8% |
| Profit (loss) for the period | 9904 | €99,419 | €105,603 | +€6,184 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €99,419 | €105,603 | +€6,184 | +6.2% |
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 13 October 2026 via checked.be.