DISOK: 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.
DISOK
Largest movements
- Cash +€18,416
up €18,416 (+721.0%), from €2,554 to €20,970
mainly Receivables within one year (+€15,127) and Stocks and contracts (+€8,300)
- Receivables within one year -€15,127
down €15,127 (-98.0%), from €15,431 to €303
of which Trade receivables: -€9,557
- Stocks and contracts -€8,300
down €8,300 (-27.7%), from €29,995 to €21,695
- Deferred charges and accrued income -€2,791
down €2,791 (-100.0%), from €2,791 to €0
- Other debts -€5,000
down €5,000 (-12.2%), from €41,062 to €36,062
- Trade debts -€3,791
down €3,791 (-40.9%), from €9,260 to €5,469
- Profit (loss) carried forward +€682
up €682 (+18.8%), from -€3,628 to -€2,946
- Tax, wage and social debts +€681
new in 2025: €681
- Purchases and services +€8,954
up €8,954 (+17.1%), from €52,397 to €61,351
- Gross operating margin -€1,624
down €1,624 (-21.6%), from €7,528 to €5,904
- Turnover +€1,426
up €1,426 (+2.4%), from €59,925 to €61,351
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 | €68,055 | €60,627 | -€7,428 | -10.9% |
| Fixed assets | 21/28 | €17,284 | €17,659 | +€375 | +2.2% |
| Tangible fixed assets | 22/27 | €17,284 | €17,659 | +€375 | +2.2% |
| Plant, machinery and equipment | 23 | €4,461 | €5,264 | +€803 | +18.0% |
| Furniture and vehicles | 24 | €3,622 | €4,733 | +€1,112 | +30.7% |
| Other tangible fixed assets | 26 | €9,201 | €7,662 | -€1,539 | -16.7% |
| Current assets | 29/58 | €50,771 | €42,968 | -€7,803 | -15.4% |
| Stocks and contracts in progress | 3 | €29,995 | €21,695 | -€8,300 | -27.7% |
| Stocks | 30/36 | €29,995 | €21,695 | -€8,300 | -27.7% |
| Amounts receivable within one year | 40/41 | €15,431 | €303 | -€15,127 | -98.0% |
| Trade receivables | 40 | €9,860 | €303 | -€9,557 | -96.9% |
| Other amounts receivable | 41 | €5,570 | €0 | -€5,570 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,554 | €20,970 | +€18,416 | +721.0% |
| Deferred charges and accrued income | 490/1 | €2,791 | €0 | -€2,791 | -100.0% |
| Total equity and liabilities | 10/49 | €68,055 | €60,627 | -€7,428 | -10.9% |
| Equity | 10/15 | €17,732 | €18,414 | +€682 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,160 | €15,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,860 | €3,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,860 | €3,860 | = | 0.0% |
| Distributable reserves | 133 | €11,300 | €11,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,628 | -€2,946 | +€682 | +18.8% |
| Amounts payable | 17/49 | €50,322 | €42,212 | -€8,110 | -16.1% |
| Amounts payable within one year | 42/48 | €50,322 | €42,212 | -€8,110 | -16.1% |
| Trade debts | 44 | €9,260 | €5,469 | -€3,791 | -40.9% |
| Suppliers | 440/4 | €9,260 | €5,469 | -€3,791 | -40.9% |
| Taxes, remuneration and social security | 45 | - | €681 | +€681 | |
| Taxes | 450/3 | - | €681 | +€681 | |
| Other amounts payable | 47/48 | €41,062 | €36,062 | -€5,000 | -12.2% |
| Turnover | 70 | €59,925 | €61,351 | +€1,426 | +2.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,397 | €61,351 | +€8,954 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,782 | €4,255 | -€527 | -11.0% |
| Other operating charges | 640/8 | €780 | €705 | -€75 | -9.6% |
| Non-recurring operating charges | 66A | €1,732 | €0 | -€1,732 | -100.0% |
| Gross operating margin | 9900 | €7,528 | €5,904 | -€1,624 | -21.6% |
| Operating profit (loss) | 9901 | €234 | €944 | +€711 | +304.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €44 | €6 | -€37 | -85.3% |
| Recurring financial charges | 65 | €44 | €6 | -€37 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | €190 | €941 | +€751 | +395.2% |
| Income taxes | 67/77 | €147 | €259 | +€112 | +76.0% |
| Profit (loss) for the period | 9904 | €43 | €682 | +€639 | +1489.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43 | €682 | +€639 | +1489.5% |
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 11 October 2026 via checked.be.