DISPAROSSI: 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.
DISPAROSSI
Largest movements
- Cash -€6,849
down €6,849 (-30.2%), from €22,646 to €15,797
mainly Tax, wage and social debts (-€6,047) and Trade debts (-€2,662)
- Tangible fixed assets -€1,022
down €1,022 (-25.1%), from €4,065 to €3,043
of which Other tangible fixed assets: -€781
- Receivables within one year -€504
down €504 (-12.7%), from €3,961 to €3,457
of which Other amounts receivable: -€796
- Tax, wage and social debts -€6,047
down €6,047 (-75.7%), from €7,985 to €1,938
of which Remuneration and social security: -€5,074
- Trade debts -€2,662
down €2,662 (-60.4%), from €4,411 to €1,749
- Profit (loss) carried forward +€1,098
up €1,098 (+24.4%), from -€4,505 to -€3,407
- Other debts -€764
down €764 (-18.3%), from €4,181 to €3,418
- Staff costs -€21,366
down €21,366 (-66.3%), from €32,249 to €10,883
- Gross operating margin -€18,462
down €18,462 (-56.4%), from €32,709 to €14,247
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 | €30,672 | €22,297 | -€8,375 | -27.3% |
| Fixed assets | 21/28 | €4,065 | €3,043 | -€1,022 | -25.1% |
| Tangible fixed assets | 22/27 | €4,065 | €3,043 | -€1,022 | -25.1% |
| Plant, machinery and equipment | 23 | €1,103 | €862 | -€241 | -21.8% |
| Other tangible fixed assets | 26 | €2,962 | €2,180 | -€781 | -26.4% |
| Current assets | 29/58 | €26,608 | €19,254 | -€7,353 | -27.6% |
| Amounts receivable within one year | 40/41 | €3,961 | €3,457 | -€504 | -12.7% |
| Trade receivables | 40 | €3,165 | €3,457 | +€292 | +9.2% |
| Other amounts receivable | 41 | €796 | - | -€796 | |
| Cash at bank and in hand | 54/58 | €22,646 | €15,797 | -€6,849 | -30.2% |
| Total equity and liabilities | 10/49 | €30,672 | €22,297 | -€8,375 | -27.3% |
| Equity | 10/15 | €14,095 | €15,193 | +€1,098 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,505 | -€3,407 | +€1,098 | +24.4% |
| Amounts payable | 17/49 | €16,577 | €7,104 | -€9,473 | -57.1% |
| Amounts payable within one year | 42/48 | €16,577 | €7,104 | -€9,473 | -57.1% |
| Trade debts | 44 | €4,411 | €1,749 | -€2,662 | -60.4% |
| Suppliers | 440/4 | €4,411 | €1,749 | -€2,662 | -60.4% |
| Taxes, remuneration and social security | 45 | €7,985 | €1,938 | -€6,047 | -75.7% |
| Taxes | 450/3 | €1,530 | €557 | -€974 | -63.6% |
| Remuneration and social security | 454/9 | €6,455 | €1,382 | -€5,074 | -78.6% |
| Other amounts payable | 47/48 | €4,181 | €3,418 | -€764 | -18.3% |
| Remuneration, social security and pensions | 62 | €32,249 | €10,883 | -€21,366 | -66.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | €1,022 | +€140 | +15.9% |
| Other operating charges | 640/8 | €455 | €469 | +€13 | +2.9% |
| Gross operating margin | 9900 | €32,709 | €14,247 | -€18,462 | -56.4% |
| Operating profit (loss) | 9901 | -€877 | €1,873 | +€2,750 | |
| Financial income | 75/76B | €122 | €130 | +€7 | +6.1% |
| Recurring financial income | 75 | €122 | €130 | +€7 | +6.1% |
| Financial charges | 65/66B | €737 | €906 | +€168 | +22.8% |
| Recurring financial charges | 65 | €737 | €906 | +€168 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,492 | €1,098 | +€2,590 | |
| Income taxes | 67/77 | €14 | - | -€14 | |
| Profit (loss) for the period | 9904 | -€1,506 | €1,098 | +€2,603 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,506 | €1,098 | +€2,603 |
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 30 October 2026 via checked.be.