DISROCHE: 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.
DISROCHE
Largest movements
- Receivables within one year +€351,176
up €351,176 (+49.4%), from €710,382 to €1.1m
of which Other amounts receivable: +€378,343
- Cash -€302,576
down €302,576 (-26.2%), from €1.2m to €853,229
mainly Contributions, distributions and other (-€950,001) and Receivables within one year (-€351,176)
- Tangible fixed assets -€89,892
down €89,892 (-22.5%), from €399,293 to €309,401
of which Furniture and vehicles: -€46,764
- Other debts +€850,000
up €850,000 (+850%), from €100,000 to €950,000
- Reserves -€584,091
down €584,091 (-10.5%), from €5.5m to €5.0m
of which Distributable reserves: -€561,685
- Trade debts -€153,807
down €153,807 (-22.5%), from €683,656 to €529,849
- Tax, wage and social debts -€75,376
down €75,376 (-40.8%), from €184,953 to €109,577
of which Taxes: -€59,673
- Gross operating margin +€60,026
up €60,026 (+4.7%), from €1.3m to €1.3m
- Staff costs +€21,334
up €21,334 (+3.0%), from €713,406 to €734,740
- Depreciation +€15,653
up €15,653 (+17.3%), from €90,376 to €106,029
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 | €6,844,040 | €6,807,129 | -€36,911 | -0.5% |
| Formation expenses | 20 | €9,963 | €7,011 | -€2,952 | -29.6% |
| Fixed assets | 21/28 | €399,541 | €309,649 | -€89,892 | -22.5% |
| Tangible fixed assets | 22/27 | €399,293 | €309,401 | -€89,892 | -22.5% |
| Land and buildings | 22 | €5,594 | €4,066 | -€1,528 | -27.3% |
| Plant, machinery and equipment | 23 | €280,053 | €238,453 | -€41,600 | -14.9% |
| Furniture and vehicles | 24 | €113,646 | €66,882 | -€46,764 | -41.1% |
| Financial fixed assets | 28 | €248 | €248 | -€0 | 0.0% |
| Current assets | 29/58 | €6,434,536 | €6,490,469 | +€55,933 | +0.9% |
| Amounts receivable after more than one year | 29 | €4,361,812 | €4,361,812 | -€0 | 0.0% |
| Trade receivables | 290 | €4,361,812 | €4,361,812 | -€0 | 0.0% |
| Stocks and contracts in progress | 3 | €202,812 | €209,657 | +€6,845 | +3.4% |
| Stocks | 30/36 | €202,812 | €209,657 | +€6,845 | +3.4% |
| Amounts receivable within one year | 40/41 | €710,382 | €1,061,558 | +€351,176 | +49.4% |
| Trade receivables | 40 | €116,064 | €88,896 | -€27,168 | -23.4% |
| Other amounts receivable | 41 | €594,318 | €972,661 | +€378,343 | +63.7% |
| Cash at bank and in hand | 54/58 | €1,155,805 | €853,229 | -€302,576 | -26.2% |
| Deferred charges and accrued income | 490/1 | €3,725 | €4,212 | +€487 | +13.1% |
| Total equity and liabilities | 10/49 | €6,844,040 | €6,807,129 | -€36,911 | -0.5% |
| Equity | 10/15 | €5,643,210 | €5,059,119 | -€584,091 | -10.4% |
| Contributions | 10/11 | €99,157 | €99,157 | +€0 | 0.0% |
| Capital | 10 | €99,157 | €99,157 | +€0 | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | +€0 | 0.0% |
| Reserves | 13 | €5,544,053 | €4,959,962 | -€584,091 | -10.5% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | -€0 | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €213,381 | €190,976 | -€22,405 | -10.5% |
| Distributable reserves | 133 | €5,320,756 | €4,759,071 | -€561,685 | -10.6% |
| Provisions and deferred taxes | 16 | €52,277 | €44,809 | -€7,468 | -14.3% |
| Deferred taxes | 168 | €52,277 | €44,809 | -€7,468 | -14.3% |
| Amounts payable | 17/49 | €1,148,553 | €1,703,201 | +€554,648 | +48.3% |
| Amounts payable after more than one year | 17 | €51,217 | €20,000 | -€31,217 | -61.0% |
| Financial debts | 170/4 | €51,217 | €20,000 | -€31,217 | -61.0% |
| Amounts payable within one year | 42/48 | €1,033,795 | €1,620,675 | +€586,880 | +56.8% |
| Current portion of amounts payable after more than one year | 42 | €65,186 | €31,249 | -€33,937 | -52.1% |
| Trade debts | 44 | €683,656 | €529,849 | -€153,807 | -22.5% |
| Suppliers | 440/4 | €683,656 | €529,849 | -€153,807 | -22.5% |
| Taxes, remuneration and social security | 45 | €184,953 | €109,577 | -€75,376 | -40.8% |
| Taxes | 450/3 | €97,052 | €37,379 | -€59,673 | -61.5% |
| Remuneration and social security | 454/9 | €87,901 | €72,197 | -€15,704 | -17.9% |
| Other amounts payable | 47/48 | €100,000 | €950,000 | +€850,000 | +850% |
| Accrued charges and deferred income | 492/3 | €63,541 | €62,526 | -€1,015 | -1.6% |
| Remuneration, social security and pensions | 62 | €713,406 | €734,740 | +€21,334 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,376 | €106,029 | +€15,653 | +17.3% |
| Other operating charges | 640/8 | €20,254 | €21,324 | +€1,070 | +5.3% |
| Non-recurring operating charges | 66A | €18,215 | €14,076 | -€4,139 | -22.7% |
| Gross operating margin | 9900 | €1,283,246 | €1,343,272 | +€60,026 | +4.7% |
| Operating profit (loss) | 9901 | €440,995 | €467,103 | +€26,108 | +5.9% |
| Financial income | 75/76B | €17,664 | €30,402 | +€12,738 | +72.1% |
| Recurring financial income | 75 | €17,664 | €30,402 | +€12,738 | +72.1% |
| Financial charges | 65/66B | €33,846 | €31,685 | -€2,161 | -6.4% |
| Recurring financial charges | 65 | €33,846 | €31,685 | -€2,161 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €424,813 | €465,821 | +€41,008 | +9.7% |
| Transfer from deferred taxes | 780 | €7,468 | €7,468 | +€0 | 0.0% |
| Income taxes | 67/77 | €97,051 | €107,379 | +€10,328 | +10.6% |
| Profit (loss) for the period | 9904 | €335,230 | €365,910 | +€30,680 | +9.2% |
| Transfer from tax-exempt reserves | 789 | €22,404 | €22,404 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €357,634 | €388,314 | +€30,680 | +8.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.