DISRUPIA: 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.
DISRUPIA
Largest movements
- Receivables within one year +€6,440
up €6,440 (+36.8%), from €17,489 to €23,929
of which Other amounts receivable: +€6,778
- Cash +€5,971
up €5,971 (+17.2%), from €34,808 to €40,779
mainly Other debts (+€38,250) and Net result for the year (+€13,276)
- Other debts +€38,250
new in 2025: €38,250
- Profit (loss) carried forward -€31,724
down €31,724 (-71.5%), from €44,358 to €12,634
- Tax, wage and social debts +€6,035
up €6,035 (+46.3%), from €13,047 to €19,082
- Gross operating margin -€10,447
down €10,447 (-32.3%), from €32,298 to €21,850
- Taxes -€1,905
down €1,905 (-25.5%), from €7,460 to €5,555
- Depreciation +€1,642
up €1,642 (+97.7%), from €1,681 to €3,323
- Financial income +€423
up €423 (+205%), from €206 to €629
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 | €62,939 | €75,407 | +€12,467 | +19.8% |
| Fixed assets | 21/28 | €10,442 | €10,656 | +€215 | +2.1% |
| Tangible fixed assets | 22/27 | €10,442 | €10,656 | +€215 | +2.1% |
| Furniture and vehicles | 24 | €5,713 | €6,439 | +€726 | +12.7% |
| Other tangible fixed assets | 26 | €4,729 | €4,218 | -€511 | -10.8% |
| Current assets | 29/58 | €52,498 | €64,750 | +€12,253 | +23.3% |
| Amounts receivable within one year | 40/41 | €17,489 | €23,929 | +€6,440 | +36.8% |
| Trade receivables | 40 | €10,878 | €10,540 | -€338 | -3.1% |
| Other amounts receivable | 41 | €6,611 | €13,389 | +€6,778 | +103% |
| Cash at bank and in hand | 54/58 | €34,808 | €40,779 | +€5,971 | +17.2% |
| Deferred charges and accrued income | 490/1 | €201 | €42 | -€159 | -79.0% |
| Total equity and liabilities | 10/49 | €62,939 | €75,407 | +€12,467 | +19.8% |
| Equity | 10/15 | €47,358 | €15,634 | -€31,724 | -67.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,358 | €12,634 | -€31,724 | -71.5% |
| Amounts payable | 17/49 | €15,581 | €59,773 | +€44,192 | +284% |
| Amounts payable within one year | 42/48 | €15,581 | €59,773 | +€44,192 | +284% |
| Trade debts | 44 | €2,534 | €2,441 | -€93 | -3.7% |
| Suppliers | 440/4 | €2,534 | €2,441 | -€93 | -3.7% |
| Taxes, remuneration and social security | 45 | €13,047 | €19,082 | +€6,035 | +46.3% |
| Taxes | 450/3 | €13,047 | €19,082 | +€6,035 | +46.3% |
| Other amounts payable | 47/48 | - | €38,250 | +€38,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,681 | €3,323 | +€1,642 | +97.7% |
| Other operating charges | 640/8 | €268 | €210 | -€58 | -21.6% |
| Gross operating margin | 9900 | €32,298 | €21,850 | -€10,447 | -32.3% |
| Operating profit (loss) | 9901 | €30,348 | €18,317 | -€12,031 | -39.6% |
| Financial income | 75/76B | €206 | €629 | +€423 | +205% |
| Recurring financial income | 75 | €206 | €629 | +€423 | +205% |
| Financial charges | 65/66B | €59 | €115 | +€56 | +93.7% |
| Recurring financial charges | 65 | €59 | €115 | +€56 | +93.7% |
| Profit (loss) for the period before taxes | 9903 | €30,495 | €18,831 | -€11,664 | -38.3% |
| Income taxes | 67/77 | €7,460 | €5,555 | -€1,905 | -25.5% |
| Profit (loss) for the period | 9904 | €23,035 | €13,276 | -€9,759 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,035 | €13,276 | -€9,759 | -42.4% |
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.