Disruptif: 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.
Disruptif
Largest movements
- Receivables within one year +€5,679
up €5,679 (+46.0%), from €12,335 to €18,014
of which Trade receivables: +€9,266
- Tangible fixed assets -€3,304
down €3,304 (-69.1%), from €4,778 to €1,474
- Deferred charges and accrued income +€2,395
up €2,395 (+461.8%), from €519 to €2,914
- Other debts +€15,853
new in 2025: €15,853
- Tax, wage and social debts -€7,552
down €7,552 (-24.5%), from €30,788 to €23,236
of which Remuneration and social security: -€19,746
- Advances received -€4,404
no longer reported in 2025 (was €4,404)
- Reserves +€1,240
up €1,240 (+3.7%), from €33,550 to €34,790
- Gross operating margin +€14,054
up €14,054 (+52.7%), from €26,692 to €40,746
- Taxes +€3,691
up €3,691 (+51.3%), from €7,199 to €10,890
- Depreciation -€947
down €947 (-22.3%), from €4,250 to €3,304
- Financial charges -€522
down €522 (-26.5%), from €1,968 to €1,446
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 | €101,409 | €106,147 | +€4,739 | +4.7% |
| Fixed assets | 21/28 | €88,523 | €85,220 | -€3,304 | -3.7% |
| Tangible fixed assets | 22/27 | €4,778 | €1,474 | -€3,304 | -69.1% |
| Plant, machinery and equipment | 23 | €4,778 | €1,474 | -€3,304 | -69.1% |
| Financial fixed assets | 28 | €83,745 | €83,745 | = | 0.0% |
| Current assets | 29/58 | €12,886 | €20,928 | +€8,042 | +62.4% |
| Amounts receivable within one year | 40/41 | €12,335 | €18,014 | +€5,679 | +46.0% |
| Trade receivables | 40 | €8,708 | €17,974 | +€9,266 | +106.4% |
| Other amounts receivable | 41 | €3,627 | €40 | -€3,587 | -98.9% |
| Cash at bank and in hand | 54/58 | €32 | - | -€32 | |
| Deferred charges and accrued income | 490/1 | €519 | €2,914 | +€2,395 | +461.8% |
| Total equity and liabilities | 10/49 | €101,409 | €106,147 | +€4,739 | +4.7% |
| Equity | 10/15 | €58,550 | €59,790 | +€1,240 | +2.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €33,550 | €34,790 | +€1,240 | +3.7% |
| Distributable reserves | 133 | €33,550 | €34,790 | +€1,240 | +3.7% |
| Amounts payable | 17/49 | €42,858 | €46,358 | +€3,499 | +8.2% |
| Amounts payable within one year | 42/48 | €42,858 | €46,358 | +€3,499 | +8.2% |
| Financial debts | 43 | €4,786 | €5,377 | +€591 | +12.4% |
| Credit institutions | 430/8 | €4,786 | €5,377 | +€591 | +12.4% |
| Trade debts | 44 | €2,880 | €1,892 | -€988 | -34.3% |
| Suppliers | 440/4 | €2,880 | €1,892 | -€988 | -34.3% |
| Advances received on contracts in progress | 46 | €4,404 | - | -€4,404 | |
| Taxes, remuneration and social security | 45 | €30,788 | €23,236 | -€7,552 | -24.5% |
| Taxes | 450/3 | €9,064 | €21,258 | +€12,194 | +134.5% |
| Remuneration and social security | 454/9 | €21,724 | €1,978 | -€19,746 | -90.9% |
| Other amounts payable | 47/48 | - | €15,853 | +€15,853 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,250 | €3,304 | -€947 | -22.3% |
| Other operating charges | 640/8 | €865 | €814 | -€52 | -6.0% |
| Gross operating margin | 9900 | €26,692 | €40,746 | +€14,054 | +52.7% |
| Operating profit (loss) | 9901 | €21,576 | €36,629 | +€15,052 | +69.8% |
| Financial income | 75/76B | €3 | €47 | +€44 | +1472.4% |
| Recurring financial income | 75 | €3 | €47 | +€44 | +1472.4% |
| Financial charges | 65/66B | €1,968 | €1,446 | -€522 | -26.5% |
| Recurring financial charges | 65 | €1,968 | €1,446 | -€522 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €19,611 | €35,229 | +€15,618 | +79.6% |
| Income taxes | 67/77 | €7,199 | €10,890 | +€3,691 | +51.3% |
| Profit (loss) for the period | 9904 | €12,412 | €24,340 | +€11,927 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,412 | €24,340 | +€11,927 | +96.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.