DISSO: 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.
DISSO
Largest movements
- Cash +€40,343
up €40,343 (+476%), from €8,482 to €48,825
mainly Net result for the year (+€18,843) and Receivables within one year (+€18,077)
- Receivables within one year -€18,077
down €18,077 (-77.1%), from €23,449 to €5,372
- Stocks and contracts -€15,827
down €15,827 (-26.3%), from €60,070 to €44,243
- Deferred charges and accrued income +€4,945
up €4,945 (+1,365%), from €362 to €5,308
- Profit (loss) carried forward +€9,843
up €9,843 (+1,872%), from €526 to €10,369
- Other debts +€7,650
up €7,650 (+25.0%), from €30,600 to €38,250
- Trade debts -€4,537
down €4,537 (-23.6%), from €19,202 to €14,665
- Tax, wage and social debts -€1,869
down €1,869 (-5.3%), from €35,367 to €33,498
of which Remuneration and social security: -€6,839
- Turnover +€221,579
up €221,579 (+17.7%), from €1.3m to €1.5m
- Purchases and services +€156,835
up €156,835 (+13.2%), from €1.2m to €1.3m
- Gross operating margin +€55,952
up €55,952 (+53.6%), from €104,445 to €160,397
- Staff costs +€44,779
up €44,779 (+85.5%), from €52,362 to €97,142
- Other operating charges +€18,775
up €18,775 (+723%), from €2,598 to €21,373
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 | €104,755 | €115,842 | +€11,087 | +10.6% |
| Fixed assets | 21/28 | €12,391 | €12,094 | -€297 | -2.4% |
| Tangible fixed assets | 22/27 | €650 | €353 | -€297 | -45.7% |
| Furniture and vehicles | 24 | €650 | €353 | -€297 | -45.7% |
| Financial fixed assets | 28 | €11,741 | €11,741 | = | 0.0% |
| Current assets | 29/58 | €92,363 | €103,747 | +€11,384 | +12.3% |
| Stocks and contracts in progress | 3 | €60,070 | €44,243 | -€15,827 | -26.3% |
| Stocks | 30/36 | €60,070 | €44,243 | -€15,827 | -26.3% |
| Amounts receivable within one year | 40/41 | €23,449 | €5,372 | -€18,077 | -77.1% |
| Other amounts receivable | 41 | €23,449 | €5,372 | -€18,077 | -77.1% |
| Cash at bank and in hand | 54/58 | €8,482 | €48,825 | +€40,343 | +476% |
| Deferred charges and accrued income | 490/1 | €362 | €5,308 | +€4,945 | +1,365% |
| Total equity and liabilities | 10/49 | €104,755 | €115,842 | +€11,087 | +10.6% |
| Equity | 10/15 | €19,586 | €29,429 | +€9,843 | +50.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €460 | €460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €460 | €460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €460 | €460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €526 | €10,369 | +€9,843 | +1,872% |
| Amounts payable | 17/49 | €85,169 | €86,413 | +€1,244 | +1.5% |
| Amounts payable within one year | 42/48 | €85,169 | €86,413 | +€1,244 | +1.5% |
| Trade debts | 44 | €19,202 | €14,665 | -€4,537 | -23.6% |
| Suppliers | 440/4 | €19,202 | €14,665 | -€4,537 | -23.6% |
| Taxes, remuneration and social security | 45 | €35,367 | €33,498 | -€1,869 | -5.3% |
| Taxes | 450/3 | €19,318 | €24,288 | +€4,970 | +25.7% |
| Remuneration and social security | 454/9 | €16,049 | €9,210 | -€6,839 | -42.6% |
| Other amounts payable | 47/48 | €30,600 | €38,250 | +€7,650 | +25.0% |
| Turnover | 70 | €1,253,958 | €1,475,537 | +€221,579 | +17.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,183,897 | €1,340,732 | +€156,835 | +13.2% |
| Remuneration, social security and pensions | 62 | €52,362 | €97,142 | +€44,779 | +85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297 | €297 | = | 0.0% |
| Other operating charges | 640/8 | €2,598 | €21,373 | +€18,775 | +723% |
| Gross operating margin | 9900 | €104,445 | €160,397 | +€55,952 | +53.6% |
| Operating profit (loss) | 9901 | €49,187 | €41,586 | -€7,601 | -15.5% |
| Financial income | 75/76B | €711 | - | -€711 | |
| Recurring financial income | 75 | €711 | - | -€711 | |
| Financial charges | 65/66B | €516 | €611 | +€95 | +18.4% |
| Recurring financial charges | 65 | €516 | €611 | +€95 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €49,382 | €40,975 | -€8,407 | -17.0% |
| Income taxes | 67/77 | €14,705 | €22,131 | +€7,426 | +50.5% |
| Profit (loss) for the period | 9904 | €34,677 | €18,843 | -€15,833 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,677 | €18,843 | -€15,833 | -45.7% |
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 15 October 2026 via checked.be.