DS ACCOUNTANCY: 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.
DS ACCOUNTANCY
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€27,863
down €27,863 (-33.3%), from €83,693 to €55,829
mainly Current investments (-€50,000) and Investment in fixed assets (net) (-€27,398)
- Tangible fixed assets +€23,269
up €23,269 (+1,103%), from €2,109 to €25,379
of which Furniture and vehicles: +€14,681
- Receivables after one year -€6,500
down €6,500 (-33.2%), from €19,575 to €13,075
- Receivables within one year -€3,807
down €3,807 (-9.0%), from €42,414 to €38,607
of which Other amounts receivable: -€2,048
- Reserves +€37,873
up €37,873 (+30.3%), from €125,157 to €163,030
of which Distributable reserves: +€37,873
- Other operating charges -€7,511
down €7,511 (-90.3%), from €8,317 to €806
- Gross operating margin +€4,551
up €4,551 (+9.0%), from €50,666 to €55,218
- Taxes +€3,198
up €3,198 (+34.5%), from €9,259 to €12,457
- Financial income -€788
down €788 (-71.0%), from €1,110 to €322
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 | €147,816 | €182,915 | +€35,099 | +23.7% |
| Fixed assets | 21/28 | €2,134 | €25,404 | +€23,269 | +1,090% |
| Tangible fixed assets | 22/27 | €2,109 | €25,379 | +€23,269 | +1,103% |
| Plant, machinery and equipment | 23 | - | €1,257 | +€1,257 | |
| Furniture and vehicles | 24 | - | €14,681 | +€14,681 | |
| Other tangible fixed assets | 26 | €2,109 | €9,441 | +€7,331 | +348% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €145,682 | €157,512 | +€11,830 | +8.1% |
| Amounts receivable after more than one year | 29 | €19,575 | €13,075 | -€6,500 | -33.2% |
| Other amounts receivable | 291 | €19,575 | €13,075 | -€6,500 | -33.2% |
| Amounts receivable within one year | 40/41 | €42,414 | €38,607 | -€3,807 | -9.0% |
| Trade receivables | 40 | €28,158 | €26,399 | -€1,759 | -6.2% |
| Other amounts receivable | 41 | €14,256 | €12,208 | -€2,048 | -14.4% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €83,693 | €55,829 | -€27,863 | -33.3% |
| Total equity and liabilities | 10/49 | €147,816 | €182,915 | +€35,099 | +23.7% |
| Equity | 10/15 | €137,557 | €175,430 | +€37,873 | +27.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €125,157 | €163,030 | +€37,873 | +30.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €123,297 | €161,170 | +€37,873 | +30.7% |
| Amounts payable | 17/49 | €10,259 | €7,485 | -€2,774 | -27.0% |
| Amounts payable within one year | 42/48 | €10,259 | €7,485 | -€2,774 | -27.0% |
| Trade debts | 44 | €3,082 | €2,022 | -€1,059 | -34.4% |
| Suppliers | 440/4 | €3,082 | €2,022 | -€1,059 | -34.4% |
| Taxes, remuneration and social security | 45 | €7,177 | €5,463 | -€1,714 | -23.9% |
| Taxes | 450/3 | €7,177 | €5,463 | -€1,714 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,543 | €4,128 | -€415 | -9.1% |
| Other operating charges | 640/8 | €8,317 | €806 | -€7,511 | -90.3% |
| Gross operating margin | 9900 | €50,666 | €55,218 | +€4,551 | +9.0% |
| Operating profit (loss) | 9901 | €37,807 | €50,284 | +€12,477 | +33.0% |
| Financial income | 75/76B | €1,110 | €322 | -€788 | -71.0% |
| Recurring financial income | 75 | €1,110 | €322 | -€788 | -71.0% |
| Financial charges | 65/66B | €284 | €277 | -€7 | -2.6% |
| Recurring financial charges | 65 | €284 | €277 | -€7 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €38,633 | €50,330 | +€11,697 | +30.3% |
| Income taxes | 67/77 | €9,259 | €12,457 | +€3,198 | +34.5% |
| Profit (loss) for the period | 9904 | €29,374 | €37,873 | +€8,499 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,374 | €37,873 | +€8,499 | +28.9% |
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 18 October 2026 via checked.be.