DS COMFORT: 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 COMFORT
Largest movements
- Cash +€17,979
up €17,979 (+17.9%), from €100,497 to €118,476
mainly Other debts (+€20,094) and Net result for the year (+€10,621)
- Tangible fixed assets -€8,044
down €8,044 (-30.0%), from €26,787 to €18,743
of which Furniture and vehicles: -€6,881
- Receivables within one year +€1,694
up €1,694 (+51.3%), from €3,304 to €4,998
of which Other amounts receivable: +€1,511
- Other debts +€20,094
up €20,094 (+3,823%), from €526 to €20,620
- Reserves -€9,739
down €9,739 (-8.1%), from €119,822 to €110,083
of which Distributable reserves: -€9,739
- Gross operating margin -€14,874
down €14,874 (-38.2%), from €38,946 to €24,072
- Taxes -€4,643
down €4,643 (-47.3%), from €9,826 to €5,183
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 | €130,588 | €142,216 | +€11,628 | +8.9% |
| Fixed assets | 21/28 | €26,787 | €18,743 | -€8,044 | -30.0% |
| Tangible fixed assets | 22/27 | €26,787 | €18,743 | -€8,044 | -30.0% |
| Plant, machinery and equipment | 23 | €2,581 | €1,418 | -€1,163 | -45.1% |
| Furniture and vehicles | 24 | €24,206 | €17,325 | -€6,881 | -28.4% |
| Current assets | 29/58 | €103,802 | €123,474 | +€19,672 | +19.0% |
| Amounts receivable within one year | 40/41 | €3,304 | €4,998 | +€1,694 | +51.3% |
| Trade receivables | 40 | €2,044 | €2,227 | +€183 | +9.0% |
| Other amounts receivable | 41 | €1,260 | €2,770 | +€1,511 | +120% |
| Cash at bank and in hand | 54/58 | €100,497 | €118,476 | +€17,979 | +17.9% |
| Total equity and liabilities | 10/49 | €130,588 | €142,216 | +€11,628 | +8.9% |
| Equity | 10/15 | €126,022 | €116,283 | -€9,739 | -7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €119,822 | €110,083 | -€9,739 | -8.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €117,962 | €108,223 | -€9,739 | -8.3% |
| Amounts payable | 17/49 | €4,566 | €25,933 | +€21,368 | +468% |
| Amounts payable within one year | 42/48 | €4,566 | €25,933 | +€21,368 | +468% |
| Trade debts | 44 | €3,214 | €3,134 | -€80 | -2.5% |
| Suppliers | 440/4 | €3,214 | €3,134 | -€80 | -2.5% |
| Taxes, remuneration and social security | 45 | €826 | €2,179 | +€1,353 | +164% |
| Taxes | 450/3 | €826 | €1,580 | +€754 | +91.2% |
| Remuneration and social security | 454/9 | - | €599 | +€599 | |
| Other amounts payable | 47/48 | €526 | €20,620 | +€20,094 | +3,823% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,207 | €8,044 | -€163 | -2.0% |
| Other operating charges | 640/8 | €180 | €186 | +€6 | +3.1% |
| Gross operating margin | 9900 | €38,946 | €24,072 | -€14,874 | -38.2% |
| Operating profit (loss) | 9901 | €30,559 | €15,843 | -€14,716 | -48.2% |
| Financial charges | 65/66B | €35 | €39 | +€4 | +12.1% |
| Recurring financial charges | 65 | €35 | €39 | +€4 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €30,524 | €15,804 | -€14,720 | -48.2% |
| Income taxes | 67/77 | €9,826 | €5,183 | -€4,643 | -47.3% |
| Profit (loss) for the period | 9904 | €20,698 | €10,621 | -€10,077 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,698 | €10,621 | -€10,077 | -48.7% |
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 28 October 2026 via checked.be.