DS-COMPTA: what changed
Two fiscal 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-COMPTA
Largest movements
- Cash -€13,764
down €13,764 (-13.5%), from €101,867 to €88,103
mainly Other debts (-€24,475) and Net result for the year (-€15,408)
- Receivables within one year -€12,452
down €12,452 (-6.6%), from €189,325 to €176,873
of which Other amounts receivable: -€14,499
- Other debts -€24,475
down €24,475 (-86.2%), from €28,402 to €3,927
- Trade debts +€23,057
new in 2025: €23,057
- Profit (loss) carried forward -€15,408
down €15,408 (-266.4%), from -€5,784 to -€21,192
- Tax, wage and social debts -€9,390
down €9,390 (-10.4%), from €90,114 to €80,724
of which Taxes: -€15,285
- Gross operating margin -€49,405
down €49,405 (-17.4%), from €283,465 to €234,060
- Purchases and services +€27,438
up €27,438 (+14.7%), from €186,814 to €214,252
- Taxes -€22,019
down €22,019 (-97.9%), from €22,486 to €467
- Staff costs -€12,327
down €12,327 (-4.7%), from €261,520 to €249,193
- Other operating charges -€9,400
down €9,400 (-100.0%), from €9,400 to €0
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 | €291,192 | €264,976 | -€26,216 | -9.0% |
| Current assets | 29/58 | €291,192 | €264,976 | -€26,216 | -9.0% |
| Amounts receivable within one year | 40/41 | €189,325 | €176,873 | -€12,452 | -6.6% |
| Trade receivables | 40 | €174,826 | €176,873 | +€2,047 | +1.2% |
| Other amounts receivable | 41 | €14,499 | - | -€14,499 | |
| Cash at bank and in hand | 54/58 | €101,867 | €88,103 | -€13,764 | -13.5% |
| Total equity and liabilities | 10/49 | €291,192 | €264,976 | -€26,216 | -9.0% |
| Equity | 10/15 | €172,676 | €157,268 | -€15,408 | -8.9% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €169,860 | €169,860 | = | 0.0% |
| 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 | €168,000 | €168,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,784 | -€21,192 | -€15,408 | -266.4% |
| Amounts payable | 17/49 | €118,516 | €107,708 | -€10,808 | -9.1% |
| Amounts payable within one year | 42/48 | €118,516 | €107,708 | -€10,808 | -9.1% |
| Trade debts | 44 | - | €23,057 | +€23,057 | |
| Suppliers | 440/4 | - | €23,057 | +€23,057 | |
| Taxes, remuneration and social security | 45 | €90,114 | €80,724 | -€9,390 | -10.4% |
| Taxes | 450/3 | €48,931 | €33,646 | -€15,285 | -31.2% |
| Remuneration and social security | 454/9 | €41,183 | €47,078 | +€5,895 | +14.3% |
| Other amounts payable | 47/48 | €28,402 | €3,927 | -€24,475 | -86.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €186,814 | €214,252 | +€27,438 | +14.7% |
| Remuneration, social security and pensions | 62 | €261,520 | €249,193 | -€12,327 | -4.7% |
| Other operating charges | 640/8 | €9,400 | €0 | -€9,400 | -100.0% |
| Gross operating margin | 9900 | €283,465 | €234,060 | -€49,405 | -17.4% |
| Operating profit (loss) | 9901 | €12,545 | -€15,133 | -€27,678 | |
| Financial income | 75/76B | €76 | €466 | +€390 | +513.2% |
| Recurring financial income | 75 | €76 | €466 | +€390 | +513.2% |
| Financial charges | 65/66B | €293 | €274 | -€19 | -6.5% |
| Recurring financial charges | 65 | €293 | €274 | -€19 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €12,328 | -€14,941 | -€27,269 | |
| Income taxes | 67/77 | €22,486 | €467 | -€22,019 | -97.9% |
| Profit (loss) for the period | 9904 | -€10,158 | -€15,408 | -€5,250 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,158 | -€15,408 | -€5,250 | -51.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.