DS’events: 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’events
Largest movements
- Receivables within one year +€27,658
up €27,658 (+163%), from €16,992 to €44,649
of which Other amounts receivable: +€23,862
- Cash -€6,671
down €6,671 (-3.9%), from €171,682 to €165,011
mainly Contributions, distributions and other (-€56,117) and Receivables within one year (-€27,658)
- Tangible fixed assets -€5,358
down €5,358 (-33.3%), from €16,074 to €10,716
of which Furniture and vehicles: -€4,392
- Deferred charges and accrued income +€4,477
up €4,477 (+719%), from €622 to €5,100
- Other debts +€31,981
up €31,981 (+5,270%), from €607 to €32,588
- Trade debts +€26,146
up €26,146 (+843%), from €3,100 to €29,247
- Reserves -€23,529
down €23,529 (-14.1%), from €166,421 to €142,892
- Tax, wage and social debts -€14,491
down €14,491 (-57.4%), from €25,241 to €10,750
of which Taxes: -€14,491
- Gross operating margin -€28,260
down €28,260 (-33.2%), from €85,059 to €56,799
- Taxes -€2,544
down €2,544 (-14.3%), from €17,828 to €15,285
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 | €205,370 | €225,476 | +€20,107 | +9.8% |
| Fixed assets | 21/28 | €16,074 | €10,716 | -€5,358 | -33.3% |
| Tangible fixed assets | 22/27 | €16,074 | €10,716 | -€5,358 | -33.3% |
| Plant, machinery and equipment | 23 | €2,896 | €1,931 | -€965 | -33.3% |
| Furniture and vehicles | 24 | €13,178 | €8,786 | -€4,392 | -33.3% |
| Current assets | 29/58 | €189,296 | €214,760 | +€25,464 | +13.5% |
| Amounts receivable within one year | 40/41 | €16,992 | €44,649 | +€27,658 | +163% |
| Trade receivables | 40 | €16,650 | €20,445 | +€3,796 | +22.8% |
| Other amounts receivable | 41 | €342 | €24,204 | +€23,862 | +6,973% |
| Cash at bank and in hand | 54/58 | €171,682 | €165,011 | -€6,671 | -3.9% |
| Deferred charges and accrued income | 490/1 | €622 | €5,100 | +€4,477 | +719% |
| Total equity and liabilities | 10/49 | €205,370 | €225,476 | +€20,107 | +9.8% |
| Equity | 10/15 | €176,421 | €152,892 | -€23,529 | -13.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €166,421 | €142,892 | -€23,529 | -14.1% |
| Distributable reserves | 133 | €166,421 | €142,892 | -€23,529 | -14.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €28,949 | €72,585 | +€43,636 | +151% |
| Amounts payable within one year | 42/48 | €28,949 | €72,585 | +€43,636 | +151% |
| Trade debts | 44 | €3,100 | €29,247 | +€26,146 | +843% |
| Suppliers | 440/4 | €3,100 | €29,247 | +€26,146 | +843% |
| Taxes, remuneration and social security | 45 | €25,241 | €10,750 | -€14,491 | -57.4% |
| Taxes | 450/3 | €22,761 | €8,270 | -€14,491 | -63.7% |
| Remuneration and social security | 454/9 | €2,480 | €2,480 | = | 0.0% |
| Other amounts payable | 47/48 | €607 | €32,588 | +€31,981 | +5,270% |
| Remuneration, social security and pensions | 62 | - | €686 | +€686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,321 | €6,328 | +€7 | +0.1% |
| Other operating charges | 640/8 | €1,236 | €757 | -€479 | -38.8% |
| Gross operating margin | 9900 | €85,059 | €56,799 | -€28,260 | -33.2% |
| Operating profit (loss) | 9901 | €77,503 | €49,028 | -€28,474 | -36.7% |
| Financial income | 75/76B | €4 | €38 | +€34 | +879% |
| Recurring financial income | 75 | €4 | €38 | +€34 | +879% |
| Financial charges | 65/66B | €1,230 | €1,193 | -€37 | -3.0% |
| Recurring financial charges | 65 | €1,230 | €1,193 | -€37 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €76,277 | €47,873 | -€28,404 | -37.2% |
| Income taxes | 67/77 | €17,828 | €15,285 | -€2,544 | -14.3% |
| Profit (loss) for the period | 9904 | €58,449 | €32,588 | -€25,861 | -44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,449 | €32,588 | -€25,861 | -44.2% |
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 20 October 2026 via checked.be.