DS MODE: 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 MODE
Largest movements
- Cash +€9,213
up €9,213 (+28.5%), from €32,348 to €41,561
mainly Net result for the year (+€9,857) and Stocks and contracts (+€4,095)
- Stocks and contracts -€4,095
down €4,095 (-7.3%), from €56,245 to €52,150
- Reserves +€9,857
up €9,857 (+16.3%), from €60,375 to €70,232
of which Non-distributable reserves: +€9,857
- Tax, wage and social debts -€6,421
down €6,421 (-67.8%), from €9,473 to €3,053
of which Taxes: -€4,796
- Taxes -€4,170
down €4,170 (-77.6%), from €5,375 to €1,205
- Depreciation +€377
up €377 (+13.3%), from €2,837 to €3,215
- Financial charges -€287
down €287 (-29.3%), from €981 to €694
- Gross operating margin +€260
up €260 (+1.6%), from €16,476 to €16,736
- Financial income -€192
down €192 (-32.0%), from €602 to €410
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 | €97,026 | €100,634 | +€3,608 | +3.7% |
| Fixed assets | 21/28 | €4,523 | €3,627 | -€896 | -19.8% |
| Tangible fixed assets | 22/27 | €4,473 | €3,577 | -€896 | -20.0% |
| Plant, machinery and equipment | 23 | €1,601 | €2,964 | +€1,363 | +85.1% |
| Furniture and vehicles | 24 | €2,872 | €613 | -€2,258 | -78.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €92,503 | €97,007 | +€4,504 | +4.9% |
| Stocks and contracts in progress | 3 | €56,245 | €52,150 | -€4,095 | -7.3% |
| Stocks | 30/36 | €56,245 | €52,150 | -€4,095 | -7.3% |
| Amounts receivable within one year | 40/41 | €135 | €135 | = | 0.0% |
| Other amounts receivable | 41 | €135 | €135 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,348 | €41,561 | +€9,213 | +28.5% |
| Deferred charges and accrued income | 490/1 | €3,775 | €3,161 | -€614 | -16.3% |
| Total equity and liabilities | 10/49 | €97,026 | €100,634 | +€3,608 | +3.7% |
| Equity | 10/15 | €79,451 | €89,308 | +€9,857 | +12.4% |
| Contributions | 10/11 | €18,834 | €18,834 | = | 0.0% |
| Reserves | 13 | €60,375 | €70,232 | +€9,857 | +16.3% |
| Non-distributable reserves | 130/1 | €25,152 | €35,009 | +€9,857 | +39.2% |
| Reserves not available under the articles | 1311 | €25,152 | €35,009 | +€9,857 | +39.2% |
| Distributable reserves | 133 | €35,223 | €35,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242 | €242 | = | 0.0% |
| Amounts payable | 17/49 | €17,575 | €11,326 | -€6,249 | -35.6% |
| Amounts payable within one year | 42/48 | €17,575 | €11,326 | -€6,249 | -35.6% |
| Financial debts | 43 | €1,014 | €1,000 | -€14 | -1.4% |
| Credit institutions | 430/8 | €1,014 | €1,000 | -€14 | -1.4% |
| Trade debts | 44 | €1,532 | €1,298 | -€233 | -15.2% |
| Suppliers | 440/4 | €1,532 | €1,298 | -€233 | -15.2% |
| Taxes, remuneration and social security | 45 | €9,473 | €3,053 | -€6,421 | -67.8% |
| Taxes | 450/3 | €7,849 | €3,053 | -€4,796 | -61.1% |
| Remuneration and social security | 454/9 | €1,625 | - | -€1,625 | |
| Other amounts payable | 47/48 | €5,556 | €5,975 | +€419 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,837 | €3,215 | +€377 | +13.3% |
| Other operating charges | 640/8 | €2,327 | €2,174 | -€152 | -6.5% |
| Gross operating margin | 9900 | €16,476 | €16,736 | +€260 | +1.6% |
| Operating profit (loss) | 9901 | €11,312 | €11,347 | +€35 | +0.3% |
| Financial income | 75/76B | €602 | €410 | -€192 | -32.0% |
| Recurring financial income | 75 | €602 | €410 | -€192 | -32.0% |
| Financial charges | 65/66B | €981 | €694 | -€287 | -29.3% |
| Recurring financial charges | 65 | €981 | €694 | -€287 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €10,933 | €11,062 | +€130 | +1.2% |
| Income taxes | 67/77 | €5,375 | €1,205 | -€4,170 | -77.6% |
| Profit (loss) for the period | 9904 | €5,558 | €9,857 | +€4,299 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,558 | €9,857 | +€4,299 | +77.4% |
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 13 October 2026 via checked.be.