DS Services: 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 Services
Largest movements
- Cash +€19,700
up €19,700 (+88.0%), from €22,393 to €42,093
mainly Net result for the year (+€18,213) and Receivables after one year (+€14,602)
- Receivables after one year -€14,602
down €14,602 (-100.0%), from €14,602 to €0
- Tangible fixed assets +€13,417
up €13,417 (+32.4%), from €41,358 to €54,774
of which Furniture and vehicles: +€19,699
- Receivables within one year +€5,338
up €5,338 (+118.9%), from €4,488 to €9,826
of which Trade receivables: +€9,752
- Reserves +€18,213
up €18,213 (+29.5%), from €61,789 to €80,002
- Trade debts -€12,385
down €12,385 (-72.4%), from €17,112 to €4,726
- Tax, wage and social debts +€8,806
up €8,806 (+619.2%), from €1,422 to €10,229
of which Taxes: +€5,806
- Other debts +€7,048
up €7,048 (+614.8%), from €1,146 to €8,194
- Accrued charges and deferred income +€1,980
new in 2025: €1,980
- Gross operating margin +€81,194
up €81,194, from -€47,722 to €33,472
- Taxes +€2,286
up €2,286 (+1004.4%), from €228 to €2,514
- Depreciation +€1,000
up €1,000 (+10.4%), from €9,623 to €10,624
- Financial charges +€645
up €645 (+94.5%), from €682 to €1,327
- Financial income -€631
down €631 (-100.0%), from €631 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 | €86,559 | €110,131 | +€23,572 | +27.2% |
| Fixed assets | 21/28 | €41,358 | €54,774 | +€13,417 | +32.4% |
| Tangible fixed assets | 22/27 | €41,358 | €54,774 | +€13,417 | +32.4% |
| Plant, machinery and equipment | 23 | €41,358 | €35,076 | -€6,282 | -15.2% |
| Furniture and vehicles | 24 | - | €19,699 | +€19,699 | |
| Current assets | 29/58 | €45,201 | €55,357 | +€10,156 | +22.5% |
| Amounts receivable after more than one year | 29 | €14,602 | €0 | -€14,602 | -100.0% |
| Other amounts receivable | 291 | €14,602 | €0 | -€14,602 | -100.0% |
| Stocks and contracts in progress | 3 | €1,636 | €1,636 | = | 0.0% |
| Stocks | 30/36 | €1,636 | €1,636 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,488 | €9,826 | +€5,338 | +118.9% |
| Trade receivables | 40 | €74 | €9,826 | +€9,752 | +13110.6% |
| Other amounts receivable | 41 | €4,414 | €0 | -€4,414 | -100.0% |
| Cash at bank and in hand | 54/58 | €22,393 | €42,093 | +€19,700 | +88.0% |
| Deferred charges and accrued income | 490/1 | €2,082 | €1,801 | -€280 | -13.5% |
| Total equity and liabilities | 10/49 | €86,559 | €110,131 | +€23,572 | +27.2% |
| Equity | 10/15 | €66,789 | €85,002 | +€18,213 | +27.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €61,789 | €80,002 | +€18,213 | +29.5% |
| Distributable reserves | 133 | €61,789 | €80,002 | +€18,213 | +29.5% |
| Amounts payable | 17/49 | €19,770 | €25,129 | +€5,359 | +27.1% |
| Amounts payable within one year | 42/48 | €19,770 | €23,149 | +€3,379 | +17.1% |
| Trade debts | 44 | €17,112 | €4,726 | -€12,385 | -72.4% |
| Suppliers | 440/4 | €17,112 | €4,726 | -€12,385 | -72.4% |
| Advances received on contracts in progress | 46 | €90 | €0 | -€90 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,422 | €10,229 | +€8,806 | +619.2% |
| Taxes | 450/3 | €1,422 | €7,229 | +€5,806 | +408.2% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €1,146 | €8,194 | +€7,048 | +614.8% |
| Accrued charges and deferred income | 492/3 | - | €1,980 | +€1,980 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,623 | €10,624 | +€1,000 | +10.4% |
| Other operating charges | 640/8 | €505 | €794 | +€289 | +57.2% |
| Gross operating margin | 9900 | -€47,722 | €33,472 | +€81,194 | |
| Operating profit (loss) | 9901 | -€57,851 | €22,054 | +€79,905 | |
| Financial income | 75/76B | €631 | €0 | -€631 | -100.0% |
| Recurring financial income | 75 | €631 | €0 | -€631 | -100.0% |
| Financial charges | 65/66B | €682 | €1,327 | +€645 | +94.5% |
| Recurring financial charges | 65 | €682 | €1,327 | +€645 | +94.5% |
| Profit (loss) for the period before taxes | 9903 | -€57,902 | €20,727 | +€78,629 | |
| Income taxes | 67/77 | €228 | €2,514 | +€2,286 | +1004.4% |
| Profit (loss) for the period | 9904 | -€58,130 | €18,213 | +€76,343 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58,130 | €18,213 | +€76,343 |
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 5 October 2026 via checked.be.