DS TAX: 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 TAX
Largest movements
- Tangible fixed assets -€11,424
down €11,424 (-35.4%), from €32,243 to €20,818
- Cash +€7,889
up €7,889 (+69.8%), from €11,298 to €19,187
mainly Depreciation (+€12,664) and Net result for the year (+€6,953)
- Receivables within one year +€3,859
up €3,859 (+31.5%), from €12,242 to €16,101
- Current portion of long-term debt -€7,825
no longer reported in 2025 (was €7,825)
- Profit (loss) carried forward +€6,953
up €6,953 (+39.4%), from €17,639 to €24,592
- Trade debts +€2,625
up €2,625 (+148%), from €1,772 to €4,398
- Tax, wage and social debts -€1,924
down €1,924 (-41.6%), from €4,630 to €2,706
of which Remuneration and social security: -€2,561
- Turnover -€85,037
no longer reported in 2025 (was €85,037)
- Purchases and services -€33,769
no longer reported in 2025 (was €33,769)
- Staff costs -€13,290
down €13,290 (-37.5%), from €35,439 to €22,149
- Gross operating margin -€6,586
down €6,586 (-12.8%), from €51,268 to €44,682
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 | €56,340 | €56,169 | -€171 | -0.3% |
| Fixed assets | 21/28 | €32,304 | €20,880 | -€11,424 | -35.4% |
| Tangible fixed assets | 22/27 | €32,243 | €20,818 | -€11,424 | -35.4% |
| Furniture and vehicles | 24 | €32,243 | €20,818 | -€11,424 | -35.4% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €24,035 | €35,288 | +€11,253 | +46.8% |
| Amounts receivable within one year | 40/41 | €12,242 | €16,101 | +€3,859 | +31.5% |
| Other amounts receivable | 41 | €12,242 | €16,101 | +€3,859 | +31.5% |
| Cash at bank and in hand | 54/58 | €11,298 | €19,187 | +€7,889 | +69.8% |
| Deferred charges and accrued income | 490/1 | €495 | - | -€495 | |
| Total equity and liabilities | 10/49 | €56,340 | €56,169 | -€171 | -0.3% |
| Equity | 10/15 | €42,112 | €49,065 | +€6,953 | +16.5% |
| Contributions | 10/11 | €13,729 | €13,729 | = | 0.0% |
| Reserves | 13 | €10,744 | €10,744 | = | 0.0% |
| Non-distributable reserves | 130/1 | €124 | €124 | = | 0.0% |
| Reserves not available under the articles | 1311 | €124 | €124 | = | 0.0% |
| Distributable reserves | 133 | €10,620 | €10,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,639 | €24,592 | +€6,953 | +39.4% |
| Amounts payable | 17/49 | €14,227 | €7,104 | -€7,124 | -50.1% |
| Amounts payable within one year | 42/48 | €14,227 | €7,104 | -€7,124 | -50.1% |
| Current portion of amounts payable after more than one year | 42 | €7,825 | - | -€7,825 | |
| Trade debts | 44 | €1,772 | €4,398 | +€2,625 | +148% |
| Suppliers | 440/4 | €1,772 | €4,398 | +€2,625 | +148% |
| Taxes, remuneration and social security | 45 | €4,630 | €2,706 | -€1,924 | -41.6% |
| Taxes | 450/3 | - | €637 | +€637 | |
| Remuneration and social security | 454/9 | €4,630 | €2,069 | -€2,561 | -55.3% |
| Turnover | 70 | €85,037 | - | -€85,037 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,769 | - | -€33,769 | |
| Remuneration, social security and pensions | 62 | €35,439 | €22,149 | -€13,290 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,455 | €12,664 | +€209 | +1.7% |
| Other operating charges | 640/8 | €1,848 | €2,305 | +€457 | +24.8% |
| Gross operating margin | 9900 | €51,268 | €44,682 | -€6,586 | -12.8% |
| Operating profit (loss) | 9901 | €1,526 | €7,564 | +€6,038 | +396% |
| Financial income | 75/76B | €529 | €19 | -€511 | -96.5% |
| Recurring financial income | 75 | €529 | €19 | -€511 | -96.5% |
| Financial charges | 65/66B | €1,195 | €629 | -€565 | -47.3% |
| Recurring financial charges | 65 | €1,195 | €629 | -€565 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €861 | €6,953 | +€6,092 | +708% |
| Profit (loss) for the period | 9904 | €861 | €6,953 | +€6,092 | +708% |
| Profit (loss) for the period to be appropriated | 9905 | €861 | €6,953 | +€6,092 | +708% |
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 22 October 2026 via checked.be.