DS-TECHNICIANS: 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-TECHNICIANS
Largest movements
- Cash -€25,428
down €25,428 (-98.5%), from €25,819 to €391
mainly Contributions, distributions and other (-€48,560) and Investment in fixed assets (net) (-€20,795)
- Intangible fixed assets +€11,103
up €11,103 (+2,666%), from €416 to €11,520
- Tangible fixed assets -€8,347
down €8,347 (-21.5%), from €38,874 to €30,526
of which Furniture and vehicles: -€11,341
- Deferred charges and accrued income +€6,269
up €6,269 (+200%), from €3,129 to €9,399
- Receivables within one year +€954
up €954 (+7.0%), from €13,614 to €14,567
of which Other amounts receivable: +€4,712
- Reserves -€35,589
down €35,589 (-100.0%), from €35,597 to €8
- Other debts +€26,898
up €26,898 (+2,796%), from €962 to €27,860
- Debts after one year -€13,136
down €13,136 (-70.5%), from €18,637 to €5,501
- Trade debts +€8,461
up €8,461 (+717%), from €1,180 to €9,640
- Tax, wage and social debts -€2,456
down €2,456 (-33.4%), from €7,362 to €4,906
of which Taxes: -€2,456
- Gross operating margin -€5,068
down €5,068 (-12.3%), from €41,072 to €36,004
- Taxes -€1,671
down €1,671 (-31.2%), from €5,353 to €3,682
- Depreciation +€1,654
up €1,654 (+10.1%), from €16,384 to €18,038
- Other operating charges +€981
up €981 (+174%), from €565 to €1,546
- Financial income +€584
up €584 (+28,763%), from €2 to €586
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 | €81,852 | €66,403 | -€15,449 | -18.9% |
| Fixed assets | 21/28 | €39,290 | €42,046 | +€2,756 | +7.0% |
| Intangible fixed assets | 21 | €416 | €11,520 | +€11,103 | +2,666% |
| Tangible fixed assets | 22/27 | €38,874 | €30,526 | -€8,347 | -21.5% |
| Plant, machinery and equipment | 23 | €1,888 | €4,881 | +€2,993 | +159% |
| Furniture and vehicles | 24 | €36,986 | €25,645 | -€11,341 | -30.7% |
| Current assets | 29/58 | €42,562 | €24,357 | -€18,205 | -42.8% |
| Amounts receivable within one year | 40/41 | €13,614 | €14,567 | +€954 | +7.0% |
| Trade receivables | 40 | €13,614 | €9,855 | -€3,758 | -27.6% |
| Other amounts receivable | 41 | €0 | €4,712 | +€4,712 | |
| Cash at bank and in hand | 54/58 | €25,819 | €391 | -€25,428 | -98.5% |
| Deferred charges and accrued income | 490/1 | €3,129 | €9,399 | +€6,269 | +200% |
| Total equity and liabilities | 10/49 | €81,852 | €66,403 | -€15,449 | -18.9% |
| Equity | 10/15 | €40,597 | €5,008 | -€35,589 | -87.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,597 | €8 | -€35,589 | -100.0% |
| Distributable reserves | 133 | €35,597 | €8 | -€35,589 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €41,255 | €61,395 | +€20,140 | +48.8% |
| Amounts payable after more than one year | 17 | €18,637 | €5,501 | -€13,136 | -70.5% |
| Financial debts | 170/4 | €18,637 | €5,501 | -€13,136 | -70.5% |
| Amounts payable within one year | 42/48 | €22,545 | €55,894 | +€33,349 | +148% |
| Current portion of amounts payable after more than one year | 42 | €13,041 | €13,136 | +€94 | +0.7% |
| Financial debts | 43 | €0 | €352 | +€352 | |
| Credit institutions | 430/8 | €0 | €352 | +€352 | |
| Trade debts | 44 | €1,180 | €9,640 | +€8,461 | +717% |
| Suppliers | 440/4 | €1,180 | €9,640 | +€8,461 | +717% |
| Taxes, remuneration and social security | 45 | €7,362 | €4,906 | -€2,456 | -33.4% |
| Taxes | 450/3 | €7,362 | €4,906 | -€2,456 | -33.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €962 | €27,860 | +€26,898 | +2,796% |
| Accrued charges and deferred income | 492/3 | €73 | €0 | -€73 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,384 | €18,038 | +€1,654 | +10.1% |
| Other operating charges | 640/8 | €565 | €1,546 | +€981 | +174% |
| Gross operating margin | 9900 | €41,072 | €36,004 | -€5,068 | -12.3% |
| Operating profit (loss) | 9901 | €24,123 | €16,420 | -€7,702 | -31.9% |
| Financial income | 75/76B | €2 | €586 | +€584 | +28,763% |
| Recurring financial income | 75 | €2 | €586 | +€584 | +28,763% |
| Financial charges | 65/66B | €492 | €353 | -€139 | -28.3% |
| Recurring financial charges | 65 | €492 | €353 | -€139 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €23,633 | €16,653 | -€6,979 | -29.5% |
| Income taxes | 67/77 | €5,353 | €3,682 | -€1,671 | -31.2% |
| Profit (loss) for the period | 9904 | €18,279 | €12,971 | -€5,308 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,279 | €12,971 | -€5,308 | -29.0% |
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 15 October 2026 via checked.be.