DS Verkoop: 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 Verkoop
Largest movements
- Receivables within one year +€19,364
up €19,364 (+68.0%), from €28,466 to €47,830
of which Trade receivables: +€28,558
- Tangible fixed assets +€3,526
up €3,526 (+421%), from €837 to €4,363
of which Furniture and vehicles: +€2,719
- Cash +€2,933
up €2,933 (+3.3%), from €89,585 to €92,518
mainly Net result for the year (+€36,535) and Tax, wage and social debts (+€33,952)
- Other debts -€47,000
no longer reported in 2025 (was €47,000)
- Profit (loss) carried forward +€36,535
up €36,535 (+92.6%), from €39,475 to €76,011
- Tax, wage and social debts +€33,952
up €33,952 (+159%), from €21,338 to €55,290
of which Taxes: +€20,498
- Trade debts +€2,305
up €2,305 (+35.0%), from €6,585 to €8,889
- Gross operating margin +€49,369
up €49,369 (+47.9%), from €103,164 to €152,533
- Staff costs +€35,664
up €35,664 (+54.5%), from €65,455 to €101,119
- Taxes +€3,785
up €3,785 (+37.6%), from €10,079 to €13,864
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 | €119,193 | €145,016 | +€25,823 | +21.7% |
| Fixed assets | 21/28 | €837 | €4,363 | +€3,526 | +421% |
| Tangible fixed assets | 22/27 | €837 | €4,363 | +€3,526 | +421% |
| Plant, machinery and equipment | 23 | €837 | €1,644 | +€807 | +96.5% |
| Furniture and vehicles | 24 | - | €2,719 | +€2,719 | |
| Current assets | 29/58 | €118,356 | €140,653 | +€22,297 | +18.8% |
| Amounts receivable within one year | 40/41 | €28,466 | €47,830 | +€19,364 | +68.0% |
| Trade receivables | 40 | €15,150 | €43,707 | +€28,558 | +189% |
| Other amounts receivable | 41 | €13,316 | €4,123 | -€9,194 | -69.0% |
| Cash at bank and in hand | 54/58 | €89,585 | €92,518 | +€2,933 | +3.3% |
| Deferred charges and accrued income | 490/1 | €305 | €305 | = | 0.0% |
| Total equity and liabilities | 10/49 | €119,193 | €145,016 | +€25,823 | +21.7% |
| Equity | 10/15 | €44,125 | €80,661 | +€36,535 | +82.8% |
| Contributions | 10/11 | €4,650 | €4,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,475 | €76,011 | +€36,535 | +92.6% |
| Amounts payable | 17/49 | €75,067 | €64,355 | -€10,712 | -14.3% |
| Amounts payable within one year | 42/48 | €74,923 | €64,179 | -€10,743 | -14.3% |
| Trade debts | 44 | €6,585 | €8,889 | +€2,305 | +35.0% |
| Suppliers | 440/4 | €6,585 | €8,889 | +€2,305 | +35.0% |
| Taxes, remuneration and social security | 45 | €21,338 | €55,290 | +€33,952 | +159% |
| Taxes | 450/3 | €7,570 | €28,068 | +€20,498 | +271% |
| Remuneration and social security | 454/9 | €13,768 | €27,222 | +€13,454 | +97.7% |
| Other amounts payable | 47/48 | €47,000 | - | -€47,000 | |
| Accrued charges and deferred income | 492/3 | €144 | €176 | +€32 | +21.8% |
| Remuneration, social security and pensions | 62 | €65,455 | €101,119 | +€35,664 | +54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €531 | €901 | +€370 | +69.7% |
| Other operating charges | 640/8 | €444 | €459 | +€15 | +3.4% |
| Gross operating margin | 9900 | €103,164 | €152,533 | +€49,369 | +47.9% |
| Operating profit (loss) | 9901 | €36,735 | €50,055 | +€13,320 | +36.3% |
| Financial income | 75/76B | €311 | €482 | +€172 | +55.3% |
| Recurring financial income | 75 | €311 | €482 | +€172 | +55.3% |
| Financial charges | 65/66B | €214 | €138 | -€76 | -35.5% |
| Recurring financial charges | 65 | €214 | €138 | -€76 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €36,831 | €50,399 | +€13,568 | +36.8% |
| Income taxes | 67/77 | €10,079 | €13,864 | +€3,785 | +37.6% |
| Profit (loss) for the period | 9904 | €26,752 | €36,535 | +€9,783 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,752 | €36,535 | +€9,783 | +36.6% |
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 16 October 2026 via checked.be.