DSA TRANS: 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.
DSA TRANS
Largest movements
- Receivables within one year -€127,455
down €127,455 (-49.7%), from €256,209 to €128,754
of which Trade receivables: -€117,269
- Tangible fixed assets -€117,278
down €117,278 (-41.6%), from €282,033 to €164,755
of which Furniture and vehicles: -€117,919
- Deferred charges and accrued income -€18,770
down €18,770 (-51.5%), from €36,413 to €17,643
- Tax, wage and social debts -€108,872
down €108,872 (-48.5%), from €224,441 to €115,569
of which Taxes: -€89,637
- Other debts -€100,401
down €100,401 (-27.7%), from €361,811 to €261,410
- Trade debts -€34,877
down €34,877 (-31.7%), from €109,948 to €75,071
- Profit (loss) carried forward -€14,055
down €14,055, from €8,884 to -€5,171
- Gross operating margin -€30,005
down €30,005 (-4.1%), from €729,371 to €699,366
- Staff costs -€11,952
down €11,952 (-1.9%), from €627,904 to €615,952
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 | €731,308 | €473,868 | -€257,440 | -35.2% |
| Fixed assets | 21/28 | €316,333 | €198,755 | -€117,578 | -37.2% |
| Tangible fixed assets | 22/27 | €282,033 | €164,755 | -€117,278 | -41.6% |
| Plant, machinery and equipment | 23 | €193 | €834 | +€641 | +332.1% |
| Furniture and vehicles | 24 | €281,840 | €163,921 | -€117,919 | -41.8% |
| Financial fixed assets | 28 | €34,300 | €34,000 | -€300 | -0.9% |
| Current assets | 29/58 | €414,975 | €275,113 | -€139,862 | -33.7% |
| Amounts receivable after more than one year | 29 | €432 | - | -€432 | |
| Other amounts receivable | 291 | €432 | - | -€432 | |
| Amounts receivable within one year | 40/41 | €256,209 | €128,754 | -€127,455 | -49.7% |
| Trade receivables | 40 | €239,903 | €122,634 | -€117,269 | -48.9% |
| Other amounts receivable | 41 | €16,306 | €6,120 | -€10,186 | -62.5% |
| Cash at bank and in hand | 54/58 | €121,921 | €128,716 | +€6,795 | +5.6% |
| Deferred charges and accrued income | 490/1 | €36,413 | €17,643 | -€18,770 | -51.5% |
| Total equity and liabilities | 10/49 | €731,308 | €473,868 | -€257,440 | -35.2% |
| Equity | 10/15 | €33,884 | €19,829 | -€14,055 | -41.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,884 | -€5,171 | -€14,055 | |
| Amounts payable | 17/49 | €697,424 | €454,039 | -€243,385 | -34.9% |
| Amounts payable within one year | 42/48 | €696,200 | €452,050 | -€244,150 | -35.1% |
| Trade debts | 44 | €109,948 | €75,071 | -€34,877 | -31.7% |
| Suppliers | 440/4 | €109,948 | €75,071 | -€34,877 | -31.7% |
| Taxes, remuneration and social security | 45 | €224,441 | €115,569 | -€108,872 | -48.5% |
| Taxes | 450/3 | €136,274 | €46,637 | -€89,637 | -65.8% |
| Remuneration and social security | 454/9 | €88,167 | €68,932 | -€19,235 | -21.8% |
| Other amounts payable | 47/48 | €361,811 | €261,410 | -€100,401 | -27.7% |
| Accrued charges and deferred income | 492/3 | €1,224 | €1,989 | +€765 | +62.5% |
| Remuneration, social security and pensions | 62 | €627,904 | €615,952 | -€11,952 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,540 | €81,528 | -€3,012 | -3.6% |
| Other operating charges | 640/8 | €2,302 | €7,766 | +€5,464 | +237.4% |
| Non-recurring operating charges | 66A | - | €7,220 | +€7,220 | |
| Gross operating margin | 9900 | €729,371 | €699,366 | -€30,005 | -4.1% |
| Operating profit (loss) | 9901 | €14,625 | -€13,100 | -€27,725 | |
| Financial income | 75/76B | €716 | €50 | -€666 | -93.0% |
| Recurring financial income | 75 | €716 | €50 | -€666 | -93.0% |
| Financial charges | 65/66B | €1,624 | €1,005 | -€619 | -38.1% |
| Recurring financial charges | 65 | €1,624 | €1,005 | -€619 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €13,717 | -€14,055 | -€27,772 | |
| Income taxes | 67/77 | €4,833 | - | -€4,833 | |
| Profit (loss) for the period | 9904 | €8,884 | -€14,055 | -€22,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,884 | -€14,055 | -€22,939 |
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 4 October 2026 via checked.be.