DSC ACCOUNTING: 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.
DSC ACCOUNTING
Largest movements
- Receivables within one year +€317,114
up €317,114 (+506%), from €62,726 to €379,840
of which Other amounts receivable: +€168,280
- Cash -€184,712
down €184,712 (-95.2%), from €194,043 to €9,331
mainly Receivables within one year (-€317,114) and Other debts (-€26,974)
- Tangible fixed assets -€12,551
down €12,551 (-100%), from €12,551 to €0
- Intangible fixed assets -€9,871
down €9,871 (-20.6%), from €47,854 to €37,984
- Reserves +€80,000
up €80,000 (+40.0%), from €200,000 to €280,000
- Trade debts +€61,261
up €61,261 (+935%), from €6,555 to €67,816
- Short-term financial debts +€30,836
up €30,836 (+1,192%), from €2,586 to €33,422
- Other debts -€26,974
down €26,974 (-100%), from €26,974 to €0
- Tax, wage and social debts -€22,879
down €22,879 (-44.4%), from €51,498 to €28,620
of which Taxes: -€21,574
- Gross operating margin -€21,384
down €21,384 (-9.0%), from €236,945 to €215,560
- Taxes -€11,011
down €11,011 (-27.8%), from €39,582 to €28,570
- Write-downs +€9,806
new in 2025: €9,806
- Depreciation -€8,370
down €8,370 (-43.2%), from €19,364 to €10,994
- Staff costs +€7,064
up €7,064 (+8.9%), from €79,099 to €86,162
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 | €333,414 | €440,507 | +€107,093 | +32.1% |
| Fixed assets | 21/28 | €60,581 | €38,159 | -€22,422 | -37.0% |
| Intangible fixed assets | 21 | €47,854 | €37,984 | -€9,871 | -20.6% |
| Tangible fixed assets | 22/27 | €12,551 | €0 | -€12,551 | -100% |
| Furniture and vehicles | 24 | €12,551 | €0 | -€12,551 | -100% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €272,834 | €402,349 | +€129,515 | +47.5% |
| Amounts receivable within one year | 40/41 | €62,726 | €379,840 | +€317,114 | +506% |
| Trade receivables | 40 | €62,726 | €211,560 | +€148,834 | +237% |
| Other amounts receivable | 41 | - | €168,280 | +€168,280 | |
| Cash at bank and in hand | 54/58 | €194,043 | €9,331 | -€184,712 | -95.2% |
| Deferred charges and accrued income | 490/1 | €16,064 | €13,178 | -€2,887 | -18.0% |
| Total equity and liabilities | 10/49 | €333,414 | €440,507 | +€107,093 | +32.1% |
| Equity | 10/15 | €204,659 | €283,941 | +€79,282 | +38.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €200,000 | €280,000 | +€80,000 | +40.0% |
| Distributable reserves | 133 | €200,000 | €280,000 | +€80,000 | +40.0% |
| Profit (loss) carried forward | 14 | €2,159 | €1,441 | -€718 | -33.3% |
| Amounts payable | 17/49 | €128,755 | €156,567 | +€27,811 | +21.6% |
| Amounts payable after more than one year | 17 | €25,726 | €14,771 | -€10,956 | -42.6% |
| Financial debts | 170/4 | €25,726 | €14,771 | -€10,956 | -42.6% |
| Amounts payable within one year | 42/48 | €99,365 | €141,722 | +€42,357 | +42.6% |
| Current portion of amounts payable after more than one year | 42 | €11,752 | €11,864 | +€112 | +1.0% |
| Financial debts | 43 | €2,586 | €33,422 | +€30,836 | +1,192% |
| Credit institutions | 430/8 | €2,586 | €33,422 | +€30,836 | +1,192% |
| Trade debts | 44 | €6,555 | €67,816 | +€61,261 | +935% |
| Suppliers | 440/4 | €6,555 | €67,816 | +€61,261 | +935% |
| Taxes, remuneration and social security | 45 | €51,498 | €28,620 | -€22,879 | -44.4% |
| Taxes | 450/3 | €41,107 | €19,534 | -€21,574 | -52.5% |
| Remuneration and social security | 454/9 | €10,391 | €9,086 | -€1,305 | -12.6% |
| Other amounts payable | 47/48 | €26,974 | €0 | -€26,974 | -100% |
| Accrued charges and deferred income | 492/3 | €3,664 | €74 | -€3,589 | -98.0% |
| Remuneration, social security and pensions | 62 | €79,099 | €86,162 | +€7,064 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,364 | €10,994 | -€8,370 | -43.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,806 | +€9,806 | |
| Other operating charges | 640/8 | €1,336 | €1,329 | -€7 | -0.5% |
| Gross operating margin | 9900 | €236,945 | €215,560 | -€21,384 | -9.0% |
| Operating profit (loss) | 9901 | €137,146 | €107,269 | -€29,878 | -21.8% |
| Financial income | 75/76B | €1,123 | €1,268 | +€145 | +12.9% |
| Recurring financial income | 75 | €1,123 | €1,268 | +€145 | +12.9% |
| Financial charges | 65/66B | €1,029 | €685 | -€344 | -33.4% |
| Recurring financial charges | 65 | €1,029 | €685 | -€344 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €137,241 | €107,852 | -€29,389 | -21.4% |
| Income taxes | 67/77 | €39,582 | €28,570 | -€11,011 | -27.8% |
| Profit (loss) for the period | 9904 | €97,659 | €79,282 | -€18,378 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,659 | €79,282 | -€18,378 | -18.8% |
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 13 October 2026 via checked.be.