DSC atelier: 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 atelier
Largest movements
- Cash +€11,454
up €11,454 (+122%), from €9,409 to €20,863
mainly Tax, wage and social debts (+€7,966) and Net result for the year (+€4,598)
- Receivables within one year +€1,107
up €1,107 (+4.8%), from €23,097 to €24,204
of which Trade receivables: +€3,162
- Tax, wage and social debts +€7,966
up €7,966, from €0 to €7,966
- Reserves +€4,598
up €4,598 (+55.7%), from €8,251 to €12,849
- Gross operating margin +€8,772
up €8,772, from -€1,367 to €7,405
- Financial income -€6,785
down €6,785 (-100%), from €6,785 to €0
- Taxes +€1,576
new in 2025: €1,576
- Other operating charges -€552
down €552 (-39.3%), from €1,403 to €851
- Depreciation -€483
down €483 (-100%), from €483 to €0
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 | €32,507 | €45,067 | +€12,561 | +38.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €32,507 | €45,067 | +€12,561 | +38.6% |
| Amounts receivable within one year | 40/41 | €23,097 | €24,204 | +€1,107 | +4.8% |
| Trade receivables | 40 | €19,182 | €22,344 | +€3,162 | +16.5% |
| Other amounts receivable | 41 | €3,915 | €1,860 | -€2,055 | -52.5% |
| Cash at bank and in hand | 54/58 | €9,409 | €20,863 | +€11,454 | +122% |
| Total equity and liabilities | 10/49 | €32,507 | €45,067 | +€12,561 | +38.6% |
| Equity | 10/15 | €23,251 | €27,849 | +€4,598 | +19.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €8,251 | €12,849 | +€4,598 | +55.7% |
| Distributable reserves | 133 | €8,251 | €12,849 | +€4,598 | +55.7% |
| Amounts payable | 17/49 | €9,255 | €17,218 | +€7,963 | +86.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €8,868 | €16,819 | +€7,951 | +89.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €53 | €356 | +€303 | +574% |
| Suppliers | 440/4 | €53 | €356 | +€303 | +574% |
| Taxes, remuneration and social security | 45 | €0 | €7,966 | +€7,966 | |
| Taxes | 450/3 | €0 | €7,966 | +€7,966 | |
| Other amounts payable | 47/48 | €8,815 | €8,496 | -€319 | -3.6% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating income | 76A | €354 | €0 | -€354 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €483 | €0 | -€483 | -100% |
| Other operating charges | 640/8 | €1,403 | €851 | -€552 | -39.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€1,367 | €7,405 | +€8,772 | |
| Operating profit (loss) | 9901 | -€3,253 | €6,554 | +€9,807 | |
| Financial income | 75/76B | €6,785 | €0 | -€6,785 | -100% |
| Recurring financial income | 75 | €6,785 | €0 | -€6,785 | -100% |
| Financial charges | 65/66B | €515 | €381 | -€134 | -26.1% |
| Recurring financial charges | 65 | €515 | €381 | -€134 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €3,018 | €6,174 | +€3,156 | +105% |
| Income taxes | 67/77 | - | €1,576 | +€1,576 | |
| Profit (loss) for the period | 9904 | €3,018 | €4,598 | +€1,580 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,018 | €4,598 | +€1,580 | +52.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.