DSC Vista: 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 Vista
Largest movements
- Tangible fixed assets -€37,623
down €37,623 (-3.1%), from €1.2m to €1.2m
of which Land and buildings: -€37,623
- Cash +€19,953
up €19,953 (+3,088%), from €646 to €20,599
mainly Depreciation (+€37,623)
- Profit (loss) carried forward -€16,086
down €16,086 (-26.8%), from -€60,079 to -€76,165
- Gross operating margin +€15,251
up €15,251 (+158%), from €9,663 to €24,914
- Depreciation +€2,570
up €2,570 (+7.3%), from €35,053 to €37,623
- Other operating charges +€347
up €347 (+11.2%), from €3,087 to €3,434
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 | €1,219,696 | €1,202,040 | -€17,657 | -1.4% |
| Fixed assets | 21/28 | €1,219,047 | €1,181,424 | -€37,623 | -3.1% |
| Tangible fixed assets | 22/27 | €1,219,047 | €1,181,424 | -€37,623 | -3.1% |
| Land and buildings | 22 | €1,219,047 | €1,181,424 | -€37,623 | -3.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €649 | €20,616 | +€19,966 | +3,074% |
| Amounts receivable within one year | 40/41 | €3 | €17 | +€14 | +401% |
| Other amounts receivable | 41 | €3 | €17 | +€14 | +401% |
| Cash at bank and in hand | 54/58 | €646 | €20,599 | +€19,953 | +3,088% |
| Total equity and liabilities | 10/49 | €1,219,696 | €1,202,040 | -€17,657 | -1.4% |
| Equity | 10/15 | €1,215,021 | €1,198,935 | -€16,086 | -1.3% |
| Contributions | 10/11 | €1,275,100 | €1,275,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,079 | -€76,165 | -€16,086 | -26.8% |
| Amounts payable | 17/49 | €4,675 | €3,105 | -€1,571 | -33.6% |
| Amounts payable within one year | 42/48 | €4,675 | €3,105 | -€1,571 | -33.6% |
| Trade debts | 44 | €1,976 | €405 | -€1,571 | -79.5% |
| Suppliers | 440/4 | €1,976 | €405 | -€1,571 | -79.5% |
| Other amounts payable | 47/48 | €2,700 | €2,700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,053 | €37,623 | +€2,570 | +7.3% |
| Other operating charges | 640/8 | €3,087 | €3,434 | +€347 | +11.2% |
| Gross operating margin | 9900 | €9,663 | €24,914 | +€15,251 | +158% |
| Operating profit (loss) | 9901 | -€28,477 | -€16,143 | +€12,334 | +43.3% |
| Financial income | 75/76B | €11 | €57 | +€46 | +398% |
| Recurring financial income | 75 | €11 | €57 | +€46 | +398% |
| Profit (loss) for the period before taxes | 9903 | -€28,465 | -€16,086 | +€12,379 | +43.5% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€28,465 | -€16,086 | +€12,379 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,465 | -€16,086 | +€12,379 | +43.5% |
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 18 October 2026 via checked.be.