DSCB: 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.
DSCB
Largest movements
- Cash +€1,382
up €1,382 (+29.6%), from €4,665 to €6,047
mainly Net result for the year (+€7,205) and Depreciation (+€1,456)
- Deferred charges and accrued income +€677
up €677 (+494%), from €137 to €814
- Tangible fixed assets -€413
down €413 (-13.8%), from €3,001 to €2,589
of which Plant, machinery and equipment: -€496
- Receivables within one year +€341
up €341 (+9.9%), from €3,439 to €3,780
of which Other amounts receivable: +€222
- Profit (loss) carried forward +€6,206
up €6,206 (+6,095%), from €102 to €6,307
- Other debts -€3,320
down €3,320 (-61.9%), from €5,368 to €2,048
- Tax, wage and social debts -€909
down €909 (-23.3%), from €3,897 to €2,988
- Purchases and services -€122,628
no longer reported in 2025 (was €122,628)
- Turnover -€113,426
no longer reported in 2025 (was €113,426)
- Gross operating margin +€8,226
up €8,226 (+230%), from €3,576 to €11,803
- Taxes +€2,235
up €2,235 (+411%), from €543 to €2,778
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 | €12,397 | €14,454 | +€2,057 | +16.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €3,057 | €2,644 | -€413 | -13.5% |
| Tangible fixed assets | 22/27 | €3,001 | €2,589 | -€413 | -13.8% |
| Plant, machinery and equipment | 23 | €1,072 | €576 | -€496 | -46.2% |
| Furniture and vehicles | 24 | €1,930 | €2,013 | +€83 | +4.3% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €9,340 | €11,809 | +€2,470 | +26.4% |
| Stocks and contracts in progress | 3 | €1,099 | €1,168 | +€69 | +6.3% |
| Stocks | 30/36 | €1,099 | €1,168 | +€69 | +6.3% |
| Amounts receivable within one year | 40/41 | €3,439 | €3,780 | +€341 | +9.9% |
| Trade receivables | 40 | €3,438 | €3,557 | +€119 | +3.5% |
| Other amounts receivable | 41 | €0 | €222 | +€222 | +76,545% |
| Cash at bank and in hand | 54/58 | €4,665 | €6,047 | +€1,382 | +29.6% |
| Deferred charges and accrued income | 490/1 | €137 | €814 | +€677 | +494% |
| Total equity and liabilities | 10/49 | €12,397 | €14,454 | +€2,057 | +16.6% |
| Equity | 10/15 | €2,102 | €8,307 | +€6,206 | +295% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102 | €6,307 | +€6,206 | +6,095% |
| Amounts payable | 17/49 | €10,295 | €6,146 | -€4,149 | -40.3% |
| Amounts payable within one year | 42/48 | €10,295 | €6,146 | -€4,149 | -40.3% |
| Trade debts | 44 | €1,030 | €1,110 | +€81 | +7.8% |
| Suppliers | 440/4 | €607 | €1,110 | +€503 | +82.9% |
| Bills of exchange payable | 441 | €422 | - | -€422 | |
| Taxes, remuneration and social security | 45 | €3,897 | €2,988 | -€909 | -23.3% |
| Taxes | 450/3 | €3,897 | €2,988 | -€909 | -23.3% |
| Other amounts payable | 47/48 | €5,368 | €2,048 | -€3,320 | -61.9% |
| Turnover | 70 | €113,426 | - | -€113,426 | |
| Goods, raw materials, services and sundry goods | 60/61 | €122,628 | - | -€122,628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,011 | €1,456 | -€556 | -27.6% |
| Other operating charges | 640/8 | €516 | €127 | -€389 | -75.4% |
| Gross operating margin | 9900 | €3,576 | €11,803 | +€8,226 | +230% |
| Operating profit (loss) | 9901 | €1,049 | €10,220 | +€9,171 | +874% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €408 | €237 | -€171 | -41.9% |
| Recurring financial charges | 65 | €408 | €237 | -€171 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €645 | €9,983 | +€9,338 | +1,448% |
| Income taxes | 67/77 | €543 | €2,778 | +€2,235 | +411% |
| Profit (loss) for the period | 9904 | €102 | €7,205 | +€7,103 | +6,977% |
| Profit (loss) for the period to be appropriated | 9905 | €102 | €7,205 | +€7,103 | +6,977% |
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 19 October 2026 via checked.be.