DSCJ MANAGEMENT: 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.
DSCJ MANAGEMENT
Largest movements
- Tangible fixed assets +€50,461
up €50,461 (+816%), from €6,185 to €56,646
of which Other tangible fixed assets: +€29,370
- Cash -€16,477
down €16,477 (-42.6%), from €38,646 to €22,168
mainly Contributions, distributions and other (-€196,000) and Investment in fixed assets (net) (-€60,290)
- Other debts +€119,207
up €119,207 (+2,123%), from €5,614 to €124,821
- Reserves -€92,918
down €92,918 (-95.9%), from €96,900 to €3,982
- Tax, wage and social debts +€8,682
up €8,682 (+58.0%), from €14,978 to €23,660
of which Taxes: +€5,685
- Gross operating margin +€13,264
up €13,264 (+10.6%), from €124,616 to €137,880
- Depreciation +€6,418
up €6,418 (+188%), from €3,411 to €9,829
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 | €141,908 | €177,901 | +€35,992 | +25.4% |
| Fixed assets | 21/28 | €6,185 | €56,646 | +€50,461 | +816% |
| Tangible fixed assets | 22/27 | €6,185 | €56,646 | +€50,461 | +816% |
| Plant, machinery and equipment | 23 | €58 | €20,837 | +€20,779 | +35,562% |
| Furniture and vehicles | 24 | €4,389 | €4,701 | +€312 | +7.1% |
| Other tangible fixed assets | 26 | €1,738 | €31,108 | +€29,370 | +1,690% |
| Current assets | 29/58 | €135,723 | €121,255 | -€14,468 | -10.7% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,829 | €15,569 | +€1,739 | +12.6% |
| Trade receivables | 40 | €13,826 | €15,566 | +€1,739 | +12.6% |
| Other amounts receivable | 41 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,646 | €22,168 | -€16,477 | -42.6% |
| Deferred charges and accrued income | 490/1 | €3,248 | €3,518 | +€270 | +8.3% |
| Total equity and liabilities | 10/49 | €141,908 | €177,901 | +€35,992 | +25.4% |
| Equity | 10/15 | €115,500 | €22,582 | -€92,918 | -80.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,900 | €3,982 | -€92,918 | -95.9% |
| Distributable reserves | 133 | €96,900 | €3,982 | -€92,918 | -95.9% |
| Amounts payable | 17/49 | €26,409 | €155,319 | +€128,910 | +488% |
| Amounts payable within one year | 42/48 | €26,409 | €155,319 | +€128,910 | +488% |
| Trade debts | 44 | €5,817 | €6,838 | +€1,021 | +17.6% |
| Suppliers | 440/4 | €5,817 | €6,838 | +€1,021 | +17.6% |
| Taxes, remuneration and social security | 45 | €14,978 | €23,660 | +€8,682 | +58.0% |
| Taxes | 450/3 | €14,978 | €20,663 | +€5,685 | +38.0% |
| Remuneration and social security | 454/9 | - | €2,997 | +€2,997 | |
| Other amounts payable | 47/48 | €5,614 | €124,821 | +€119,207 | +2,123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,411 | €9,829 | +€6,418 | +188% |
| Other operating charges | 640/8 | €1,250 | €1,135 | -€115 | -9.2% |
| Gross operating margin | 9900 | €124,616 | €137,880 | +€13,264 | +10.6% |
| Operating profit (loss) | 9901 | €119,954 | €126,916 | +€6,962 | +5.8% |
| Financial income | 75/76B | €7,953 | €7,929 | -€25 | -0.3% |
| Recurring financial income | 75 | €7,953 | €7,929 | -€25 | -0.3% |
| Financial charges | 65/66B | €2,918 | €2,651 | -€267 | -9.2% |
| Recurring financial charges | 65 | €2,918 | €2,651 | -€267 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €124,990 | €132,194 | +€7,204 | +5.8% |
| Income taxes | 67/77 | €28,090 | €29,112 | +€1,022 | +3.6% |
| Profit (loss) for the period | 9904 | €96,900 | €103,082 | +€6,182 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €96,900 | €103,082 | +€6,182 | +6.4% |
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.