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DSCX: what changed

Two fiscal 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.

What changed

DSCX

BE 0794.654.583
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€36,549
2023 · -€43,142+€79,691
Equity
-€6,093
2023 · -€42,642+€36,549
Cash
€52,340
2023 · €10,017+€42,324
Balance sheet total
€257,329
2023 · €11,805+€245,524

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€118,736

    new in 2024: €118,736

    of which Plant, machinery and equipment: +€70,800

  • Receivables within one year +€52,910

    up €52,910 (+2958.5%), from €1,788 to €54,698

    of which Other amounts receivable: +€37,990

  • Cash +€42,324

    up €42,324 (+422.5%), from €10,017 to €52,340

    mainly Trade debts (+€99,852) and Other debts (+€92,150)

  • Financial fixed assets +€29,166

    new in 2024: €29,166

Equity and liabilities
  • Trade debts +€99,852

    up €99,852 (+223.6%), from €44,647 to €144,499

  • Other debts +€92,150

    up €92,150 (+3291.1%), from €2,800 to €94,950

  • Profit (loss) carried forward +€36,549

    up €36,549 (+84.7%), from -€43,142 to -€6,593

  • Tax, wage and social debts +€16,973

    up €16,973 (+242.5%), from €7,000 to €23,973

    of which Remuneration and social security: +€14,609

Income statement
  • Gross operating margin +€106,388

    up €106,388, from -€43,193 to €63,195

  • Staff costs +€21,898

    new in 2024: €21,898

  • Depreciation +€11,735

    new in 2024: €11,735

  • Financial income +€7,450

    up €7,450 (+14900.0%), from €50 to €7,500

    of which Non-recurring financial income: +€7,500

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€43,142
Gross operating margin +€106,388
Staff costs -€21,898
Depreciation -€11,735
Other operating charges -€208
Financial income +€7,450
Financial charges -€305
Result 2024 €36,549

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€201,961
Investment -€159,637
Financing €0
Cash 2023 €10,017
Net result for the year +€36,549
Depreciation +€11,735
Stocks and contracts -€1,054
Receivables within one year -€52,910
Deferred charges and accrued income -€1,334
Trade debts +€99,852
Tax, wage and social debts +€16,973
Other debts +€92,150
Investment in fixed assets (net) -€159,637
Cash 2024 €52,340
Every line side by side 40 lines
Line Code 2023 2024 Change %
Total assets 20/58 €11,805 €257,329 +€245,524 +2079.8%
Fixed assets 21/28 - €147,902 +€147,902
Tangible fixed assets 22/27 - €118,736 +€118,736
Plant, machinery and equipment 23 - €70,800 +€70,800
Furniture and vehicles 24 - €28,881 +€28,881
Other tangible fixed assets 26 - €19,055 +€19,055
Financial fixed assets 28 - €29,166 +€29,166
Current assets 29/58 €11,805 €109,426 +€97,621 +827.0%
Stocks and contracts in progress 3 - €1,054 +€1,054
Stocks 30/36 - €1,054 +€1,054
Amounts receivable within one year 40/41 €1,788 €54,698 +€52,910 +2958.5%
Trade receivables 40 - €14,920 +€14,920
Other amounts receivable 41 €1,788 €39,779 +€37,990 +2124.3%
Cash at bank and in hand 54/58 €10,017 €52,340 +€42,324 +422.5%
Deferred charges and accrued income 490/1 - €1,334 +€1,334
Total equity and liabilities 10/49 €11,805 €257,329 +€245,524 +2079.8%
Equity 10/15 -€42,642 -€6,093 +€36,549 +85.7%
Contributions 10/11 €500 €500 = 0.0%
Profit (loss) carried forward 14 -€43,142 -€6,593 +€36,549 +84.7%
Amounts payable 17/49 €54,447 €263,422 +€208,975 +383.8%
Amounts payable within one year 42/48 €54,447 €263,422 +€208,975 +383.8%
Trade debts 44 €44,647 €144,499 +€99,852 +223.6%
Suppliers 440/4 €44,647 €144,499 +€99,852 +223.6%
Taxes, remuneration and social security 45 €7,000 €23,973 +€16,973 +242.5%
Taxes 450/3 - €2,364 +€2,364
Remuneration and social security 454/9 €7,000 €21,609 +€14,609 +208.7%
Other amounts payable 47/48 €2,800 €94,950 +€92,150 +3291.1%
Remuneration, social security and pensions 62 - €21,898 +€21,898
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €11,735 +€11,735
Other operating charges 640/8 - €208 +€208
Gross operating margin 9900 -€43,193 €63,195 +€106,388
Operating profit (loss) 9901 -€43,193 €29,354 +€72,546
Financial income 75/76B €50 €7,500 +€7,450 +14900.0%
Recurring financial income 75 €50 €7,500 +€7,450 +14900.0%
Non-recurring financial income 76B - €7,500 +€7,500
Financial charges 65/66B -€0 €305 +€305
Recurring financial charges 65 -€0 €305 +€305
Profit (loss) for the period before taxes 9903 -€43,142 €36,549 +€79,691
Profit (loss) for the period 9904 -€43,142 €36,549 +€79,691
Profit (loss) for the period to be appropriated 9905 -€43,142 €36,549 +€79,691

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.