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DSD EVENTS: 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.

What changed

DSD EVENTS

BE 0805.120.289
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€6,506
2024 · -€16,455+€9,949
Equity
-€14,671
2024 · -€8,165-€6,506
Cash
-
not filed
Balance sheet total
€24,670
2024 · €21,826+€2,844

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€1,501

    up €1,501 (+104%), from €1,437 to €2,938

    of which Other amounts receivable: +€1,501

  • Tangible fixed assets +€1,343

    up €1,343 (+7.3%), from €18,389 to €19,732

    of which Plant, machinery and equipment: +€1,343

Equity and liabilities
  • Other debts +€9,317

    up €9,317 (+50.0%), from €18,636 to €27,953

  • Profit (loss) carried forward -€6,506

    down €6,506 (-45.9%), from -€14,165 to -€20,671

  • Trade debts +€325

    up €325 (+2.9%), from €11,038 to €11,364

  • Tax, wage and social debts -€289

    down €289 (-92.1%), from €314 to €25

    of which Taxes: -€314

Income statement
  • Staff costs -€5,545

    down €5,545, from €5,487 to -€58

  • Depreciation -€4,410

    no longer reported in 2025 (was €4,410)

  • Other operating charges +€782

    new in 2025: €782

  • Gross operating margin +€700

    up €700 (+11.1%), from -€6,305 to -€5,605

  • Financial charges -€78

    down €78 (-30.3%), from €256 to €178

From the 2024 result to the 2025 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 2024 -€16,455
Gross operating margin +€700
Staff costs +€5,545
Depreciation +€4,410
Other operating charges -€782
Financial charges +€78
Taxes -€2
Result 2025 -€6,506
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.

Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €21,826 €24,670 +€2,844 +13.0%
Fixed assets 21/28 €20,389 €21,732 +€1,343 +6.6%
Tangible fixed assets 22/27 €18,389 €19,732 +€1,343 +7.3%
Plant, machinery and equipment 23 €5,721 €7,064 +€1,343 +23.5%
Furniture and vehicles 24 €2,016 €2,016 = 0.0%
Other tangible fixed assets 26 €10,653 €10,653 = 0.0%
Financial fixed assets 28 €2,000 €2,000 = 0.0%
Current assets 29/58 €1,437 €2,938 +€1,501 +104%
Amounts receivable within one year 40/41 €1,437 €2,938 +€1,501 +104%
Trade receivables 40 €1,240 €1,240 = 0.0%
Other amounts receivable 41 €196 €1,698 +€1,501 +764%
Total equity and liabilities 10/49 €21,826 €24,670 +€2,844 +13.0%
Equity 10/15 -€8,165 -€14,671 -€6,506 -79.7%
Contributions 10/11 €6,000 €6,000 = 0.0%
Profit (loss) carried forward 14 -€14,165 -€20,671 -€6,506 -45.9%
Amounts payable 17/49 €29,991 €39,341 +€9,350 +31.2%
Amounts payable within one year 42/48 €29,991 €39,341 +€9,350 +31.2%
Financial debts 43 €2 - -€2
Credit institutions 430/8 €2 - -€2
Trade debts 44 €11,038 €11,364 +€325 +2.9%
Suppliers 440/4 €11,038 €11,364 +€325 +2.9%
Taxes, remuneration and social security 45 €314 €25 -€289 -92.1%
Taxes 450/3 €314 - -€314
Remuneration and social security 454/9 - €25 +€25
Other amounts payable 47/48 €18,636 €27,953 +€9,317 +50.0%
Remuneration, social security and pensions 62 €5,487 -€58 -€5,545
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,410 - -€4,410
Other operating charges 640/8 - €782 +€782
Gross operating margin 9900 -€6,305 -€5,605 +€700 +11.1%
Operating profit (loss) 9901 -€16,202 -€6,328 +€9,874 +60.9%
Financial charges 65/66B €256 €178 -€78 -30.3%
Recurring financial charges 65 €256 €178 -€78 -30.3%
Profit (loss) for the period before taxes 9903 -€16,457 -€6,506 +€9,951 +60.5%
Income taxes 67/77 -€2 - +€2
Profit (loss) for the period 9904 -€16,455 -€6,506 +€9,949 +60.5%
Profit (loss) for the period to be appropriated 9905 -€16,455 -€6,506 +€9,949 +60.5%

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 16 October 2026 via checked.be.