DSL SERVICES: 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.
DSL SERVICES
Largest movements
- Cash +€175,460
up €175,460 (+39.7%), from €442,123 to €617,582
mainly Tax, wage and social debts (+€123,497) and Receivables within one year (+€95,513)
- Receivables within one year -€95,513
down €95,513 (-23.4%), from €407,358 to €311,845
of which Other amounts receivable: -€52,824
- Tangible fixed assets -€10,500
down €10,500 (-63.6%), from €16,501 to €6,000
- Tax, wage and social debts +€123,497
up €123,497 (+40.3%), from €306,502 to €429,999
of which Remuneration and social security: +€105,073
- Trade debts -€101,561
down €101,561 (-74.7%), from €135,871 to €34,310
- Reserves +€46,000
up €46,000 (+58.0%), from €79,360 to €125,360
of which Distributable reserves: +€46,000
- Current portion of long-term debt +€18,599
up €18,599 (+19.2%), from €96,879 to €115,478
- Other debts -€10,060
down €10,060 (-49.2%), from €20,443 to €10,383
- Gross operating margin +€190,801
up €190,801 (+7.0%), from €2.7m to €2.9m
- Staff costs +€149,257
up €149,257 (+5.6%), from €2.7m to €2.8m
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 | €880,428 | €948,954 | +€68,526 | +7.8% |
| Fixed assets | 21/28 | €24,901 | €14,400 | -€10,500 | -42.2% |
| Tangible fixed assets | 22/27 | €16,501 | €6,000 | -€10,500 | -63.6% |
| Furniture and vehicles | 24 | €16,501 | €6,000 | -€10,500 | -63.6% |
| Financial fixed assets | 28 | €8,400 | €8,400 | = | 0.0% |
| Current assets | 29/58 | €855,527 | €934,554 | +€79,027 | +9.2% |
| Amounts receivable within one year | 40/41 | €407,358 | €311,845 | -€95,513 | -23.4% |
| Trade receivables | 40 | €246,071 | €203,382 | -€42,689 | -17.3% |
| Other amounts receivable | 41 | €161,287 | €108,464 | -€52,824 | -32.8% |
| Cash at bank and in hand | 54/58 | €442,123 | €617,582 | +€175,460 | +39.7% |
| Deferred charges and accrued income | 490/1 | €6,046 | €5,126 | -€920 | -15.2% |
| Total equity and liabilities | 10/49 | €880,428 | €948,954 | +€68,526 | +7.8% |
| Equity | 10/15 | €312,753 | €358,785 | +€46,032 | +14.7% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €79,360 | €125,360 | +€46,000 | +58.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,500 | €123,500 | +€46,000 | +59.4% |
| Profit (loss) carried forward | 14 | €215,393 | €215,425 | +€32 | 0.0% |
| Amounts payable | 17/49 | €567,674 | €590,169 | +€22,494 | +4.0% |
| Amounts payable after more than one year | 17 | €7,980 | - | -€7,980 | |
| Financial debts | 170/4 | €7,980 | - | -€7,980 | |
| Amounts payable within one year | 42/48 | €559,694 | €590,169 | +€30,474 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €96,879 | €115,478 | +€18,599 | +19.2% |
| Trade debts | 44 | €135,871 | €34,310 | -€101,561 | -74.7% |
| Suppliers | 440/4 | €135,871 | €34,310 | -€101,561 | -74.7% |
| Taxes, remuneration and social security | 45 | €306,502 | €429,999 | +€123,497 | +40.3% |
| Taxes | 450/3 | €11,429 | €29,852 | +€18,423 | +161% |
| Remuneration and social security | 454/9 | €295,073 | €400,146 | +€105,073 | +35.6% |
| Other amounts payable | 47/48 | €20,443 | €10,383 | -€10,060 | -49.2% |
| Remuneration, social security and pensions | 62 | €2,651,935 | €2,801,192 | +€149,257 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,636 | €3,000 | -€6,637 | -68.9% |
| Other operating charges | 640/8 | €6,702 | €21,795 | +€15,093 | +225% |
| Gross operating margin | 9900 | €2,710,007 | €2,900,809 | +€190,801 | +7.0% |
| Operating profit (loss) | 9901 | €41,735 | €74,822 | +€33,087 | +79.3% |
| Financial income | 75/76B | €1,124 | €2,848 | +€1,725 | +153% |
| Recurring financial income | 75 | €1,124 | €2,848 | +€1,725 | +153% |
| Financial charges | 65/66B | €4,164 | €4,700 | +€537 | +12.9% |
| Recurring financial charges | 65 | €4,164 | €4,700 | +€537 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €38,694 | €72,969 | +€34,275 | +88.6% |
| Income taxes | 67/77 | €15,252 | €26,937 | +€11,685 | +76.6% |
| Profit (loss) for the period | 9904 | €23,442 | €46,032 | +€22,590 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,442 | €46,032 | +€22,590 | +96.4% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.