DSN DIGITAL: 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.
DSN DIGITAL
Largest movements
- Cash -€16,281
down €16,281 (-29.8%), from €54,665 to €38,384
mainly Contributions, distributions and other (-€35,294) and Trade debts (-€5,546)
- Deferred charges and accrued income +€2,991
up €2,991 (+335.7%), from €891 to €3,882
- Profit (loss) carried forward -€11,404
down €11,404 (-42.6%), from €26,800 to €15,395
- Trade debts -€5,546
down €5,546 (-32.9%), from €16,873 to €11,328
- Other debts +€5,142
up €5,142 (+17.0%), from €30,170 to €35,312
- Gross operating margin -€14,128
down €14,128 (-26.6%), from €53,019 to €38,890
- Taxes -€3,261
down €3,261 (-30.3%), from €10,772 to €7,510
- Other operating charges +€2,071
up €2,071 (+265.1%), from €781 to €2,853
- Financial charges +€1,344
up €1,344 (+408.6%), from €329 to €1,673
- Depreciation -€618
down €618 (-17.1%), from €3,624 to €3,006
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.
Cash bridge derived
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 | €86,056 | €73,469 | -€12,587 | -14.6% |
| Fixed assets | 21/28 | €3,300 | €3,789 | +€488 | +14.8% |
| Tangible fixed assets | 22/27 | €3,000 | €3,489 | +€488 | +16.3% |
| Furniture and vehicles | 24 | €3,000 | €3,489 | +€488 | +16.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €82,756 | €69,680 | -€13,076 | -15.8% |
| Amounts receivable within one year | 40/41 | €27,200 | €27,415 | +€215 | +0.8% |
| Trade receivables | 40 | €27,200 | €24,200 | -€3,000 | -11.0% |
| Other amounts receivable | 41 | - | €3,215 | +€3,215 | |
| Cash at bank and in hand | 54/58 | €54,665 | €38,384 | -€16,281 | -29.8% |
| Deferred charges and accrued income | 490/1 | €891 | €3,882 | +€2,991 | +335.7% |
| Total equity and liabilities | 10/49 | €86,056 | €73,469 | -€12,587 | -14.6% |
| Equity | 10/15 | €30,300 | €18,895 | -€11,404 | -37.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,800 | €15,395 | -€11,404 | -42.6% |
| Amounts payable | 17/49 | €55,756 | €54,573 | -€1,183 | -2.1% |
| Amounts payable within one year | 42/48 | €55,756 | €54,573 | -€1,183 | -2.1% |
| Trade debts | 44 | €16,873 | €11,328 | -€5,546 | -32.9% |
| Suppliers | 440/4 | €16,873 | €11,328 | -€5,546 | -32.9% |
| Taxes, remuneration and social security | 45 | €8,713 | €7,934 | -€779 | -8.9% |
| Taxes | 450/3 | €6,613 | €5,633 | -€981 | -14.8% |
| Remuneration and social security | 454/9 | €2,100 | €2,301 | +€201 | +9.6% |
| Other amounts payable | 47/48 | €30,170 | €35,312 | +€5,142 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,624 | €3,006 | -€618 | -17.1% |
| Other operating charges | 640/8 | €781 | €2,853 | +€2,071 | +265.1% |
| Gross operating margin | 9900 | €53,019 | €38,890 | -€14,128 | -26.6% |
| Operating profit (loss) | 9901 | €48,613 | €33,032 | -€15,581 | -32.1% |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €329 | €1,673 | +€1,344 | +408.6% |
| Recurring financial charges | 65 | €329 | €1,673 | +€1,344 | +408.6% |
| Profit (loss) for the period before taxes | 9903 | €48,284 | €31,400 | -€16,884 | -35.0% |
| Income taxes | 67/77 | €10,772 | €7,510 | -€3,261 | -30.3% |
| Profit (loss) for the period | 9904 | €37,513 | €23,890 | -€13,623 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,513 | €23,890 | -€13,623 | -36.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.