DSS: 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.
DSS
Largest movements
- Receivables within one year +€10,223
up €10,223 (+44.6%), from €22,929 to €33,152
of which Other amounts receivable: +€5,637
- Cash +€3,516
up €3,516 (+208%), from €1,692 to €5,208
mainly Net result for the year (+€15,644) and Tax, wage and social debts (+€1,330)
- Tangible fixed assets +€1,603
up €1,603 (+196%), from €819 to €2,422
of which Plant, machinery and equipment: +€1,436
- Deferred charges and accrued income +€436
up €436 (+39.8%), from €1,096 to €1,532
- Profit (loss) carried forward +€15,644
up €15,644 (+70.0%), from €22,341 to €37,984
- Tax, wage and social debts +€1,330
new in 2025: €1,330
- Trade debts -€1,196
down €1,196 (-100%), from €1,196 to €0
- Gross operating margin +€7,251
up €7,251 (+63.6%), from €11,402 to €18,653
- Taxes +€1,395
up €1,395 (+54.8%), from €2,548 to €3,944
- Financial income +€437
up €437 (+39.9%), from €1,096 to €1,533
- Depreciation +€422
up €422 (+526%), from €80 to €502
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 | €26,536 | €42,314 | +€15,778 | +59.5% |
| Fixed assets | 21/28 | €819 | €2,422 | +€1,603 | +196% |
| Tangible fixed assets | 22/27 | €819 | €2,422 | +€1,603 | +196% |
| Plant, machinery and equipment | 23 | €583 | €2,019 | +€1,436 | +246% |
| Furniture and vehicles | 24 | €236 | €404 | +€167 | +70.8% |
| Current assets | 29/58 | €25,717 | €39,892 | +€14,174 | +55.1% |
| Amounts receivable within one year | 40/41 | €22,929 | €33,152 | +€10,223 | +44.6% |
| Trade receivables | 40 | - | €4,586 | +€4,586 | |
| Other amounts receivable | 41 | €22,929 | €28,566 | +€5,637 | +24.6% |
| Cash at bank and in hand | 54/58 | €1,692 | €5,208 | +€3,516 | +208% |
| Deferred charges and accrued income | 490/1 | €1,096 | €1,532 | +€436 | +39.8% |
| Total equity and liabilities | 10/49 | €26,536 | €42,314 | +€15,778 | +59.5% |
| Equity | 10/15 | €25,341 | €40,984 | +€15,644 | +61.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,341 | €37,984 | +€15,644 | +70.0% |
| Amounts payable | 17/49 | €1,196 | €1,330 | +€134 | +11.2% |
| Amounts payable within one year | 42/48 | €1,196 | €1,330 | +€134 | +11.2% |
| Trade debts | 44 | €1,196 | €0 | -€1,196 | -100% |
| Suppliers | 440/4 | €1,196 | €0 | -€1,196 | -100% |
| Taxes, remuneration and social security | 45 | - | €1,330 | +€1,330 | |
| Taxes | 450/3 | - | €1,330 | +€1,330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €502 | +€422 | +526% |
| Gross operating margin | 9900 | €11,402 | €18,653 | +€7,251 | +63.6% |
| Operating profit (loss) | 9901 | €11,322 | €18,151 | +€6,829 | +60.3% |
| Financial income | 75/76B | €1,096 | €1,533 | +€437 | +39.9% |
| Recurring financial income | 75 | €1,096 | €1,533 | +€437 | +39.9% |
| Financial charges | 65/66B | €64 | €96 | +€32 | +50.3% |
| Recurring financial charges | 65 | €64 | €96 | +€32 | +50.3% |
| Profit (loss) for the period before taxes | 9903 | €12,354 | €19,587 | +€7,233 | +58.5% |
| Income taxes | 67/77 | €2,548 | €3,944 | +€1,395 | +54.8% |
| Profit (loss) for the period | 9904 | €9,806 | €15,644 | +€5,838 | +59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,806 | €15,644 | +€5,838 | +59.5% |
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 18 October 2026 via checked.be.