DSS Construct: 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 Construct
Largest movements
- Cash +€148,047
up €148,047 (+199%), from €74,232 to €222,279
mainly Net result for the year (+€155,989) and Tax, wage and social debts (+€50,455)
- Receivables within one year -€43,816
down €43,816 (-54.2%), from €80,903 to €37,087
of which Trade receivables: -€51,505
- Tangible fixed assets -€15,461
down €15,461 (-96.2%), from €16,072 to €611
- Tax, wage and social debts +€50,455
up €50,455 (+188%), from €26,867 to €77,322
of which Taxes: +€50,656
- Profit (loss) carried forward +€46,459
up €46,459 (+43.8%), from €106,010 to €152,470
- Debts after one year -€9,333
down €9,333 (-49.8%), from €18,747 to €9,413
- Other debts +€5,367
up €5,367 (+3,245%), from €165 to €5,532
- Trade debts -€4,633
down €4,633 (-61.4%), from €7,540 to €2,907
- Gross operating margin +€121,915
up €121,915 (+66.5%), from €183,333 to €305,248
- Taxes +€32,765
up €32,765 (+174%), from €18,835 to €51,601
- Depreciation +€6,166
up €6,166 (+30.1%), from €20,453 to €26,618
- Other operating charges -€4,396
down €4,396 (-72.9%), from €6,028 to €1,632
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 | €171,207 | €259,978 | +€88,770 | +51.8% |
| Fixed assets | 21/28 | €16,072 | €611 | -€15,461 | -96.2% |
| Tangible fixed assets | 22/27 | €16,072 | €611 | -€15,461 | -96.2% |
| Furniture and vehicles | 24 | €16,072 | €611 | -€15,461 | -96.2% |
| Current assets | 29/58 | €155,135 | €259,366 | +€104,232 | +67.2% |
| Amounts receivable within one year | 40/41 | €80,903 | €37,087 | -€43,816 | -54.2% |
| Trade receivables | 40 | €79,360 | €27,855 | -€51,505 | -64.9% |
| Other amounts receivable | 41 | €1,543 | €9,233 | +€7,690 | +498% |
| Cash at bank and in hand | 54/58 | €74,232 | €222,279 | +€148,047 | +199% |
| Total equity and liabilities | 10/49 | €171,207 | €259,978 | +€88,770 | +51.8% |
| Equity | 10/15 | €109,010 | €155,470 | +€46,459 | +42.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,010 | €152,470 | +€46,459 | +43.8% |
| Amounts payable | 17/49 | €62,197 | €104,508 | +€42,311 | +68.0% |
| Amounts payable after more than one year | 17 | €18,747 | €9,413 | -€9,333 | -49.8% |
| Financial debts | 170/4 | €18,747 | €9,413 | -€9,333 | -49.8% |
| Amounts payable within one year | 42/48 | €43,450 | €95,094 | +€51,644 | +119% |
| Current portion of amounts payable after more than one year | 42 | €8,878 | €9,333 | +€455 | +5.1% |
| Trade debts | 44 | €7,540 | €2,907 | -€4,633 | -61.4% |
| Suppliers | 440/4 | €7,540 | €2,907 | -€4,633 | -61.4% |
| Taxes, remuneration and social security | 45 | €26,867 | €77,322 | +€50,455 | +188% |
| Taxes | 450/3 | €24,431 | €75,087 | +€50,656 | +207% |
| Remuneration and social security | 454/9 | €2,436 | €2,235 | -€201 | -8.3% |
| Other amounts payable | 47/48 | €165 | €5,532 | +€5,367 | +3,245% |
| Remuneration, social security and pensions | 62 | €67,581 | €67,900 | +€319 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,453 | €26,618 | +€6,166 | +30.1% |
| Other operating charges | 640/8 | €6,028 | €1,632 | -€4,396 | -72.9% |
| Gross operating margin | 9900 | €183,333 | €305,248 | +€121,915 | +66.5% |
| Operating profit (loss) | 9901 | €89,272 | €209,098 | +€119,826 | +134% |
| Financial income | 75/76B | €1 | €4 | +€3 | +241% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +241% |
| Financial charges | 65/66B | €951 | €1,512 | +€561 | +58.9% |
| Recurring financial charges | 65 | €951 | €1,512 | +€561 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €88,321 | €207,590 | +€119,268 | +135% |
| Income taxes | 67/77 | €18,835 | €51,601 | +€32,765 | +174% |
| Profit (loss) for the period | 9904 | €69,486 | €155,989 | +€86,503 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €69,486 | €155,989 | +€86,503 | +124% |
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 17 October 2026 via checked.be.