DSS Engineering: 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.
DSS Engineering
Largest movements
- Receivables within one year -€9,121
down €9,121 (-40.4%), from €22,559 to €13,438
of which Trade receivables: -€18,104
- Cash -€9,119
down €9,119 (-9.0%), from €101,349 to €92,230
mainly Contributions, distributions and other (-€66,728) and Tax, wage and social debts (-€6,661)
- Tangible fixed assets -€8,250
down €8,250 (-70.8%), from €11,648 to €3,398
of which Furniture and vehicles: -€4,989
- Reserves -€20,968
down €20,968 (-17.8%), from €117,551 to €96,583
- Tax, wage and social debts -€6,661
down €6,661 (-86.6%), from €7,690 to €1,029
- Gross operating margin -€26,178
down €26,178 (-28.1%), from €93,196 to €67,018
- Taxes -€5,407
down €5,407 (-31.5%), from €17,177 to €11,770
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 | €136,393 | €109,934 | -€26,459 | -19.4% |
| Fixed assets | 21/28 | €11,648 | €3,398 | -€8,250 | -70.8% |
| Tangible fixed assets | 22/27 | €11,648 | €3,398 | -€8,250 | -70.8% |
| Plant, machinery and equipment | 23 | €5,598 | €2,336 | -€3,262 | -58.3% |
| Furniture and vehicles | 24 | €6,051 | €1,062 | -€4,989 | -82.4% |
| Current assets | 29/58 | €124,745 | €106,536 | -€18,209 | -14.6% |
| Amounts receivable within one year | 40/41 | €22,559 | €13,438 | -€9,121 | -40.4% |
| Trade receivables | 40 | €19,103 | €999 | -€18,104 | -94.8% |
| Other amounts receivable | 41 | €3,456 | €12,439 | +€8,983 | +259.9% |
| Cash at bank and in hand | 54/58 | €101,349 | €92,230 | -€9,119 | -9.0% |
| Deferred charges and accrued income | 490/1 | €837 | €868 | +€31 | +3.7% |
| Total equity and liabilities | 10/49 | €136,393 | €109,934 | -€26,459 | -19.4% |
| Equity | 10/15 | €125,551 | €104,583 | -€20,968 | -16.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €117,551 | €96,583 | -€20,968 | -17.8% |
| Distributable reserves | 133 | €117,551 | €96,583 | -€20,968 | -17.8% |
| Amounts payable | 17/49 | €10,843 | €5,351 | -€5,492 | -50.6% |
| Amounts payable within one year | 42/48 | €10,843 | €5,351 | -€5,492 | -50.6% |
| Current portion of amounts payable after more than one year | 42 | €2,933 | €4,235 | +€1,302 | +44.4% |
| Trade debts | 44 | €220 | €87 | -€133 | -60.4% |
| Suppliers | 440/4 | €220 | €87 | -€133 | -60.4% |
| Taxes, remuneration and social security | 45 | €7,690 | €1,029 | -€6,661 | -86.6% |
| Taxes | 450/3 | €7,690 | €1,029 | -€6,661 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,990 | €8,250 | +€260 | +3.3% |
| Other operating charges | 640/8 | €860 | €329 | -€531 | -61.7% |
| Gross operating margin | 9900 | €93,196 | €67,018 | -€26,178 | -28.1% |
| Operating profit (loss) | 9901 | €84,346 | €58,439 | -€25,907 | -30.7% |
| Financial charges | 65/66B | €442 | €909 | +€467 | +105.7% |
| Recurring financial charges | 65 | €442 | €909 | +€467 | +105.7% |
| Profit (loss) for the period before taxes | 9903 | €83,904 | €57,530 | -€26,374 | -31.4% |
| Income taxes | 67/77 | €17,177 | €11,770 | -€5,407 | -31.5% |
| Profit (loss) for the period | 9904 | €66,727 | €45,760 | -€20,967 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,727 | €45,760 | -€20,967 | -31.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.