PRO DSC: 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.
PRO DSC
Largest movements
- Receivables within one year +€90,148
up €90,148 (+419.9%), from €21,469 to €111,617
of which Trade receivables: +€62,110
- Tangible fixed assets +€36,927
new in 2025: €36,927
- Cash -€12,338
down €12,338 (-97.5%), from €12,657 to €320
mainly Receivables within one year (-€90,148) and Investment in fixed assets (net) (-€45,379)
- Financial fixed assets +€1,700
new in 2025: €1,700
- Trade debts +€50,879
up €50,879 (+17095.4%), from €298 to €51,177
- Debts after one year +€31,943
new in 2025: €31,943
- Profit (loss) carried forward +€21,955
up €21,955 (+87.1%), from €25,214 to €47,169
- Tax, wage and social debts +€7,337
up €7,337 (+110.9%), from €6,615 to €13,952
- Current portion of long-term debt +€3,924
new in 2025: €3,924
- Gross operating margin +€11,374
up €11,374 (+36.4%), from €31,257 to €42,631
- Depreciation +€6,752
new in 2025: €6,752
- Staff costs +€5,510
new in 2025: €5,510
- Financial charges +€3,048
up €3,048 (+1740.8%), from €175 to €3,223
- Financial income +€1,688
up €1,688 (+280.2%), from €602 to €2,290
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 | €34,126 | €150,564 | +€116,437 | +341.2% |
| Fixed assets | 21/28 | - | €38,627 | +€38,627 | |
| Tangible fixed assets | 22/27 | - | €36,927 | +€36,927 | |
| Furniture and vehicles | 24 | - | €36,927 | +€36,927 | |
| Financial fixed assets | 28 | - | €1,700 | +€1,700 | |
| Current assets | 29/58 | €34,126 | €111,937 | +€77,811 | +228.0% |
| Amounts receivable within one year | 40/41 | €21,469 | €111,617 | +€90,148 | +419.9% |
| Trade receivables | 40 | - | €62,110 | +€62,110 | |
| Other amounts receivable | 41 | €21,469 | €49,507 | +€28,039 | +130.6% |
| Cash at bank and in hand | 54/58 | €12,657 | €320 | -€12,338 | -97.5% |
| Total equity and liabilities | 10/49 | €34,126 | €150,564 | +€116,437 | +341.2% |
| Equity | 10/15 | €27,214 | €49,169 | +€21,955 | +80.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,214 | €47,169 | +€21,955 | +87.1% |
| Amounts payable | 17/49 | €6,912 | €101,394 | +€94,482 | +1366.9% |
| Amounts payable after more than one year | 17 | - | €31,943 | +€31,943 | |
| Financial debts | 170/4 | - | €31,943 | +€31,943 | |
| Amounts payable within one year | 42/48 | €6,912 | €69,052 | +€62,140 | +899.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,924 | +€3,924 | |
| Trade debts | 44 | €298 | €51,177 | +€50,879 | +17095.4% |
| Suppliers | 440/4 | €298 | €51,177 | +€50,879 | +17095.4% |
| Taxes, remuneration and social security | 45 | €6,615 | €13,952 | +€7,337 | +110.9% |
| Taxes | 450/3 | €6,615 | €13,952 | +€7,337 | +110.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | - | €5,510 | +€5,510 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,752 | +€6,752 | |
| Gross operating margin | 9900 | €31,257 | €42,631 | +€11,374 | +36.4% |
| Operating profit (loss) | 9901 | €31,257 | €30,369 | -€888 | -2.8% |
| Financial income | 75/76B | €602 | €2,290 | +€1,688 | +280.2% |
| Recurring financial income | 75 | €602 | €2,290 | +€1,688 | +280.2% |
| Financial charges | 65/66B | €175 | €3,223 | +€3,048 | +1740.8% |
| Recurring financial charges | 65 | €175 | €3,223 | +€3,048 | +1740.8% |
| Profit (loss) for the period before taxes | 9903 | €31,685 | €29,436 | -€2,248 | -7.1% |
| Income taxes | 67/77 | €6,471 | €7,481 | +€1,010 | +15.6% |
| Profit (loss) for the period | 9904 | €25,214 | €21,955 | -€3,258 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,214 | €21,955 | -€3,258 | -12.9% |
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 10 October 2026 via checked.be.