DISSO: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
DISSO
Largest movements
- Cash +€40,343
up €40,343 (+476%), from €8,482 to €48,825
mainly Net result for the year (+€18,843) and Receivables within one year (+€18,077)
- Receivables within one year -€18,077
down €18,077 (-77.1%), from €23,449 to €5,372
- Stocks and contracts -€15,827
down €15,827 (-26.3%), from €60,070 to €44,243
- Deferred charges and accrued income +€4,945
up €4,945 (+1,365%), from €362 to €5,308
- Profit (loss) carried forward +€9,843
up €9,843 (+1,872%), from €526 to €10,369
- Other debts +€7,650
up €7,650 (+25.0%), from €30,600 to €38,250
- Trade debts -€4,537
down €4,537 (-23.6%), from €19,202 to €14,665
- Tax, wage and social debts -€1,869
down €1,869 (-5.3%), from €35,367 to €33,498
of which Remuneration and social security: -€6,839
- Turnover +€221,579
up €221,579 (+17.7%), from €1.3m to €1.5m
- Purchases and services +€156,835
up €156,835 (+13.2%), from €1.2m to €1.3m
- Gross operating margin +€55,952
up €55,952 (+53.6%), from €104,445 to €160,397
- Staff costs +€44,779
up €44,779 (+85.5%), from €52,362 to €97,142
- Other operating charges +€18,775
up €18,775 (+723%), from €2,598 to €21,373
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,755 | €115,842 | +€11,087 | +10.6% |
| Fixed assets | 21/28 | €12,391 | €12,094 | -€297 | -2.4% |
| Tangible fixed assets | 22/27 | €650 | €353 | -€297 | -45.7% |
| Furniture and vehicles | 24 | €650 | €353 | -€297 | -45.7% |
| Financial fixed assets | 28 | €11,741 | €11,741 | = | 0.0% |
| Current assets | 29/58 | €92,363 | €103,747 | +€11,384 | +12.3% |
| Stocks and contracts in progress | 3 | €60,070 | €44,243 | -€15,827 | -26.3% |
| Stocks | 30/36 | €60,070 | €44,243 | -€15,827 | -26.3% |
| Amounts receivable within one year | 40/41 | €23,449 | €5,372 | -€18,077 | -77.1% |
| Other amounts receivable | 41 | €23,449 | €5,372 | -€18,077 | -77.1% |
| Cash at bank and in hand | 54/58 | €8,482 | €48,825 | +€40,343 | +476% |
| Deferred charges and accrued income | 490/1 | €362 | €5,308 | +€4,945 | +1,365% |
| Total equity and liabilities | 10/49 | €104,755 | €115,842 | +€11,087 | +10.6% |
| Equity | 10/15 | €19,586 | €29,429 | +€9,843 | +50.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €460 | €460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €460 | €460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €460 | €460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €526 | €10,369 | +€9,843 | +1,872% |
| Amounts payable | 17/49 | €85,169 | €86,413 | +€1,244 | +1.5% |
| Amounts payable within one year | 42/48 | €85,169 | €86,413 | +€1,244 | +1.5% |
| Trade debts | 44 | €19,202 | €14,665 | -€4,537 | -23.6% |
| Suppliers | 440/4 | €19,202 | €14,665 | -€4,537 | -23.6% |
| Taxes, remuneration and social security | 45 | €35,367 | €33,498 | -€1,869 | -5.3% |
| Taxes | 450/3 | €19,318 | €24,288 | +€4,970 | +25.7% |
| Remuneration and social security | 454/9 | €16,049 | €9,210 | -€6,839 | -42.6% |
| Other amounts payable | 47/48 | €30,600 | €38,250 | +€7,650 | +25.0% |
| Turnover | 70 | €1,253,958 | €1,475,537 | +€221,579 | +17.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,183,897 | €1,340,732 | +€156,835 | +13.2% |
| Remuneration, social security and pensions | 62 | €52,362 | €97,142 | +€44,779 | +85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297 | €297 | = | 0.0% |
| Other operating charges | 640/8 | €2,598 | €21,373 | +€18,775 | +723% |
| Gross operating margin | 9900 | €104,445 | €160,397 | +€55,952 | +53.6% |
| Operating profit (loss) | 9901 | €49,187 | €41,586 | -€7,601 | -15.5% |
| Financial income | 75/76B | €711 | - | -€711 | |
| Recurring financial income | 75 | €711 | - | -€711 | |
| Financial charges | 65/66B | €516 | €611 | +€95 | +18.4% |
| Recurring financial charges | 65 | €516 | €611 | +€95 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €49,382 | €40,975 | -€8,407 | -17.0% |
| Income taxes | 67/77 | €14,705 | €22,131 | +€7,426 | +50.5% |
| Profit (loss) for the period | 9904 | €34,677 | €18,843 | -€15,833 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,677 | €18,843 | -€15,833 | -45.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.