D.B.C.T.: 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.
D.B.C.T.
Largest movements
- Receivables within one year +€13,580
up €13,580 (+297%), from €4,570 to €18,150
of which Trade receivables: +€13,903
- Stocks and contracts -€9,201
down €9,201 (-68.1%), from €13,519 to €4,318
- Profit (loss) carried forward +€11,406
up €11,406 (+4.5%), from -€252,581 to -€241,175
- Other debts -€11,396
down €11,396 (-6.4%), from €177,499 to €166,103
- Trade debts +€3,292
up €3,292 (+9.9%), from €33,224 to €36,516
- Tax, wage and social debts +€1,005
up €1,005 (+5.2%), from €19,256 to €20,261
- Staff costs -€33,574
down €33,574 (-53.0%), from €63,360 to €29,786
- Gross operating margin -€2,961
down €2,961 (-6.4%), from €46,156 to €43,195
- Financial charges +€876
up €876 (+115%), from €763 to €1,639
of which Financial charges: +€526
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,236 | €24,615 | +€4,379 | +21.6% |
| Fixed assets | 21/28 | €2,147 | €2,147 | = | 0.0% |
| Financial fixed assets | 28 | €2,147 | €2,147 | = | 0.0% |
| Current assets | 29/58 | €18,089 | €22,468 | +€4,379 | +24.2% |
| Stocks and contracts in progress | 3 | €13,519 | €4,318 | -€9,201 | -68.1% |
| Stocks | 30/36 | €13,519 | €4,318 | -€9,201 | -68.1% |
| Amounts receivable within one year | 40/41 | €4,570 | €18,150 | +€13,580 | +297% |
| Trade receivables | 40 | €4,247 | €18,150 | +€13,903 | +327% |
| Other amounts receivable | 41 | €323 | - | -€323 | |
| Total equity and liabilities | 10/49 | €20,236 | €24,615 | +€4,379 | +21.6% |
| Equity | 10/15 | -€215,130 | -€203,724 | +€11,406 | +5.3% |
| Revaluation surpluses | 12 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €18,859 | €18,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €17,000 | €18,859 | +€1,859 | +10.9% |
| Profit (loss) carried forward | 14 | -€252,581 | -€241,175 | +€11,406 | +4.5% |
| Amounts payable | 17/49 | €235,366 | €228,339 | -€7,027 | -3.0% |
| Amounts payable after more than one year | 17 | €1,735 | €1,735 | = | 0.0% |
| Other amounts payable | 178/9 | €1,735 | €1,735 | = | 0.0% |
| Amounts payable within one year | 42/48 | €233,631 | €226,604 | -€7,027 | -3.0% |
| Financial debts | 43 | €3,652 | €3,724 | +€72 | +2.0% |
| Credit institutions | 430/8 | €3,652 | €3,724 | +€72 | +2.0% |
| Trade debts | 44 | €33,224 | €36,516 | +€3,292 | +9.9% |
| Suppliers | 440/4 | €33,224 | €36,516 | +€3,292 | +9.9% |
| Taxes, remuneration and social security | 45 | €19,256 | €20,261 | +€1,005 | +5.2% |
| Remuneration and social security | 454/9 | €19,256 | €20,261 | +€1,005 | +5.2% |
| Other amounts payable | 47/48 | €177,499 | €166,103 | -€11,396 | -6.4% |
| Remuneration, social security and pensions | 62 | €63,360 | €29,786 | -€33,574 | -53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186 | - | -€186 | |
| Other operating charges | 640/8 | €334 | €364 | +€30 | +9.0% |
| Gross operating margin | 9900 | €46,156 | €43,195 | -€2,961 | -6.4% |
| Operating profit (loss) | 9901 | -€17,724 | €13,045 | +€30,769 | |
| Financial charges | 65/66B | €763 | €1,639 | +€876 | +115% |
| Recurring financial charges | 65 | €763 | €1,289 | +€526 | +68.9% |
| Non-recurring financial charges | 66B | - | €350 | +€350 | |
| Profit (loss) for the period before taxes | 9903 | -€18,487 | €11,406 | +€29,893 | |
| Profit (loss) for the period | 9904 | -€18,487 | €11,406 | +€29,893 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,487 | €11,406 | +€29,893 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.