D.C.A.: 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.
D.C.A.
Largest movements
- Receivables within one year +€30,838
new in 2025: €30,838
of which Trade receivables: +€25,719
- Tangible fixed assets +€23,017
new in 2025: €23,017
of which Land and buildings: +€18,551
- Stocks and contracts +€22,887
new in 2025: €22,887
- Cash +€3,252
new in 2025: €3,252
mainly Other debts (+€63,019) and Advances received (+€29,958)
- Intangible fixed assets +€1,373
new in 2025: €1,373
- Other debts +€63,019
up €63,019 (+401.4%), from €15,701 to €78,720
- Advances received +€29,958
new in 2025: €29,958
- Profit (loss) carried forward -€19,663
down €19,663 (-69.5%), from -€28,281 to -€47,944
- Trade debts +€6,274
new in 2025: €6,274
- Tax, wage and social debts +€2,893
new in 2025: €2,893
of which Remuneration and social security: +€2,740
- Staff costs +€16,413
new in 2025: €16,413
- Depreciation +€1,698
new in 2025: €1,698
- Gross operating margin -€1,345
new in 2025: -€1,345
- Financial charges +€206
new in 2025: €206
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | - | €82,596 | +€82,596 | |
| Formation expenses | 20 | - | €1,140 | +€1,140 | |
| Fixed assets | 21/28 | - | €24,390 | +€24,390 | |
| Intangible fixed assets | 21 | - | €1,373 | +€1,373 | |
| Tangible fixed assets | 22/27 | - | €23,017 | +€23,017 | |
| Land and buildings | 22 | - | €18,551 | +€18,551 | |
| Plant, machinery and equipment | 23 | - | €3,203 | +€3,203 | |
| Furniture and vehicles | 24 | - | €1,264 | +€1,264 | |
| Current assets | 29/58 | - | €57,066 | +€57,066 | |
| Stocks and contracts in progress | 3 | - | €22,887 | +€22,887 | |
| Stocks | 30/36 | - | €22,887 | +€22,887 | |
| Amounts receivable within one year | 40/41 | - | €30,838 | +€30,838 | |
| Trade receivables | 40 | - | €25,719 | +€25,719 | |
| Other amounts receivable | 41 | - | €5,119 | +€5,119 | |
| Cash at bank and in hand | 54/58 | - | €3,252 | +€3,252 | |
| Deferred charges and accrued income | 490/1 | - | €88 | +€88 | |
| Total equity and liabilities | 10/49 | €0 | €82,596 | +€82,596 | |
| Equity | 10/15 | -€15,701 | -€35,364 | -€19,663 | -125.2% |
| Contributions | 10/11 | €12,394 | €12,394 | -€0 | 0.0% |
| Reserves | 13 | €186 | €186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €186 | €186 | = | 0.0% |
| Reserves not available under the articles | 1311 | €186 | €186 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,281 | -€47,944 | -€19,663 | -69.5% |
| Amounts payable | 17/49 | €15,701 | €117,960 | +€102,259 | +651.3% |
| Amounts payable within one year | 42/48 | €15,701 | €117,845 | +€102,144 | +650.6% |
| Trade debts | 44 | - | €6,274 | +€6,274 | |
| Suppliers | 440/4 | - | €6,274 | +€6,274 | |
| Advances received on contracts in progress | 46 | - | €29,958 | +€29,958 | |
| Taxes, remuneration and social security | 45 | - | €2,893 | +€2,893 | |
| Taxes | 450/3 | - | €153 | +€153 | |
| Remuneration and social security | 454/9 | - | €2,740 | +€2,740 | |
| Other amounts payable | 47/48 | €15,701 | €78,720 | +€63,019 | +401.4% |
| Accrued charges and deferred income | 492/3 | - | €115 | +€115 | |
| Remuneration, social security and pensions | 62 | - | €16,413 | +€16,413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,698 | +€1,698 | |
| Gross operating margin | 9900 | - | -€1,345 | -€1,345 | |
| Operating profit (loss) | 9901 | - | -€19,457 | -€19,457 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €206 | +€206 | |
| Recurring financial charges | 65 | - | €206 | +€206 | |
| Profit (loss) for the period before taxes | 9903 | - | -€19,663 | -€19,663 | |
| Profit (loss) for the period | 9904 | - | -€19,663 | -€19,663 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€19,663 | -€19,663 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.