D.C.B.: 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.C.B.
Largest movements
- Cash -€3.6m
down €3.6m (-98.8%), from €3.6m to €43,396
mainly Other debts (-€4.4m) and Contributions, distributions and other (-€295,000)
- Receivables within one year -€864,809
down €864,809 (-96.4%), from €897,445 to €32,636
of which Other amounts receivable: -€762,346
- Other debts -€4.4m
down €4.4m (-82.0%), from €5.4m to €960,548
- Financial income -€4.1m
down €4.1m (-93.0%), from €4.4m to €308,031
of which Financial income: -€2.2m
- Gross operating margin -€1.3m
down €1.3m (-99.8%), from €1.3m to €2,073
- Taxes -€310,098
down €310,098 (-98.5%), from €314,788 to €4,690
- Other operating charges -€31,529
down €31,529 (-96.0%), from €32,838 to €1,309
- Depreciation +€18,393
up €18,393 (+189.1%), from €9,728 to €28,121
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 | €5,450,648 | €986,526 | -€4.5m | -81.9% |
| Fixed assets | 21/28 | €948,340 | €908,041 | -€40,299 | -4.2% |
| Tangible fixed assets | 22/27 | €242,591 | €214,391 | -€28,200 | -11.6% |
| Land and buildings | 22 | €241,226 | €213,592 | -€27,633 | -11.5% |
| Plant, machinery and equipment | 23 | €1,286 | €799 | -€487 | -37.9% |
| Furniture and vehicles | 24 | €79 | - | -€79 | |
| Financial fixed assets | 28 | €705,748 | €693,650 | -€12,099 | -1.7% |
| Current assets | 29/58 | €4,502,309 | €78,485 | -€4.4m | -98.3% |
| Amounts receivable within one year | 40/41 | €897,445 | €32,636 | -€864,809 | -96.4% |
| Trade receivables | 40 | €103,310 | €847 | -€102,464 | -99.2% |
| Other amounts receivable | 41 | €794,135 | €31,789 | -€762,346 | -96.0% |
| Cash at bank and in hand | 54/58 | €3,601,555 | €43,396 | -€3.6m | -98.8% |
| Deferred charges and accrued income | 490/1 | €3,308 | €2,453 | -€855 | -25.8% |
| Total equity and liabilities | 10/49 | €5,450,648 | €986,526 | -€4.5m | -81.9% |
| Equity | 10/15 | €34,693 | €11,189 | -€23,504 | -67.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,493 | €4,989 | -€23,504 | -82.5% |
| Distributable reserves | 133 | €28,493 | €4,989 | -€23,504 | -82.5% |
| Amounts payable | 17/49 | €5,415,955 | €975,337 | -€4.4m | -82.0% |
| Amounts payable within one year | 42/48 | €5,413,426 | €973,848 | -€4.4m | -82.0% |
| Trade debts | 44 | €58,745 | €11,468 | -€47,277 | -80.5% |
| Suppliers | 440/4 | €58,745 | €11,468 | -€47,277 | -80.5% |
| Taxes, remuneration and social security | 45 | €4,681 | €1,833 | -€2,848 | -60.8% |
| Taxes | 450/3 | €4,681 | €1,833 | -€2,848 | -60.8% |
| Other amounts payable | 47/48 | €5,350,000 | €960,548 | -€4.4m | -82.0% |
| Accrued charges and deferred income | 492/3 | €2,530 | €1,490 | -€1,040 | -41.1% |
| Non-recurring operating income | 76A | €2,804 | €10,754 | +€7,950 | +283.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,728 | €28,121 | +€18,393 | +189.1% |
| Other operating charges | 640/8 | €32,838 | €1,309 | -€31,529 | -96.0% |
| Non-recurring operating charges | 66A | €1,032 | €4,162 | +€3,130 | +303.1% |
| Gross operating margin | 9900 | €1,305,520 | €2,073 | -€1.3m | -99.8% |
| Operating profit (loss) | 9901 | €1,261,922 | -€31,519 | -€1.3m | |
| Financial income | 75/76B | €4,412,084 | €308,031 | -€4.1m | -93.0% |
| Recurring financial income | 75 | €2,496,223 | €308,031 | -€2.2m | -87.7% |
| Non-recurring financial income | 76B | €1,915,861 | - | -€1.9m | |
| Financial charges | 65/66B | €7,614 | €326 | -€7,288 | -95.7% |
| Recurring financial charges | 65 | €7,614 | €326 | -€7,288 | -95.7% |
| Profit (loss) for the period before taxes | 9903 | €5,666,392 | €276,186 | -€5.4m | -95.1% |
| Income taxes | 67/77 | €314,788 | €4,690 | -€310,098 | -98.5% |
| Profit (loss) for the period | 9904 | €5,351,604 | €271,496 | -€5.1m | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,351,604 | €271,496 | -€5.1m | -94.9% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.