D.C. Beheer: 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. Beheer
Largest movements
- Tangible fixed assets -€75,976
down €75,976 (-14.2%), from €535,163 to €459,187
of which Plant, machinery and equipment: -€75,277
- Cash +€21,299
up €21,299 (+115%), from €18,512 to €39,810
mainly Depreciation (+€75,976) and Net result for the year (+€10,239)
- Debts after one year -€66,091
down €66,091 (-17.1%), from €386,486 to €320,395
- Profit (loss) carried forward +€10,239
up €10,239 (+5.4%), from -€187,884 to -€177,645
- Gross operating margin +€12,745
up €12,745 (+12.5%), from €102,170 to €114,915
- Other operating charges -€4,425
down €4,425 (-21.1%), from €20,944 to €16,519
- Financial charges -€2,108
down €2,108 (-14.8%), from €14,289 to €12,181
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.
Derived cash bridge
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 | €574,350 | €517,631 | -€56,720 | -9.9% |
| Fixed assets | 21/28 | €535,163 | €459,187 | -€75,976 | -14.2% |
| Tangible fixed assets | 22/27 | €535,163 | €459,187 | -€75,976 | -14.2% |
| Land and buildings | 22 | €38,890 | €38,191 | -€699 | -1.8% |
| Plant, machinery and equipment | 23 | €496,273 | €420,996 | -€75,277 | -15.2% |
| Current assets | 29/58 | €39,187 | €58,444 | +€19,256 | +49.1% |
| Amounts receivable within one year | 40/41 | €20,676 | €18,633 | -€2,043 | -9.9% |
| Trade receivables | 40 | €16,182 | €17,605 | +€1,423 | +8.8% |
| Other amounts receivable | 41 | €4,494 | €1,028 | -€3,466 | -77.1% |
| Cash at bank and in hand | 54/58 | €18,512 | €39,810 | +€21,299 | +115% |
| Total equity and liabilities | 10/49 | €574,350 | €517,631 | -€56,720 | -9.9% |
| Equity | 10/15 | €36,566 | €46,804 | +€10,239 | +28.0% |
| Contributions | 10/11 | €222,000 | €222,000 | = | 0.0% |
| Capital | 10 | €222,000 | €222,000 | = | 0.0% |
| Issued capital | 100 | €222,000 | €222,000 | = | 0.0% |
| Reserves | 13 | €2,449 | €2,449 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,449 | €2,449 | = | 0.0% |
| Legal reserve | 130 | €2,449 | €2,449 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€187,884 | -€177,645 | +€10,239 | +5.4% |
| Amounts payable | 17/49 | €537,785 | €470,826 | -€66,959 | -12.5% |
| Amounts payable after more than one year | 17 | €386,486 | €320,395 | -€66,091 | -17.1% |
| Financial debts | 170/4 | €386,486 | €320,395 | -€66,091 | -17.1% |
| Amounts payable within one year | 42/48 | €151,299 | €150,431 | -€867 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €63,136 | €65,520 | +€2,385 | +3.8% |
| Trade debts | 44 | €26,248 | €21,138 | -€5,110 | -19.5% |
| Suppliers | 440/4 | €26,248 | €21,138 | -€5,110 | -19.5% |
| Other amounts payable | 47/48 | €61,915 | €63,772 | +€1,857 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,976 | €75,976 | = | 0.0% |
| Other operating charges | 640/8 | €20,944 | €16,519 | -€4,425 | -21.1% |
| Gross operating margin | 9900 | €102,170 | €114,915 | +€12,745 | +12.5% |
| Operating profit (loss) | 9901 | €5,250 | €22,420 | +€17,170 | +327% |
| Financial charges | 65/66B | €14,289 | €12,181 | -€2,108 | -14.8% |
| Recurring financial charges | 65 | €14,289 | €12,181 | -€2,108 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,040 | €10,239 | +€19,279 | |
| Profit (loss) for the period | 9904 | -€9,040 | €10,239 | +€19,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,040 | €10,239 | +€19,279 |
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 14 October 2026 via checked.be.