D.C.C.: 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.C.
Largest movements
- Receivables within one year -€200,984
down €200,984 (-81.6%), from €246,408 to €45,424
of which Trade receivables: -€209,705
- Stocks and contracts -€43,801
no longer reported in 2025 (was €43,801)
- Tangible fixed assets -€8,049
down €8,049 (-10.0%), from €80,213 to €72,165
of which Furniture and vehicles: -€11,378
- Trade debts -€115,969
down €115,969 (-88.6%), from €130,943 to €14,974
- Other debts -€72,573
no longer reported in 2025 (was €72,573)
- Accrued charges and deferred income -€30,000
no longer reported in 2025 (was €30,000)
- Debts after one year -€22,051
down €22,051 (-36.2%), from €60,982 to €38,931
- Tax, wage and social debts -€8,124
down €8,124 (-27.6%), from €29,392 to €21,268
- Gross operating margin -€13,618
down €13,618 (-25.6%), from €53,204 to €39,586
- Depreciation +€11,271
up €11,271 (+148%), from €7,595 to €18,866
- Financial charges +€1,755
up €1,755 (+53.2%), from €3,299 to €5,054
- Other operating charges -€1,593
down €1,593 (-56.5%), from €2,822 to €1,229
- Taxes +€1,373
up €1,373 (+13.6%), from €10,100 to €11,473
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 | €377,524 | €123,854 | -€253,670 | -67.2% |
| Fixed assets | 21/28 | €80,213 | €72,165 | -€8,049 | -10.0% |
| Tangible fixed assets | 22/27 | €80,213 | €72,165 | -€8,049 | -10.0% |
| Furniture and vehicles | 24 | €80,213 | €68,835 | -€11,378 | -14.2% |
| Other tangible fixed assets | 26 | - | €3,330 | +€3,330 | |
| Current assets | 29/58 | €297,311 | €51,689 | -€245,621 | -82.6% |
| Stocks and contracts in progress | 3 | €43,801 | - | -€43,801 | |
| Stocks | 30/36 | €43,801 | - | -€43,801 | |
| Amounts receivable within one year | 40/41 | €246,408 | €45,424 | -€200,984 | -81.6% |
| Trade receivables | 40 | €246,408 | €36,703 | -€209,705 | -85.1% |
| Other amounts receivable | 41 | - | €8,720 | +€8,720 | |
| Cash at bank and in hand | 54/58 | €4,420 | €4,643 | +€223 | +5.0% |
| Deferred charges and accrued income | 490/1 | €2,681 | €1,622 | -€1,059 | -39.5% |
| Total equity and liabilities | 10/49 | €377,524 | €123,854 | -€253,670 | -67.2% |
| Equity | 10/15 | €23,663 | €26,630 | +€2,967 | +12.5% |
| Profit (loss) carried forward | 14 | €23,663 | €26,630 | +€2,967 | +12.5% |
| Amounts payable | 17/49 | €353,861 | €97,225 | -€256,637 | -72.5% |
| Amounts payable after more than one year | 17 | €60,982 | €38,931 | -€22,051 | -36.2% |
| Financial debts | 170/4 | €60,982 | €38,931 | -€22,051 | -36.2% |
| Amounts payable within one year | 42/48 | €262,879 | €58,293 | -€204,586 | -77.8% |
| Current portion of amounts payable after more than one year | 42 | €29,971 | €22,051 | -€7,920 | -26.4% |
| Trade debts | 44 | €130,943 | €14,974 | -€115,969 | -88.6% |
| Suppliers | 440/4 | €130,943 | €14,974 | -€115,969 | -88.6% |
| Taxes, remuneration and social security | 45 | €29,392 | €21,268 | -€8,124 | -27.6% |
| Taxes | 450/3 | €29,392 | €21,268 | -€8,124 | -27.6% |
| Other amounts payable | 47/48 | €72,573 | - | -€72,573 | |
| Accrued charges and deferred income | 492/3 | €30,000 | - | -€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,595 | €18,866 | +€11,271 | +148% |
| Other operating charges | 640/8 | €2,822 | €1,229 | -€1,593 | -56.5% |
| Non-recurring operating charges | 66A | €12,760 | - | -€12,760 | |
| Gross operating margin | 9900 | €53,204 | €39,586 | -€13,618 | -25.6% |
| Operating profit (loss) | 9901 | €30,027 | €19,491 | -€10,536 | -35.1% |
| Financial income | 75/76B | €130 | €2 | -€128 | -98.1% |
| Recurring financial income | 75 | €130 | €2 | -€128 | -98.1% |
| Financial charges | 65/66B | €3,299 | €5,054 | +€1,755 | +53.2% |
| Recurring financial charges | 65 | €3,299 | €5,054 | +€1,755 | +53.2% |
| Profit (loss) for the period before taxes | 9903 | €26,859 | €14,440 | -€12,419 | -46.2% |
| Income taxes | 67/77 | €10,100 | €11,473 | +€1,373 | +13.6% |
| Profit (loss) for the period | 9904 | €16,759 | €2,967 | -€13,792 | -82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,759 | €2,967 | -€13,792 | -82.3% |
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.