D & C CHEMICALS: what changed
What changed
D & C CHEMICALS
NACE 46.442, Wholesale trade
filed annual accounts (NBB)
Net result for the year
-€2,321
2024 · -€59,691+€57,370
Equity
€216,908
2024 · €231,131-€14,222
Cash
€224,604
2024 · €163,828+€60,776
Balance sheet total
€476,898
2024 · €454,025+€22,873
Largest movements
Assets
- Cash +€60,776
up €60,776 (+37.1%), from €163,828 to €224,604
mainly Depreciation (+€37,151) and Advances received (+€21,101)
- Tangible fixed assets -€26,591
down €26,591 (-12.5%), from €212,368 to €185,777
of which Land and buildings: -€29,198
- Stocks and contracts -€9,092
down €9,092 (-30.7%), from €29,611 to €20,519
Equity and liabilities
- Advances received +€21,101
up €21,101 (+103%), from €20,519 to €41,620
- Debts after one year +€14,533
up €14,533 (+21.8%), from €66,551 to €81,084
- Reserves -€11,901
down €11,901 (-4.6%), from €260,720 to €248,819
- Trade debts -€5,050
down €5,050 (-25.0%), from €20,212 to €15,162
Income statement
- Gross operating margin +€46,909
up €46,909 (+145%), from €32,348 to €79,258
- Staff costs -€9,250
down €9,250 (-23.2%), from €39,935 to €30,686
- Depreciation -€5,017
down €5,017 (-11.9%), from €42,168 to €37,151
- Financial charges +€940
up €940 (+176%), from €534 to €1,474
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€59,691
Gross operating margin
+€46,909
Staff costs
+€9,250
Depreciation
+€5,017
Other operating charges
+€530
Other operating items
-€3,436
Financial income
-€129
Financial charges
-€940
Taxes
+€169
Result 2025
-€2,321
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€66,019
Investment
-€12,238
Financing
+€6,995
Cash 2024
€163,828
From operations (derived)
+€66,019
Net result for the year
-€2,321
Depreciation
+€37,151
Stocks and contracts
+€9,092
Receivables within one year
+€4,021
Deferred charges and accrued income
-€124
Trade debts
-€5,050
Tax, wage and social debts
+€1,219
Advances received
+€21,101
Other debts
+€515
Accrued charges and deferred income
+€413
Investment (derived)
-€12,238
Investment in fixed assets (net)
-€12,238
Financing
+€6,995
Debts after one year
+€14,533
Current portion of long-term debt
+€4,364
Contributions, distributions and other
-€11,901
Cash 2025
€224,604
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €454,025 | €476,898 | +€22,873 | +5.0% |
| Fixed assets | 21/28 | €212,368 | €187,454 | -€24,913 | -11.7% |
| Intangible fixed assets | 21 | - | €1,678 | +€1,678 | |
| Tangible fixed assets | 22/27 | €212,368 | €185,777 | -€26,591 | -12.5% |
| Land and buildings | 22 | €199,567 | €170,370 | -€29,198 | -14.6% |
| Plant, machinery and equipment | 23 | €10,332 | €9,321 | -€1,012 | -9.8% |
| Furniture and vehicles | 24 | €1,323 | €6,043 | +€4,720 | +357% |
| Other tangible fixed assets | 26 | €1,145 | €43 | -€1,102 | -96.3% |
| Current assets | 29/58 | €241,657 | €289,444 | +€47,787 | +19.8% |
| Stocks and contracts in progress | 3 | €29,611 | €20,519 | -€9,092 | -30.7% |
| Stocks | 30/36 | €29,611 | €20,519 | -€9,092 | -30.7% |
| Amounts receivable within one year | 40/41 | €43,751 | €39,729 | -€4,021 | -9.2% |
| Trade receivables | 40 | €38,198 | €38,807 | +€609 | +1.6% |
| Other amounts receivable | 41 | €5,553 | €922 | -€4,630 | -83.4% |
| Cash at bank and in hand | 54/58 | €163,828 | €224,604 | +€60,776 | +37.1% |
| Deferred charges and accrued income | 490/1 | €4,467 | €4,591 | +€124 | +2.8% |
| Total equity and liabilities | 10/49 | €454,025 | €476,898 | +€22,873 | +5.0% |
| Equity | 10/15 | €231,131 | €216,908 | -€14,222 | -6.2% |
| Contributions | 10/11 | €43,000 | €43,000 | = | 0.0% |
| Reserves | 13 | €260,720 | €248,819 | -€11,901 | -4.6% |
| Distributable reserves | 133 | €260,720 | €248,819 | -€11,901 | -4.6% |
| Profit (loss) carried forward | 14 | -€72,589 | -€74,910 | -€2,321 | -3.2% |
| Amounts payable | 17/49 | €222,894 | €259,990 | +€37,096 | +16.6% |
| Amounts payable after more than one year | 17 | €66,551 | €81,084 | +€14,533 | +21.8% |
| Financial debts | 170/4 | €66,551 | €81,084 | +€14,533 | +21.8% |
| Amounts payable within one year | 42/48 | €156,239 | €178,389 | +€22,150 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €1,703 | €6,067 | +€4,364 | +256% |
| Trade debts | 44 | €20,212 | €15,162 | -€5,050 | -25.0% |
| Suppliers | 440/4 | €20,212 | €15,162 | -€5,050 | -25.0% |
| Advances received on contracts in progress | 46 | €20,519 | €41,620 | +€21,101 | +103% |
| Taxes, remuneration and social security | 45 | €3,257 | €4,476 | +€1,219 | +37.4% |
| Taxes | 450/3 | €967 | €430 | -€537 | -55.5% |
| Remuneration and social security | 454/9 | €2,290 | €4,046 | +€1,756 | +76.7% |
| Other amounts payable | 47/48 | €110,547 | €111,063 | +€515 | +0.5% |
| Accrued charges and deferred income | 492/3 | €104 | €517 | +€413 | +396% |
| Remuneration, social security and pensions | 62 | €39,935 | €30,686 | -€9,250 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,168 | €37,151 | -€5,017 | -11.9% |
| Other operating charges | 640/8 | €9,766 | €9,236 | -€530 | -5.4% |
| Non-recurring operating charges | 66A | - | €3,436 | +€3,436 | |
| Gross operating margin | 9900 | €32,348 | €79,258 | +€46,909 | +145% |
| Operating profit (loss) | 9901 | -€59,521 | -€1,251 | +€58,270 | +97.9% |
| Financial income | 75/76B | €995 | €866 | -€129 | -13.0% |
| Recurring financial income | 75 | €995 | €866 | -€129 | -13.0% |
| Financial charges | 65/66B | €534 | €1,474 | +€940 | +176% |
| Recurring financial charges | 65 | €534 | €1,474 | +€940 | +176% |
| Profit (loss) for the period before taxes | 9903 | -€59,061 | -€1,860 | +€57,201 | +96.9% |
| Income taxes | 67/77 | €630 | €461 | -€169 | -26.9% |
| Profit (loss) for the period | 9904 | -€59,691 | -€2,321 | +€57,370 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,691 | -€2,321 | +€57,370 | +96.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.