D&C Engineering: 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 Engineering
Largest movements
- Cash -€13,108
down €13,108 (-65.2%), from €20,115 to €7,007
mainly Receivables within one year (-€11,858) and Net result for the year (-€5,798)
- Receivables within one year +€11,858
up €11,858 (+72.9%), from €16,270 to €28,128
of which Other amounts receivable: +€7,685
- Tangible fixed assets -€10,557
down €10,557 (-32.9%), from €32,050 to €21,493
of which Leasing and similar rights: -€9,318
- Deferred charges and accrued income +€1,575
up €1,575 (+69.7%), from €2,260 to €3,835
- Profit (loss) carried forward -€5,798
new in 2025: -€5,798
- Debts after one year -€5,131
down €5,131 (-47.1%), from €10,895 to €5,764
- Tax, wage and social debts +€2,500
up €2,500 (+24.8%), from €10,070 to €12,571
of which Taxes: +€2,722
- Trade debts -€1,979
down €1,979 (-33.7%), from €5,865 to €3,886
- Gross operating margin -€16,258
down €16,258 (-68.8%), from €23,637 to €7,379
- Taxes -€2,718
down €2,718 (-69.3%), from €3,921 to €1,203
- Depreciation -€1,002
down €1,002 (-8.0%), from €12,459 to €11,457
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 | €80,691 | €70,459 | -€10,232 | -12.7% |
| Fixed assets | 21/28 | €32,050 | €21,493 | -€10,557 | -32.9% |
| Tangible fixed assets | 22/27 | €32,050 | €21,493 | -€10,557 | -32.9% |
| Plant, machinery and equipment | 23 | €958 | €1,159 | +€201 | +21.0% |
| Furniture and vehicles | 24 | €2,731 | €1,290 | -€1,441 | -52.8% |
| Leasing and similar rights | 25 | €28,361 | €19,044 | -€9,318 | -32.9% |
| Current assets | 29/58 | €48,641 | €48,967 | +€326 | +0.7% |
| Amounts receivable within one year | 40/41 | €16,270 | €28,128 | +€11,858 | +72.9% |
| Trade receivables | 40 | €8,041 | €12,214 | +€4,173 | +51.9% |
| Other amounts receivable | 41 | €8,229 | €15,914 | +€7,685 | +93.4% |
| Current investments | 50/53 | €9,996 | €9,996 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,115 | €7,007 | -€13,108 | -65.2% |
| Deferred charges and accrued income | 490/1 | €2,260 | €3,835 | +€1,575 | +69.7% |
| Total equity and liabilities | 10/49 | €80,691 | €70,459 | -€10,232 | -12.7% |
| Equity | 10/15 | €48,906 | €43,108 | -€5,798 | -11.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,906 | €45,906 | = | 0.0% |
| Distributable reserves | 133 | €45,906 | €45,906 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,798 | -€5,798 | |
| Amounts payable | 17/49 | €31,785 | €27,352 | -€4,433 | -13.9% |
| Amounts payable after more than one year | 17 | €10,895 | €5,764 | -€5,131 | -47.1% |
| Financial debts | 170/4 | €10,895 | €5,764 | -€5,131 | -47.1% |
| Amounts payable within one year | 42/48 | €20,890 | €21,587 | +€697 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €4,955 | €5,131 | +€176 | +3.6% |
| Trade debts | 44 | €5,865 | €3,886 | -€1,979 | -33.7% |
| Suppliers | 440/4 | €5,865 | €3,886 | -€1,979 | -33.7% |
| Taxes, remuneration and social security | 45 | €10,070 | €12,571 | +€2,500 | +24.8% |
| Taxes | 450/3 | €6,395 | €9,117 | +€2,722 | +42.6% |
| Remuneration and social security | 454/9 | €3,675 | €3,454 | -€222 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,459 | €11,457 | -€1,002 | -8.0% |
| Gross operating margin | 9900 | €23,637 | €7,379 | -€16,258 | -68.8% |
| Operating profit (loss) | 9901 | €11,178 | -€4,079 | -€15,257 | |
| Financial income | 75/76B | €19 | €54 | +€35 | +180.6% |
| Recurring financial income | 75 | €19 | €54 | +€35 | +180.6% |
| Financial charges | 65/66B | €730 | €571 | -€159 | -21.8% |
| Recurring financial charges | 65 | €730 | €571 | -€159 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €10,468 | -€4,595 | -€15,063 | |
| Income taxes | 67/77 | €3,921 | €1,203 | -€2,718 | -69.3% |
| Profit (loss) for the period | 9904 | €6,547 | -€5,798 | -€12,345 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,547 | -€5,798 | -€12,345 |
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 5 October 2026 via checked.be.