D&C HOLDING: 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 HOLDING
Largest movements
- Cash +€197,751
up €197,751 (+277%), from €71,318 to €269,069
mainly Net result for the year (+€296,652) and Debts after one year (+€235,975)
- Receivables within one year -€48,581
down €48,581 (-72.3%), from €67,198 to €18,617
- Other debts -€476,000
no longer reported in 2025 (was €476,000)
- Profit (loss) carried forward +€296,652
up €296,652 (+37.7%), from €787,860 to €1.1m
- Debts after one year +€235,975
up €235,975 (+27.0%), from €872,432 to €1.1m
- Current portion of long-term debt +€92,334
up €92,334 (+62.9%), from €146,691 to €239,025
- Gross operating margin -€6,174
down €6,174 (-45.5%), from €13,557 to €7,384
- Financial charges -€2,468
down €2,468 (-9.9%), from €25,006 to €22,539
- Other operating charges -€287
down €287 (-22.6%), from €1,270 to €983
- Financial income -€183
down €183 (-0.1%), from €312,973 to €312,790
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 | €2,286,824 | €2,435,994 | +€149,169 | +6.5% |
| Fixed assets | 21/28 | €2,148,308 | €2,148,308 | = | 0.0% |
| Financial fixed assets | 28 | €2,148,308 | €2,148,308 | = | 0.0% |
| Current assets | 29/58 | €138,516 | €287,685 | +€149,169 | +108% |
| Amounts receivable within one year | 40/41 | €67,198 | €18,617 | -€48,581 | -72.3% |
| Other amounts receivable | 41 | €67,198 | €18,617 | -€48,581 | -72.3% |
| Cash at bank and in hand | 54/58 | €71,318 | €269,069 | +€197,751 | +277% |
| Total equity and liabilities | 10/49 | €2,286,824 | €2,435,994 | +€149,169 | +6.5% |
| Equity | 10/15 | €790,860 | €1,087,512 | +€296,652 | +37.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €787,860 | €1,084,512 | +€296,652 | +37.7% |
| Amounts payable | 17/49 | €1,495,965 | €1,348,482 | -€147,483 | -9.9% |
| Amounts payable after more than one year | 17 | €872,432 | €1,108,408 | +€235,975 | +27.0% |
| Financial debts | 170/4 | €872,432 | €1,108,408 | +€235,975 | +27.0% |
| Amounts payable within one year | 42/48 | €623,049 | €239,575 | -€383,474 | -61.5% |
| Current portion of amounts payable after more than one year | 42 | €146,691 | €239,025 | +€92,334 | +62.9% |
| Trade debts | 44 | €358 | €551 | +€192 | +53.6% |
| Suppliers | 440/4 | €358 | €551 | +€192 | +53.6% |
| Other amounts payable | 47/48 | €476,000 | - | -€476,000 | |
| Accrued charges and deferred income | 492/3 | €484 | €499 | +€15 | +3.2% |
| Other operating charges | 640/8 | €1,270 | €983 | -€287 | -22.6% |
| Gross operating margin | 9900 | €13,557 | €7,384 | -€6,174 | -45.5% |
| Operating profit (loss) | 9901 | €12,287 | €6,401 | -€5,886 | -47.9% |
| Financial income | 75/76B | €312,973 | €312,790 | -€183 | -0.1% |
| Recurring financial income | 75 | €312,973 | €312,790 | -€183 | -0.1% |
| Financial charges | 65/66B | €25,006 | €22,539 | -€2,468 | -9.9% |
| Recurring financial charges | 65 | €25,006 | €22,539 | -€2,468 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €300,254 | €296,652 | -€3,602 | -1.2% |
| Profit (loss) for the period | 9904 | €300,254 | €296,652 | -€3,602 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €300,254 | €296,652 | -€3,602 | -1.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.