D&C Home: 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 Home
Largest movements
- Receivables within one year -€102,604
down €102,604 (-72.5%), from €141,451 to €38,847
of which Trade receivables: -€89,256
- Cash +€13,914
up €13,914 (+666%), from €2,090 to €16,004
mainly Receivables within one year (+€102,604) and Other debts (+€16,469)
- Profit (loss) carried forward -€76,320
new in 2025: -€76,320
- Trade debts -€32,285
down €32,285 (-44.1%), from €73,218 to €40,933
- Other debts +€16,469
new in 2025: €16,469
- Tax, wage and social debts +€7,275
up €7,275 (+71.5%), from €10,182 to €17,457
of which Remuneration and social security: +€4,586
- Debts after one year -€6,999
down €6,999 (-65.2%), from €10,730 to €3,731
- Gross operating margin -€28,767
down €28,767 (-40.9%), from €70,250 to €41,483
- Staff costs +€20,348
up €20,348 (+35.7%), from €57,050 to €77,397
- Taxes +€17,196
up €17,196 (+5,158%), from €333 to €17,529
- Write-downs +€6,286
new in 2025: €6,286
- Other operating charges -€2,823
down €2,823 (-77.4%), from €3,647 to €824
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 | €163,220 | €73,197 | -€90,023 | -55.2% |
| Fixed assets | 21/28 | €18,188 | €17,085 | -€1,104 | -6.1% |
| Intangible fixed assets | 21 | €399 | €199 | -€200 | -50.1% |
| Tangible fixed assets | 22/27 | €15,239 | €14,335 | -€904 | -5.9% |
| Plant, machinery and equipment | 23 | €3,301 | €7,376 | +€4,075 | +123% |
| Furniture and vehicles | 24 | €11,939 | €6,959 | -€4,979 | -41.7% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €145,031 | €56,112 | -€88,919 | -61.3% |
| Stocks and contracts in progress | 3 | €1,490 | €1,260 | -€230 | -15.4% |
| Stocks | 30/36 | €1,490 | €1,260 | -€230 | -15.4% |
| Amounts receivable within one year | 40/41 | €141,451 | €38,847 | -€102,604 | -72.5% |
| Trade receivables | 40 | €116,844 | €27,588 | -€89,256 | -76.4% |
| Other amounts receivable | 41 | €24,607 | €11,259 | -€13,348 | -54.2% |
| Cash at bank and in hand | 54/58 | €2,090 | €16,004 | +€13,914 | +666% |
| Total equity and liabilities | 10/49 | €163,220 | €73,197 | -€90,023 | -55.2% |
| Equity | 10/15 | €12,665 | -€63,655 | -€76,320 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,665 | €2,665 | = | 0.0% |
| Distributable reserves | 133 | €2,665 | €2,665 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€76,320 | -€76,320 | |
| Amounts payable | 17/49 | €150,555 | €136,852 | -€13,703 | -9.1% |
| Amounts payable after more than one year | 17 | €10,730 | €3,731 | -€6,999 | -65.2% |
| Financial debts | 170/4 | €10,730 | €3,731 | -€6,999 | -65.2% |
| Amounts payable within one year | 42/48 | €139,825 | €133,120 | -€6,704 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €6,424 | €6,999 | +€575 | +9.0% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €73,218 | €40,933 | -€32,285 | -44.1% |
| Suppliers | 440/4 | €73,218 | €40,933 | -€32,285 | -44.1% |
| Advances received on contracts in progress | 46 | - | €1,262 | +€1,262 | |
| Taxes, remuneration and social security | 45 | €10,182 | €17,457 | +€7,275 | +71.5% |
| Taxes | 450/3 | €4,174 | €6,863 | +€2,689 | +64.4% |
| Remuneration and social security | 454/9 | €6,008 | €10,594 | +€4,586 | +76.3% |
| Other amounts payable | 47/48 | - | €16,469 | +€16,469 | |
| Remuneration, social security and pensions | 62 | €57,050 | €77,397 | +€20,348 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,800 | €7,373 | +€1,574 | +27.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,286 | +€6,286 | |
| Other operating charges | 640/8 | €3,647 | €824 | -€2,823 | -77.4% |
| Gross operating margin | 9900 | €70,250 | €41,483 | -€28,767 | -40.9% |
| Operating profit (loss) | 9901 | €3,754 | -€50,397 | -€54,150 | |
| Financial income | 75/76B | €13 | €101 | +€88 | +676% |
| Recurring financial income | 75 | €13 | €101 | +€88 | +676% |
| Financial charges | 65/66B | €5,763 | €8,495 | +€2,732 | +47.4% |
| Recurring financial charges | 65 | €5,763 | €8,495 | +€2,732 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,996 | -€58,791 | -€56,794 | -2,845% |
| Income taxes | 67/77 | €333 | €17,529 | +€17,196 | +5,158% |
| Profit (loss) for the period | 9904 | -€2,330 | -€76,320 | -€73,990 | -3,176% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,330 | -€76,320 | -€73,990 | -3,176% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.