D.C.I.: 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.I.
Largest movements
- Cash -€16,902
down €16,902 (-19.5%), from €86,676 to €69,774
mainly Net result for the year (-€16,449) and Debts after one year (-€9,000)
- Tangible fixed assets -€11,771
down €11,771 (-1.9%), from €610,857 to €599,087
of which Land and buildings: -€11,329
- Profit (loss) carried forward -€9,618
down €9,618 (-7.8%), from -€123,524 to -€133,141
- Debts after one year -€9,000
down €9,000 (-1.5%), from €620,000 to €611,000
- Gross operating margin -€7,021
down €7,021, from €4,009 to -€3,012
- Other operating charges +€85
up €85 (+2.4%), from €3,517 to €3,602
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 | €698,289 | €669,795 | -€28,494 | -4.1% |
| Fixed assets | 21/28 | €610,857 | €599,087 | -€11,771 | -1.9% |
| Tangible fixed assets | 22/27 | €610,857 | €599,087 | -€11,771 | -1.9% |
| Land and buildings | 22 | €597,722 | €586,394 | -€11,329 | -1.9% |
| Plant, machinery and equipment | 23 | €13,135 | €12,693 | -€442 | -3.4% |
| Current assets | 29/58 | €87,431 | €70,708 | -€16,723 | -19.1% |
| Amounts receivable within one year | 40/41 | - | €159 | +€159 | |
| Trade receivables | 40 | - | €159 | +€159 | |
| Cash at bank and in hand | 54/58 | €86,676 | €69,774 | -€16,902 | -19.5% |
| Deferred charges and accrued income | 490/1 | €755 | €775 | +€20 | +2.6% |
| Total equity and liabilities | 10/49 | €698,289 | €669,795 | -€28,494 | -4.1% |
| Equity | 10/15 | €43,873 | €27,424 | -€16,449 | -37.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €105,897 | €99,065 | -€6,832 | -6.5% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €99,747 | €92,915 | -€6,832 | -6.8% |
| Profit (loss) carried forward | 14 | -€123,524 | -€133,141 | -€9,618 | -7.8% |
| Provisions and deferred taxes | 16 | €33,249 | €30,972 | -€2,277 | -6.8% |
| Deferred taxes | 168 | €33,249 | €30,972 | -€2,277 | -6.8% |
| Amounts payable | 17/49 | €621,167 | €611,399 | -€9,768 | -1.6% |
| Amounts payable after more than one year | 17 | €620,000 | €611,000 | -€9,000 | -1.5% |
| Financial debts | 170/4 | €620,000 | €611,000 | -€9,000 | -1.5% |
| Amounts payable within one year | 42/48 | €1,167 | €399 | -€768 | -65.8% |
| Trade debts | 44 | €989 | - | -€989 | |
| Suppliers | 440/4 | €989 | - | -€989 | |
| Other amounts payable | 47/48 | €178 | €399 | +€221 | +124.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,771 | €11,771 | = | 0.0% |
| Other operating charges | 640/8 | €3,517 | €3,602 | +€85 | +2.4% |
| Gross operating margin | 9900 | €4,009 | -€3,012 | -€7,021 | |
| Operating profit (loss) | 9901 | -€11,279 | -€18,385 | -€7,106 | -63.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €343 | €342 | -€1 | -0.4% |
| Recurring financial charges | 65 | €343 | €342 | -€1 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,622 | -€18,726 | -€7,104 | -61.1% |
| Transfer from deferred taxes | 780 | €2,277 | €2,277 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€9,345 | -€16,449 | -€7,104 | -76.0% |
| Transfer from tax-exempt reserves | 789 | €6,832 | €6,832 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,513 | -€9,618 | -€7,104 | -282.7% |
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 2 October 2026 via checked.be.