D.C.K. PLUS: 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.K. PLUS
Largest movements
- Tangible fixed assets -€8,728
down €8,728 (-6.1%), from €143,687 to €134,960
of which Land and buildings: -€8,494
- Cash -€2,883
down €2,883 (-7.4%), from €39,040 to €36,157
mainly Other debts (-€9,717) and Trade debts (-€4,026)
- Other debts -€9,717
down €9,717 (-8.3%), from €116,602 to €106,885
- Trade debts -€4,026
down €4,026 (-97.4%), from €4,134 to €107
- Other operating charges -€4,147
down €4,147 (-62.7%), from €6,612 to €2,465
- Gross operating margin -€156
down €156 (-1.3%), from €12,444 to €12,288
- Depreciation -€144
down €144 (-1.6%), from €8,872 to €8,728
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 | €183,203 | €171,117 | -€12,086 | -6.6% |
| Fixed assets | 21/28 | €143,687 | €134,960 | -€8,728 | -6.1% |
| Tangible fixed assets | 22/27 | €143,687 | €134,960 | -€8,728 | -6.1% |
| Land and buildings | 22 | €143,186 | €134,692 | -€8,494 | -5.9% |
| Plant, machinery and equipment | 23 | €501 | €268 | -€233 | -46.6% |
| Current assets | 29/58 | €39,516 | €36,157 | -€3,358 | -8.5% |
| Amounts receivable within one year | 40/41 | €475 | - | -€475 | |
| Other amounts receivable | 41 | €475 | - | -€475 | |
| Cash at bank and in hand | 54/58 | €39,040 | €36,157 | -€2,883 | -7.4% |
| Total equity and liabilities | 10/49 | €183,203 | €171,117 | -€12,086 | -6.6% |
| Equity | 10/15 | €61,832 | €62,842 | +€1,010 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,260 | €73,260 | = | 0.0% |
| Distributable reserves | 133 | €73,260 | €73,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,028 | -€29,018 | +€1,010 | +3.4% |
| Amounts payable | 17/49 | €121,371 | €108,275 | -€13,095 | -10.8% |
| Amounts payable within one year | 42/48 | €120,736 | €106,992 | -€13,743 | -11.4% |
| Trade debts | 44 | €4,134 | €107 | -€4,026 | -97.4% |
| Suppliers | 440/4 | €4,134 | €107 | -€4,026 | -97.4% |
| Other amounts payable | 47/48 | €116,602 | €106,885 | -€9,717 | -8.3% |
| Accrued charges and deferred income | 492/3 | €635 | €1,283 | +€648 | +102.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,872 | €8,728 | -€144 | -1.6% |
| Other operating charges | 640/8 | €6,612 | €2,465 | -€4,147 | -62.7% |
| Gross operating margin | 9900 | €12,444 | €12,288 | -€156 | -1.3% |
| Operating profit (loss) | 9901 | -€3,039 | €1,096 | +€4,135 | |
| Financial charges | 65/66B | €60 | €86 | +€26 | +43.0% |
| Recurring financial charges | 65 | €60 | €86 | +€26 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,100 | €1,010 | +€4,109 | |
| Profit (loss) for the period | 9904 | -€3,100 | €1,010 | +€4,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,100 | €1,010 | +€4,109 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.