D&C Outsourcing: 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 Outsourcing
Largest movements
- Cash +€34,223
up €34,223 (+125%), from €27,326 to €61,549
mainly Net result for the year (+€47,279) and Receivables within one year (+€26,923)
- Receivables within one year -€26,923
down €26,923 (-25.6%), from €105,066 to €78,143
of which Trade receivables: -€54,552
- Tangible fixed assets +€6,700
up €6,700 (+163%), from €4,103 to €10,803
of which Furniture and vehicles: +€6,876
- Reserves +€47,279
up €47,279 (+75.1%), from €62,959 to €110,239
- Trade debts -€21,919
down €21,919 (-95.0%), from €23,075 to €1,156
- Tax, wage and social debts -€12,000
down €12,000 (-82.8%), from €14,487 to €2,486
of which Taxes: -€11,790
- Current portion of long-term debt +€7,042
up €7,042 (+52.8%), from €13,326 to €20,368
- Other debts -€3,505
down €3,505 (-99.0%), from €3,539 to €34
- Gross operating margin -€41,248
down €41,248 (-29.0%), from €142,141 to €100,893
- Taxes -€21,428
down €21,428 (-71.4%), from €30,000 to €8,572
- Staff costs -€20,590
down €20,590 (-38.5%), from €53,541 to €32,951
- Other operating charges -€14,847
down €14,847 (-66.6%), from €22,281 to €7,435
- Financial charges -€1,439
down €1,439 (-37.6%), from €3,828 to €2,389
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 | €138,670 | €152,883 | +€14,213 | +10.2% |
| Fixed assets | 21/28 | €6,278 | €12,978 | +€6,700 | +107% |
| Tangible fixed assets | 22/27 | €4,103 | €10,803 | +€6,700 | +163% |
| Plant, machinery and equipment | 23 | €693 | €517 | -€176 | -25.4% |
| Furniture and vehicles | 24 | €3,410 | €10,286 | +€6,876 | +202% |
| Financial fixed assets | 28 | €2,175 | €2,175 | = | 0.0% |
| Current assets | 29/58 | €132,391 | €139,904 | +€7,513 | +5.7% |
| Amounts receivable within one year | 40/41 | €105,066 | €78,143 | -€26,923 | -25.6% |
| Trade receivables | 40 | €100,939 | €46,387 | -€54,552 | -54.0% |
| Other amounts receivable | 41 | €4,127 | €31,755 | +€27,628 | +669% |
| Cash at bank and in hand | 54/58 | €27,326 | €61,549 | +€34,223 | +125% |
| Deferred charges and accrued income | 490/1 | - | €213 | +€213 | |
| Total equity and liabilities | 10/49 | €138,670 | €152,883 | +€14,213 | +10.2% |
| Equity | 10/15 | €81,559 | €128,839 | +€47,279 | +58.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,959 | €110,239 | +€47,279 | +75.1% |
| Distributable reserves | 133 | €62,959 | €110,239 | +€47,279 | +75.1% |
| Amounts payable | 17/49 | €57,110 | €24,044 | -€33,066 | -57.9% |
| Amounts payable after more than one year | 17 | €2,684 | - | -€2,684 | |
| Financial debts | 170/4 | €2,684 | - | -€2,684 | |
| Amounts payable within one year | 42/48 | €54,426 | €24,044 | -€30,382 | -55.8% |
| Current portion of amounts payable after more than one year | 42 | €13,326 | €20,368 | +€7,042 | +52.8% |
| Trade debts | 44 | €23,075 | €1,156 | -€21,919 | -95.0% |
| Suppliers | 440/4 | €23,075 | €1,156 | -€21,919 | -95.0% |
| Taxes, remuneration and social security | 45 | €14,487 | €2,486 | -€12,000 | -82.8% |
| Taxes | 450/3 | €11,790 | - | -€11,790 | |
| Remuneration and social security | 454/9 | €2,697 | €2,486 | -€210 | -7.8% |
| Other amounts payable | 47/48 | €3,539 | €34 | -€3,505 | -99.0% |
| Remuneration, social security and pensions | 62 | €53,541 | €32,951 | -€20,590 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,062 | €2,283 | +€1,221 | +115% |
| Other operating charges | 640/8 | €22,281 | €7,435 | -€14,847 | -66.6% |
| Non-recurring operating charges | 66A | €30,593 | - | -€30,593 | |
| Gross operating margin | 9900 | €142,141 | €100,893 | -€41,248 | -29.0% |
| Operating profit (loss) | 9901 | €34,663 | €58,224 | +€23,561 | +68.0% |
| Financial income | 75/76B | €82 | €16 | -€66 | -80.4% |
| Recurring financial income | 75 | €82 | €16 | -€66 | -80.4% |
| Financial charges | 65/66B | €3,828 | €2,389 | -€1,439 | -37.6% |
| Recurring financial charges | 65 | €3,828 | €2,389 | -€1,439 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €30,917 | €55,851 | +€24,935 | +80.7% |
| Income taxes | 67/77 | €30,000 | €8,572 | -€21,428 | -71.4% |
| Profit (loss) for the period | 9904 | €917 | €47,279 | +€46,362 | +5,057% |
| Profit (loss) for the period to be appropriated | 9905 | €917 | €47,279 | +€46,362 | +5,057% |
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 27 October 2026 via checked.be.