D.C. PROMOTION: 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. PROMOTION
Largest movements
- Tangible fixed assets +€11,374
up €11,374 (+97.4%), from €11,678 to €23,052
of which Other tangible fixed assets: +€13,472
- Receivables within one year +€10,526
up €10,526 (+116%), from €9,055 to €19,581
of which Other amounts receivable: +€7,147
- Cash -€2,569
down €2,569 (-1.9%), from €131,873 to €129,304
mainly Investment in fixed assets (net) (-€15,273) and Receivables within one year (-€10,526)
- Reserves +€19,000
up €19,000 (+17.0%), from €111,859 to €130,859
of which Distributable reserves: +€19,000
- Gross operating margin -€35,196
down €35,196 (-48.2%), from €73,067 to €37,871
- Taxes -€11,127
down €11,127 (-46.4%), from €23,980 to €12,853
- Depreciation +€799
up €799 (+22.8%), from €3,500 to €4,299
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 | €155,441 | €174,397 | +€18,956 | +12.2% |
| Fixed assets | 21/28 | €13,878 | €24,852 | +€10,974 | +79.1% |
| Intangible fixed assets | 21 | €2,200 | €1,800 | -€400 | -18.2% |
| Tangible fixed assets | 22/27 | €11,678 | €23,052 | +€11,374 | +97.4% |
| Furniture and vehicles | 24 | €3,834 | €1,736 | -€2,098 | -54.7% |
| Other tangible fixed assets | 26 | €7,844 | €21,316 | +€13,472 | +172% |
| Current assets | 29/58 | €141,563 | €149,545 | +€7,982 | +5.6% |
| Amounts receivable within one year | 40/41 | €9,055 | €19,581 | +€10,526 | +116% |
| Trade receivables | 40 | €9,055 | €12,434 | +€3,379 | +37.3% |
| Other amounts receivable | 41 | - | €7,147 | +€7,147 | |
| Cash at bank and in hand | 54/58 | €131,873 | €129,304 | -€2,569 | -1.9% |
| Deferred charges and accrued income | 490/1 | €635 | €660 | +€25 | +3.9% |
| Total equity and liabilities | 10/49 | €155,441 | €174,397 | +€18,956 | +12.2% |
| Equity | 10/15 | €135,421 | €154,549 | +€19,128 | +14.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €111,859 | €130,859 | +€19,000 | +17.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €110,000 | €129,000 | +€19,000 | +17.3% |
| Profit (loss) carried forward | 14 | €4,970 | €5,098 | +€128 | +2.6% |
| Amounts payable | 17/49 | €20,020 | €19,848 | -€172 | -0.9% |
| Amounts payable within one year | 42/48 | €20,020 | €19,848 | -€172 | -0.9% |
| Trade debts | 44 | €4,994 | €4,661 | -€333 | -6.7% |
| Suppliers | 440/4 | €4,994 | €4,661 | -€333 | -6.7% |
| Taxes, remuneration and social security | 45 | €13,526 | €15,187 | +€1,661 | +12.3% |
| Taxes | 450/3 | €12,576 | €14,237 | +€1,661 | +13.2% |
| Remuneration and social security | 454/9 | €950 | €950 | = | 0.0% |
| Other amounts payable | 47/48 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,500 | €4,299 | +€799 | +22.8% |
| Other operating charges | 640/8 | €1,514 | €1,453 | -€61 | -4.0% |
| Gross operating margin | 9900 | €73,067 | €37,871 | -€35,196 | -48.2% |
| Operating profit (loss) | 9901 | €68,053 | €32,119 | -€35,934 | -52.8% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €326 | €138 | -€188 | -57.7% |
| Recurring financial charges | 65 | €326 | €138 | -€188 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €67,740 | €31,981 | -€35,759 | -52.8% |
| Income taxes | 67/77 | €23,980 | €12,853 | -€11,127 | -46.4% |
| Profit (loss) for the period | 9904 | €43,760 | €19,128 | -€24,632 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,760 | €19,128 | -€24,632 | -56.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.