D-C SERVICE: 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 SERVICE
Largest movements
- Tangible fixed assets -€26,646
down €26,646 (-7.4%), from €361,285 to €334,639
of which Land and buildings: -€24,846
- Deferred charges and accrued income -€24,871
down €24,871 (-91.7%), from €27,112 to €2,241
- Receivables within one year +€22,778
new in 2025: €22,778
- Cash +€14,427
up €14,427 (+553%), from €2,611 to €17,038
mainly Depreciation (+€26,646) and Deferred charges and accrued income (+€24,871)
- Debts after one year -€16,667
down €16,667 (-17.6%), from €94,444 to €77,777
- Other debts -€11,000
down €11,000 (-6.8%), from €161,190 to €150,190
- Profit (loss) carried forward +€7,652
up €7,652 (+3.9%), from -€196,209 to -€188,557
- Gross operating margin +€17,992
up €17,992 (+100%), from €17,981 to €35,973
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 | €391,508 | €377,196 | -€14,312 | -3.7% |
| Fixed assets | 21/28 | €361,785 | €335,139 | -€26,646 | -7.4% |
| Tangible fixed assets | 22/27 | €361,285 | €334,639 | -€26,646 | -7.4% |
| Land and buildings | 22 | €355,200 | €330,353 | -€24,846 | -7.0% |
| Plant, machinery and equipment | 23 | €6,085 | €4,285 | -€1,800 | -29.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €29,723 | €42,058 | +€12,334 | +41.5% |
| Amounts receivable within one year | 40/41 | - | €22,778 | +€22,778 | |
| Trade receivables | 40 | - | €22,778 | +€22,778 | |
| Cash at bank and in hand | 54/58 | €2,611 | €17,038 | +€14,427 | +553% |
| Deferred charges and accrued income | 490/1 | €27,112 | €2,241 | -€24,871 | -91.7% |
| Total equity and liabilities | 10/49 | €391,508 | €377,196 | -€14,312 | -3.7% |
| Equity | 10/15 | €116,791 | €124,443 | +€7,652 | +6.6% |
| Contributions | 10/11 | €313,000 | €313,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€196,209 | -€188,557 | +€7,652 | +3.9% |
| Amounts payable | 17/49 | €274,717 | €252,753 | -€21,964 | -8.0% |
| Amounts payable after more than one year | 17 | €94,444 | €77,777 | -€16,667 | -17.6% |
| Financial debts | 170/4 | €94,444 | €77,777 | -€16,667 | -17.6% |
| Amounts payable within one year | 42/48 | €179,613 | €174,161 | -€5,452 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €15,278 | €16,667 | +€1,389 | +9.1% |
| Trade debts | 44 | €1,221 | €4,545 | +€3,324 | +272% |
| Suppliers | 440/4 | €1,221 | €4,545 | +€3,324 | +272% |
| Taxes, remuneration and social security | 45 | €1,924 | €2,759 | +€835 | +43.4% |
| Taxes | 450/3 | €1,924 | €2,759 | +€835 | +43.4% |
| Other amounts payable | 47/48 | €161,190 | €150,190 | -€11,000 | -6.8% |
| Accrued charges and deferred income | 492/3 | €660 | €815 | +€155 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,646 | €26,646 | = | 0.0% |
| Other operating charges | 640/8 | €427 | €523 | +€96 | +22.4% |
| Gross operating margin | 9900 | €17,981 | €35,973 | +€17,992 | +100% |
| Operating profit (loss) | 9901 | -€9,092 | €8,805 | +€17,896 | |
| Financial charges | 65/66B | €1,449 | €1,153 | -€296 | -20.4% |
| Recurring financial charges | 65 | €1,449 | €1,153 | -€296 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,541 | €7,652 | +€18,192 | |
| Profit (loss) for the period | 9904 | -€10,541 | €7,652 | +€18,192 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,541 | €7,652 | +€18,192 |
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 26 October 2026 via checked.be.