D&C Services: 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 Services
Largest movements
- Cash -€12,604
down €12,604 (-21.7%), from €58,178 to €45,574
mainly Contributions, distributions and other (-€125,660) and Tax, wage and social debts (-€10,157)
- Financial fixed assets -€5,500
no longer reported in 2025 (was €5,500)
- Tangible fixed assets -€2,894
down €2,894 (-34.1%), from €8,494 to €5,600
of which Furniture and vehicles: -€2,527
- Other debts +€125,660
new in 2025: €125,660
- Profit (loss) carried forward -€76,552
down €76,552 (-44.9%), from €170,452 to €93,900
- Reserves -€47,660
down €47,660 (-96.2%), from €49,520 to €1,860
- Tax, wage and social debts -€10,157
down €10,157 (-50.3%), from €20,203 to €10,046
- Debts after one year -€9,338
down €9,338 (-92.2%), from €10,124 to €786
- Other operating charges -€49,860
down €49,860 (-37.2%), from €133,962 to €84,102
- Staff costs +€49,312
new in 2025: €49,312
- Write-downs +€21,549
up €21,549 (+431.0%), from €5,000 to €26,549
- Depreciation -€7,648
down €7,648 (-45.3%), from €16,885 to €9,237
- Gross operating margin -€7,201
down €7,201 (-4.1%), from €176,680 to €169,480
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 | €279,465 | €258,378 | -€21,086 | -7.5% |
| Fixed assets | 21/28 | €13,994 | €5,600 | -€8,394 | -60.0% |
| Tangible fixed assets | 22/27 | €8,494 | €5,600 | -€2,894 | -34.1% |
| Plant, machinery and equipment | 23 | €958 | €591 | -€367 | -38.3% |
| Furniture and vehicles | 24 | €7,536 | €5,009 | -€2,527 | -33.5% |
| Financial fixed assets | 28 | €5,500 | - | -€5,500 | |
| Current assets | 29/58 | €265,470 | €252,778 | -€12,692 | -4.8% |
| Amounts receivable within one year | 40/41 | €206,228 | €206,571 | +€344 | +0.2% |
| Trade receivables | 40 | €110,866 | €93,077 | -€17,789 | -16.0% |
| Other amounts receivable | 41 | €95,362 | €113,494 | +€18,132 | +19.0% |
| Cash at bank and in hand | 54/58 | €58,178 | €45,574 | -€12,604 | -21.7% |
| Deferred charges and accrued income | 490/1 | €1,065 | €633 | -€432 | -40.6% |
| Total equity and liabilities | 10/49 | €279,465 | €258,378 | -€21,086 | -7.5% |
| Equity | 10/15 | €226,172 | €101,960 | -€124,212 | -54.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,520 | €1,860 | -€47,660 | -96.2% |
| Distributable reserves | 133 | €49,520 | €1,860 | -€47,660 | -96.2% |
| Profit (loss) carried forward | 14 | €170,452 | €93,900 | -€76,552 | -44.9% |
| Amounts payable | 17/49 | €53,293 | €156,419 | +€103,126 | +193.5% |
| Amounts payable after more than one year | 17 | €10,124 | €786 | -€9,338 | -92.2% |
| Financial debts | 170/4 | €10,124 | €786 | -€9,338 | -92.2% |
| Amounts payable within one year | 42/48 | €43,169 | €155,632 | +€112,464 | +260.5% |
| Current portion of amounts payable after more than one year | 42 | €9,157 | €9,338 | +€181 | +2.0% |
| Trade debts | 44 | €13,808 | €10,589 | -€3,220 | -23.3% |
| Suppliers | 440/4 | €13,808 | €10,589 | -€3,220 | -23.3% |
| Taxes, remuneration and social security | 45 | €20,203 | €10,046 | -€10,157 | -50.3% |
| Taxes | 450/3 | €20,203 | €10,046 | -€10,157 | -50.3% |
| Other amounts payable | 47/48 | - | €125,660 | +€125,660 | |
| Non-recurring operating income | 76A | - | €20,000 | +€20,000 | |
| Remuneration, social security and pensions | 62 | - | €49,312 | +€49,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,885 | €9,237 | -€7,648 | -45.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,000 | €26,549 | +€21,549 | +431.0% |
| Other operating charges | 640/8 | €133,962 | €84,102 | -€49,860 | -37.2% |
| Gross operating margin | 9900 | €176,680 | €169,480 | -€7,201 | -4.1% |
| Operating profit (loss) | 9901 | €20,833 | €279 | -€20,554 | -98.7% |
| Financial income | 75/76B | €6,352 | €5,097 | -€1,256 | -19.8% |
| Recurring financial income | 75 | €6,352 | €5,097 | -€1,256 | -19.8% |
| Financial charges | 65/66B | €1,471 | €1,669 | +€198 | +13.5% |
| Recurring financial charges | 65 | €1,471 | €1,669 | +€198 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €25,714 | €3,707 | -€22,007 | -85.6% |
| Income taxes | 67/77 | €9,310 | €2,259 | -€7,051 | -75.7% |
| Profit (loss) for the period | 9904 | €16,404 | €1,448 | -€14,956 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,404 | €1,448 | -€14,956 | -91.2% |
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 10 October 2026 via checked.be.