D.C.T. Impact: 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.T. Impact
Largest movements
- Tangible fixed assets +€26,819
up €26,819 (+8.4%), from €320,466 to €347,285
of which Assets under construction and advance payments: +€31,250
- Receivables within one year +€5,795
up €5,795 (+33.2%), from €17,435 to €23,230
of which Trade receivables: +€8,565
- Intangible fixed assets +€4,849
new in 2025: €4,849
- Profit (loss) carried forward +€45,411
up €45,411 (+47.5%), from €95,532 to €140,943
- Debts after one year -€18,952
down €18,952 (-8.0%), from €237,286 to €218,334
- Trade debts +€10,619
up €10,619 (+591%), from €1,797 to €12,416
- Advances received -€4,254
down €4,254 (-26.7%), from €15,923 to €11,669
- Gross operating margin +€25,909
up €25,909 (+40.3%), from €64,254 to €90,163
- Taxes +€6,190
up €6,190 (+53.2%), from €11,636 to €17,826
- Other operating charges +€2,330
up €2,330 (+43.2%), from €5,392 to €7,722
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 | €385,545 | €423,944 | +€38,399 | +10.0% |
| Fixed assets | 21/28 | €320,466 | €352,134 | +€31,668 | +9.9% |
| Intangible fixed assets | 21 | - | €4,849 | +€4,849 | |
| Tangible fixed assets | 22/27 | €320,466 | €347,285 | +€26,819 | +8.4% |
| Land and buildings | 22 | €317,480 | €305,844 | -€11,636 | -3.7% |
| Plant, machinery and equipment | 23 | €992 | €42 | -€950 | -95.8% |
| Furniture and vehicles | 24 | €1,994 | €10,149 | +€8,155 | +409% |
| Assets under construction and advance payments | 27 | - | €31,250 | +€31,250 | |
| Current assets | 29/58 | €65,079 | €71,810 | +€6,731 | +10.3% |
| Amounts receivable within one year | 40/41 | €17,435 | €23,230 | +€5,795 | +33.2% |
| Trade receivables | 40 | €14,665 | €23,230 | +€8,565 | +58.4% |
| Other amounts receivable | 41 | €2,770 | - | -€2,770 | |
| Cash at bank and in hand | 54/58 | €47,246 | €46,618 | -€628 | -1.3% |
| Deferred charges and accrued income | 490/1 | €398 | €1,962 | +€1,564 | +393% |
| Total equity and liabilities | 10/49 | €385,545 | €423,944 | +€38,399 | +10.0% |
| Equity | 10/15 | €100,532 | €145,943 | +€45,411 | +45.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,532 | €140,943 | +€45,411 | +47.5% |
| Amounts payable | 17/49 | €285,013 | €278,001 | -€7,012 | -2.5% |
| Amounts payable after more than one year | 17 | €237,286 | €218,334 | -€18,952 | -8.0% |
| Financial debts | 170/4 | €237,286 | €218,334 | -€18,952 | -8.0% |
| Amounts payable within one year | 42/48 | €47,533 | €59,473 | +€11,940 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €18,677 | €20,806 | +€2,129 | +11.4% |
| Trade debts | 44 | €1,797 | €12,416 | +€10,619 | +591% |
| Suppliers | 440/4 | €1,797 | €12,416 | +€10,619 | +591% |
| Advances received on contracts in progress | 46 | €15,923 | €11,669 | -€4,254 | -26.7% |
| Taxes, remuneration and social security | 45 | €11,136 | €12,784 | +€1,648 | +14.8% |
| Taxes | 450/3 | €11,136 | €10,284 | -€852 | -7.7% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | - | €1,798 | +€1,798 | |
| Accrued charges and deferred income | 492/3 | €194 | €194 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,312 | €14,841 | -€471 | -3.1% |
| Other operating charges | 640/8 | €5,392 | €7,722 | +€2,330 | +43.2% |
| Gross operating margin | 9900 | €64,254 | €90,163 | +€25,909 | +40.3% |
| Operating profit (loss) | 9901 | €43,550 | €67,600 | +€24,050 | +55.2% |
| Financial charges | 65/66B | €4,042 | €4,363 | +€321 | +7.9% |
| Recurring financial charges | 65 | €4,042 | €4,363 | +€321 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €39,508 | €63,237 | +€23,729 | +60.1% |
| Income taxes | 67/77 | €11,636 | €17,826 | +€6,190 | +53.2% |
| Profit (loss) for the period | 9904 | €27,872 | €45,411 | +€17,539 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,872 | €45,411 | +€17,539 | +62.9% |
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 17 October 2026 via checked.be.