D.C. TELECOM: what changed
Two fiscal 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. TELECOM
Largest movements
- Tangible fixed assets -€3,000
no longer reported in 2023 (was €3,000)
- Deferred charges and accrued income -€732
down €732 (-23.5%), from €3,114 to €2,382
- Profit (loss) carried forward -€4,408
down €4,408 (-27.5%), from -€16,020 to -€20,428
- Short-term financial debts +€690
up €690 (+16.3%), from €4,243 to €4,933
- Gross operating margin -€2,184
down €2,184, from €163 to -€2,021
- Financial income -€732
down €732 (-23.5%), from €3,114 to €2,382
- Other operating charges -€230
down €230 (-16.5%), from €1,397 to €1,166
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,322 | €56,996 | -€4,326 | -7.1% |
| Fixed assets | 21/28 | €3,000 | - | -€3,000 | |
| Tangible fixed assets | 22/27 | €3,000 | - | -€3,000 | |
| Furniture and vehicles | 24 | €3,000 | - | -€3,000 | |
| Current assets | 29/58 | €58,322 | €56,996 | -€1,326 | -2.3% |
| Amounts receivable within one year | 40/41 | €44,708 | €44,114 | -€594 | -1.3% |
| Other amounts receivable | 41 | €44,708 | €44,114 | -€594 | -1.3% |
| Current investments | 50/53 | €10,500 | €10,500 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €3,114 | €2,382 | -€732 | -23.5% |
| Total equity and liabilities | 10/49 | €61,322 | €56,996 | -€4,326 | -7.1% |
| Equity | 10/15 | €56,072 | €51,664 | -€4,408 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,492 | €53,492 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €50,132 | €51,992 | +€1,860 | +3.7% |
| Profit (loss) carried forward | 14 | -€16,020 | -€20,428 | -€4,408 | -27.5% |
| Amounts payable | 17/49 | €5,249 | €5,332 | +€82 | +1.6% |
| Amounts payable within one year | 42/48 | €5,249 | €5,332 | +€82 | +1.6% |
| Financial debts | 43 | €4,243 | €4,933 | +€690 | +16.3% |
| Credit institutions | 430/8 | €4,243 | €4,933 | +€690 | +16.3% |
| Trade debts | 44 | €1,007 | €399 | -€608 | -60.4% |
| Suppliers | 440/4 | €1,007 | €399 | -€608 | -60.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €3,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,397 | €1,166 | -€230 | -16.5% |
| Gross operating margin | 9900 | €163 | -€2,021 | -€2,184 | |
| Operating profit (loss) | 9901 | -€4,234 | -€6,188 | -€1,954 | -46.1% |
| Financial income | 75/76B | €3,114 | €2,382 | -€732 | -23.5% |
| Recurring financial income | 75 | €3,114 | €2,382 | -€732 | -23.5% |
| Financial charges | 65/66B | €605 | €602 | -€3 | -0.5% |
| Recurring financial charges | 65 | €605 | €602 | -€3 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,725 | -€4,408 | -€2,683 | -155.5% |
| Profit (loss) for the period | 9904 | -€1,725 | -€4,408 | -€2,683 | -155.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,725 | -€4,408 | -€2,683 | -155.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.