D.C. TEX: 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. TEX
Largest movements
- Tangible fixed assets -€34,325
down €34,325 (-17.1%), from €201,260 to €166,935
of which Furniture and vehicles: -€17,764
- Receivables within one year +€26,363
up €26,363 (+678%), from €3,887 to €30,250
- Financial fixed assets -€8,400
down €8,400 (-91.1%), from €9,222 to €822
- Cash +€4,114
up €4,114 (+52.6%), from €7,818 to €11,932
mainly Net result for the year (+€34,853) and Investment in fixed assets (net) (+€24,779)
- Provisions -€59,000
no longer reported in 2025 (was €59,000)
- Profit (loss) carried forward +€34,853
up €34,853 (+14.9%), from -€234,089 to -€199,236
- Other debts +€7,851
up €7,851 (+3.3%), from €240,396 to €248,247
- Trade debts +€5,409
up €5,409 (+482%), from €1,123 to €6,532
- Financial income +€59,000
new in 2025: €59,000
of which Financial income: +€59,000
- Gross operating margin +€10,506
up €10,506 (+54.0%), from €19,445 to €29,951
- Financial charges +€8,334
up €8,334 (+5,020%), from €166 to €8,500
of which Non-recurring financial charges: +€8,400
- Depreciation -€907
down €907 (-4.8%), from €18,853 to €17,946
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 | €222,187 | €209,939 | -€12,248 | -5.5% |
| Fixed assets | 21/28 | €210,482 | €167,757 | -€42,725 | -20.3% |
| Tangible fixed assets | 22/27 | €201,260 | €166,935 | -€34,325 | -17.1% |
| Land and buildings | 22 | €143,246 | €133,539 | -€9,707 | -6.8% |
| Furniture and vehicles | 24 | €19,688 | €1,924 | -€17,764 | -90.2% |
| Other tangible fixed assets | 26 | €38,326 | €31,472 | -€6,854 | -17.9% |
| Financial fixed assets | 28 | €9,222 | €822 | -€8,400 | -91.1% |
| Current assets | 29/58 | €11,705 | €42,182 | +€30,477 | +260% |
| Amounts receivable within one year | 40/41 | €3,887 | €30,250 | +€26,363 | +678% |
| Trade receivables | 40 | €3,887 | €30,250 | +€26,363 | +678% |
| Cash at bank and in hand | 54/58 | €7,818 | €11,932 | +€4,114 | +52.6% |
| Total equity and liabilities | 10/49 | €222,187 | €209,939 | -€12,248 | -5.5% |
| Equity | 10/15 | -€82,439 | -€47,586 | +€34,853 | +42.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €133,058 | €133,058 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,728 | €15,728 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €13,869 | €13,869 | = | 0.0% |
| Distributable reserves | 133 | €117,330 | €117,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234,089 | -€199,236 | +€34,853 | +14.9% |
| Provisions and deferred taxes | 16 | €59,000 | - | -€59,000 | |
| Provisions for liabilities and charges | 160/5 | €59,000 | - | -€59,000 | |
| Pensions and similar obligations | 160 | €59,000 | - | -€59,000 | |
| Amounts payable | 17/49 | €245,626 | €257,525 | +€11,899 | +4.8% |
| Amounts payable within one year | 42/48 | €245,626 | €257,525 | +€11,899 | +4.8% |
| Trade debts | 44 | €1,123 | €6,532 | +€5,409 | +482% |
| Suppliers | 440/4 | €1,123 | €6,532 | +€5,409 | +482% |
| Taxes, remuneration and social security | 45 | €4,107 | €2,746 | -€1,361 | -33.1% |
| Taxes | 450/3 | €4,107 | €2,746 | -€1,361 | -33.1% |
| Other amounts payable | 47/48 | €240,396 | €248,247 | +€7,851 | +3.3% |
| Non-recurring operating income | 76A | - | €1,700 | +€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,853 | €17,946 | -€907 | -4.8% |
| Other operating charges | 640/8 | €9,434 | €9,152 | -€282 | -3.0% |
| Non-recurring operating charges | 66A | - | €18,500 | +€18,500 | |
| Gross operating margin | 9900 | €19,445 | €29,951 | +€10,506 | +54.0% |
| Operating profit (loss) | 9901 | -€8,842 | -€15,647 | -€6,805 | -77.0% |
| Financial income | 75/76B | - | €59,000 | +€59,000 | |
| Recurring financial income | 75 | - | €59,000 | +€59,000 | |
| Non-recurring financial income | 76B | - | €59,000 | +€59,000 | |
| Financial charges | 65/66B | €166 | €8,500 | +€8,334 | +5,020% |
| Recurring financial charges | 65 | €166 | €100 | -€66 | -39.8% |
| Non-recurring financial charges | 66B | - | €8,400 | +€8,400 | |
| Profit (loss) for the period before taxes | 9903 | -€9,008 | €34,853 | +€43,861 | |
| Profit (loss) for the period | 9904 | -€9,008 | €34,853 | +€43,861 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,008 | €34,853 | +€43,861 |
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.