D.R.C.: 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.R.C.
Largest movements
- Cash -€164,549
down €164,549 (-49.8%), from €330,626 to €166,077
mainly Contributions, distributions and other (-€212,300) and Current portion of long-term debt (-€20,046)
- Tangible fixed assets -€34,972
down €34,972 (-27.8%), from €125,628 to €90,656
of which Plant, machinery and equipment: -€22,456
- Receivables within one year -€24,283
down €24,283 (-77.9%), from €31,178 to €6,895
of which Other amounts receivable: -€15,156
- Receivables after one year +€12,000
new in 2025: €12,000
- Current investments +€6,105
up €6,105 (+43.5%), from €14,049 to €20,154
- Reserves -€195,786
down €195,786 (-42.1%), from €465,003 to €269,216
- Current portion of long-term debt -€20,046
no longer reported in 2025 (was €20,046)
- Other debts +€10,570
up €10,570 (+116798.6%), from €9 to €10,579
- Other operating charges +€9,786
up €9,786 (+685.5%), from €1,428 to €11,213
- Gross operating margin +€3,506
up €3,506 (+5.1%), from €69,106 to €72,612
- Depreciation +€2,213
up €2,213 (+6.2%), from €35,759 to €37,972
- Taxes -€1,053
down €1,053 (-13.6%), from €7,758 to €6,705
- Financial charges -€753
down €753 (-68.6%), from €1,097 to €344
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 | €501,482 | €295,782 | -€205,700 | -41.0% |
| Fixed assets | 21/28 | €125,628 | €90,656 | -€34,972 | -27.8% |
| Tangible fixed assets | 22/27 | €125,628 | €90,656 | -€34,972 | -27.8% |
| Plant, machinery and equipment | 23 | €74,490 | €52,035 | -€22,456 | -30.1% |
| Furniture and vehicles | 24 | €51,138 | €38,621 | -€12,516 | -24.5% |
| Current assets | 29/58 | €375,854 | €205,126 | -€170,728 | -45.4% |
| Amounts receivable after more than one year | 29 | - | €12,000 | +€12,000 | |
| Other amounts receivable | 291 | - | €12,000 | +€12,000 | |
| Amounts receivable within one year | 40/41 | €31,178 | €6,895 | -€24,283 | -77.9% |
| Trade receivables | 40 | €9,128 | - | -€9,128 | |
| Other amounts receivable | 41 | €22,050 | €6,895 | -€15,156 | -68.7% |
| Current investments | 50/53 | €14,049 | €20,154 | +€6,105 | +43.5% |
| Cash at bank and in hand | 54/58 | €330,626 | €166,077 | -€164,549 | -49.8% |
| Total equity and liabilities | 10/49 | €501,482 | €295,782 | -€205,700 | -41.0% |
| Equity | 10/15 | €475,003 | €279,216 | -€195,786 | -41.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €465,003 | €269,216 | -€195,786 | -42.1% |
| Distributable reserves | 133 | €465,003 | €269,216 | -€195,786 | -42.1% |
| Amounts payable | 17/49 | €26,479 | €16,566 | -€9,913 | -37.4% |
| Amounts payable within one year | 42/48 | €26,479 | €15,746 | -€10,733 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €20,046 | - | -€20,046 | |
| Trade debts | 44 | €3,465 | €1,607 | -€1,859 | -53.6% |
| Suppliers | 440/4 | €3,465 | €1,607 | -€1,859 | -53.6% |
| Taxes, remuneration and social security | 45 | €2,959 | €3,560 | +€601 | +20.3% |
| Taxes | 450/3 | €367 | €956 | +€589 | +160.7% |
| Remuneration and social security | 454/9 | €2,592 | €2,604 | +€12 | +0.5% |
| Other amounts payable | 47/48 | €9 | €10,579 | +€10,570 | +116798.6% |
| Accrued charges and deferred income | 492/3 | - | €820 | +€820 | |
| Non-recurring operating income | 76A | €13,000 | - | -€13,000 | |
| Remuneration, social security and pensions | 62 | - | €53 | +€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,759 | €37,972 | +€2,213 | +6.2% |
| Other operating charges | 640/8 | €1,428 | €11,213 | +€9,786 | +685.5% |
| Gross operating margin | 9900 | €69,106 | €72,612 | +€3,506 | +5.1% |
| Operating profit (loss) | 9901 | €31,919 | €23,374 | -€8,545 | -26.8% |
| Financial income | 75/76B | €43 | €188 | +€145 | +332.5% |
| Recurring financial income | 75 | €43 | €188 | +€145 | +332.5% |
| Financial charges | 65/66B | €1,097 | €344 | -€753 | -68.6% |
| Recurring financial charges | 65 | €1,097 | €344 | -€753 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €30,866 | €23,218 | -€7,648 | -24.8% |
| Income taxes | 67/77 | €7,758 | €6,705 | -€1,053 | -13.6% |
| Profit (loss) for the period | 9904 | €23,108 | €16,513 | -€6,595 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,108 | €16,513 | -€6,595 | -28.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.