D.R.C. DONTIC: 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.R.C. DONTIC
Largest movements
- Receivables within one year -€24,532
down €24,532 (-63.4%), from €38,679 to €14,147
of which Other amounts receivable: -€28,622
- Cash +€11,131
up €11,131 (+115%), from €9,718 to €20,849
mainly Net result for the year (+€60,318) and Receivables within one year (+€24,532)
- Intangible fixed assets -€6,000
down €6,000 (-14.3%), from €42,000 to €36,000
- Deferred charges and accrued income -€4,157
down €4,157 (-18.2%), from €22,820 to €18,664
- Current investments +€3,303
new in 2025: €3,303
- Debts after one year -€14,737
down €14,737 (-49.0%), from €30,099 to €15,362
- Tax, wage and social debts -€5,110
down €5,110 (-46.0%), from €11,110 to €6,000
of which Taxes: -€5,110
- Accrued charges and deferred income -€3,157
down €3,157 (-100%), from €3,157 to €0
- Gross operating margin +€21,984
up €21,984 (+33.4%), from €65,735 to €87,719
- Taxes +€4,797
up €4,797 (+43.2%), from €11,110 to €15,906
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 | €123,147 | €101,634 | -€21,514 | -17.5% |
| Fixed assets | 21/28 | €51,930 | €44,671 | -€7,259 | -14.0% |
| Intangible fixed assets | 21 | €42,000 | €36,000 | -€6,000 | -14.3% |
| Tangible fixed assets | 22/27 | €9,930 | €8,671 | -€1,259 | -12.7% |
| Plant, machinery and equipment | 23 | €5,415 | €4,250 | -€1,165 | -21.5% |
| Furniture and vehicles | 24 | €4,515 | €4,422 | -€94 | -2.1% |
| Current assets | 29/58 | €71,217 | €56,962 | -€14,255 | -20.0% |
| Amounts receivable within one year | 40/41 | €38,679 | €14,147 | -€24,532 | -63.4% |
| Trade receivables | 40 | - | €4,090 | +€4,090 | |
| Other amounts receivable | 41 | €38,679 | €10,057 | -€28,622 | -74.0% |
| Current investments | 50/53 | - | €3,303 | +€3,303 | |
| Cash at bank and in hand | 54/58 | €9,718 | €20,849 | +€11,131 | +115% |
| Deferred charges and accrued income | 490/1 | €22,820 | €18,664 | -€4,157 | -18.2% |
| Total equity and liabilities | 10/49 | €123,147 | €101,634 | -€21,514 | -17.5% |
| Equity | 10/15 | €62,375 | €62,818 | +€444 | +0.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,875 | €60,318 | +€444 | +0.7% |
| Amounts payable | 17/49 | €60,772 | €38,815 | -€21,957 | -36.1% |
| Amounts payable after more than one year | 17 | €30,099 | €15,362 | -€14,737 | -49.0% |
| Financial debts | 170/4 | €30,099 | €15,362 | -€14,737 | -49.0% |
| Amounts payable within one year | 42/48 | €27,516 | €23,454 | -€4,063 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €14,138 | €14,737 | +€599 | +4.2% |
| Trade debts | 44 | €2,268 | €2,716 | +€448 | +19.7% |
| Suppliers | 440/4 | €2,268 | €2,716 | +€448 | +19.7% |
| Taxes, remuneration and social security | 45 | €11,110 | €6,000 | -€5,110 | -46.0% |
| Taxes | 450/3 | €11,110 | €6,000 | -€5,110 | -46.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,157 | €0 | -€3,157 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,662 | €8,738 | +€76 | +0.9% |
| Other operating charges | 640/8 | €493 | €501 | +€8 | +1.6% |
| Gross operating margin | 9900 | €65,735 | €87,719 | +€21,984 | +33.4% |
| Operating profit (loss) | 9901 | €56,580 | €78,481 | +€21,901 | +38.7% |
| Financial income | 75/76B | €192 | €0 | -€192 | -100% |
| Recurring financial income | 75 | €192 | €0 | -€192 | -100% |
| Financial charges | 65/66B | €2,738 | €2,256 | -€482 | -17.6% |
| Recurring financial charges | 65 | €2,738 | €2,256 | -€482 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €54,034 | €76,225 | +€22,191 | +41.1% |
| Income taxes | 67/77 | €11,110 | €15,906 | +€4,797 | +43.2% |
| Profit (loss) for the period | 9904 | €42,924 | €60,318 | +€17,394 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,924 | €60,318 | +€17,394 | +40.5% |
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 19 October 2026 via checked.be.