DC-AC Tech: 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.
DC-AC Tech
Largest movements
- Receivables within one year +€3,968
up €3,968 (+18.2%), from €21,831 to €25,799
of which Other amounts receivable: +€7,156
- Cash +€722
up €722 (+6.8%), from €10,557 to €11,279
mainly Debts after one year (+€6,319) and Current portion of long-term debt (+€3,009)
- Tangible fixed assets +€582
up €582 (+3.7%), from €15,687 to €16,269
of which Plant, machinery and equipment: +€7,065
- Debts after one year +€6,319
new in 2025: €6,319
- Tax, wage and social debts -€5,483
down €5,483 (-57.3%), from €9,570 to €4,086
of which Taxes: -€5,947
- Current portion of long-term debt +€3,009
new in 2025: €3,009
- Profit (loss) carried forward +€2,272
up €2,272 (+13.2%), from €17,191 to €19,463
- Trade debts -€1,383
down €1,383 (-6.9%), from €20,066 to €18,683
- Gross operating margin -€7,986
down €7,986 (-46.1%), from €17,340 to €9,354
- Depreciation -€3,820
down €3,820 (-59.7%), from €6,405 to €2,584
- Financial charges +€2,784
up €2,784 (+1131.1%), from €246 to €3,030
- Taxes -€1,485
down €1,485 (-81.2%), from €1,829 to €344
- Other operating charges -€1,040
down €1,040 (-47.6%), from €2,185 to €1,145
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 | €52,676 | €57,416 | +€4,740 | +9.0% |
| Fixed assets | 21/28 | €19,756 | €20,338 | +€582 | +2.9% |
| Tangible fixed assets | 22/27 | €15,687 | €16,269 | +€582 | +3.7% |
| Plant, machinery and equipment | 23 | €6,288 | €13,353 | +€7,065 | +112.4% |
| Furniture and vehicles | 24 | €9,399 | €2,916 | -€6,483 | -69.0% |
| Financial fixed assets | 28 | €4,069 | €4,069 | = | 0.0% |
| Current assets | 29/58 | €32,920 | €37,078 | +€4,158 | +12.6% |
| Amounts receivable within one year | 40/41 | €21,831 | €25,799 | +€3,968 | +18.2% |
| Trade receivables | 40 | €16,141 | €12,954 | -€3,187 | -19.7% |
| Other amounts receivable | 41 | €5,690 | €12,846 | +€7,156 | +125.8% |
| Cash at bank and in hand | 54/58 | €10,557 | €11,279 | +€722 | +6.8% |
| Deferred charges and accrued income | 490/1 | €532 | €0 | -€532 | -100.0% |
| Total equity and liabilities | 10/49 | €52,676 | €57,416 | +€4,740 | +9.0% |
| Equity | 10/15 | €22,191 | €24,463 | +€2,272 | +10.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,191 | €19,463 | +€2,272 | +13.2% |
| Amounts payable | 17/49 | €30,485 | €32,953 | +€2,468 | +8.1% |
| Amounts payable after more than one year | 17 | - | €6,319 | +€6,319 | |
| Financial debts | 170/4 | - | €6,319 | +€6,319 | |
| Amounts payable within one year | 42/48 | €30,485 | €26,633 | -€3,851 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,009 | +€3,009 | |
| Financial debts | 43 | €849 | €855 | +€6 | +0.8% |
| Other loans | 439 | €849 | €855 | +€6 | +0.8% |
| Trade debts | 44 | €20,066 | €18,683 | -€1,383 | -6.9% |
| Suppliers | 440/4 | €20,066 | €18,683 | -€1,383 | -6.9% |
| Taxes, remuneration and social security | 45 | €9,570 | €4,086 | -€5,483 | -57.3% |
| Taxes | 450/3 | €9,555 | €3,607 | -€5,947 | -62.2% |
| Remuneration and social security | 454/9 | €15 | €479 | +€464 | +3013.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,405 | €2,584 | -€3,820 | -59.7% |
| Other operating charges | 640/8 | €2,185 | €1,145 | -€1,040 | -47.6% |
| Gross operating margin | 9900 | €17,340 | €9,354 | -€7,986 | -46.1% |
| Operating profit (loss) | 9901 | €8,750 | €5,624 | -€3,126 | -35.7% |
| Financial income | 75/76B | €21 | €21 | +€0 | +2.2% |
| Recurring financial income | 75 | €21 | €21 | +€0 | +2.2% |
| Financial charges | 65/66B | €246 | €3,030 | +€2,784 | +1131.1% |
| Recurring financial charges | 65 | €246 | €3,030 | +€2,784 | +1131.1% |
| Profit (loss) for the period before taxes | 9903 | €8,525 | €2,616 | -€5,909 | -69.3% |
| Income taxes | 67/77 | €1,829 | €344 | -€1,485 | -81.2% |
| Profit (loss) for the period | 9904 | €6,696 | €2,272 | -€4,424 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,696 | €2,272 | -€4,424 | -66.1% |
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 5 October 2026 via checked.be.