DC Accountancy: 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.
DC Accountancy
Largest movements
- Cash +€6,937
up €6,937 (+13.9%), from €49,799 to €56,736
mainly Net result for the year (+€59,772) and Other debts (+€13,057)
- Tangible fixed assets +€4,023
up €4,023 (+833%), from €483 to €4,505
- Other debts +€13,057
up €13,057 (+25.8%), from €50,586 to €63,643
- Reserves -€3,228
down €3,228 (-76.6%), from €4,214 to €986
- Tax, wage and social debts +€2,619
up €2,619 (+24.2%), from €10,841 to €13,460
- Gross operating margin +€9,400
up €9,400 (+12.7%), from €73,892 to €83,292
- Taxes +€6,633
up €6,633 (+45.7%), from €14,522 to €21,154
- Depreciation -€6,118
down €6,118 (-87.2%), from €7,018 to €900
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 | €68,555 | €80,876 | +€12,321 | +18.0% |
| Fixed assets | 21/28 | €846 | €4,868 | +€4,023 | +476% |
| Tangible fixed assets | 22/27 | €483 | €4,505 | +€4,023 | +833% |
| Furniture and vehicles | 24 | €483 | €4,505 | +€4,023 | +833% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €67,709 | €76,008 | +€8,298 | +12.3% |
| Amounts receivable within one year | 40/41 | €13,067 | €13,742 | +€675 | +5.2% |
| Trade receivables | 40 | €11,546 | €13,742 | +€2,196 | +19.0% |
| Other amounts receivable | 41 | €1,521 | - | -€1,521 | |
| Cash at bank and in hand | 54/58 | €49,799 | €56,736 | +€6,937 | +13.9% |
| Deferred charges and accrued income | 490/1 | €4,843 | €5,530 | +€686 | +14.2% |
| Total equity and liabilities | 10/49 | €68,555 | €80,876 | +€12,321 | +18.0% |
| Equity | 10/15 | €6,714 | €3,486 | -€3,228 | -48.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €4,214 | €986 | -€3,228 | -76.6% |
| Distributable reserves | 133 | €4,214 | €986 | -€3,228 | -76.6% |
| Amounts payable | 17/49 | €61,841 | €77,390 | +€15,549 | +25.1% |
| Amounts payable within one year | 42/48 | €61,841 | €77,390 | +€15,549 | +25.1% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €414 | €286 | -€128 | -30.9% |
| Suppliers | 440/4 | €414 | €286 | -€128 | -30.9% |
| Taxes, remuneration and social security | 45 | €10,841 | €13,460 | +€2,619 | +24.2% |
| Taxes | 450/3 | €10,841 | €13,460 | +€2,619 | +24.2% |
| Other amounts payable | 47/48 | €50,586 | €63,643 | +€13,057 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,018 | €900 | -€6,118 | -87.2% |
| Other operating charges | 640/8 | €1,149 | €1,182 | +€33 | +2.9% |
| Gross operating margin | 9900 | €73,892 | €83,292 | +€9,400 | +12.7% |
| Operating profit (loss) | 9901 | €65,725 | €81,210 | +€15,485 | +23.6% |
| Financial charges | 65/66B | €347 | €284 | -€63 | -18.2% |
| Recurring financial charges | 65 | €347 | €284 | -€63 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €65,378 | €80,926 | +€15,548 | +23.8% |
| Income taxes | 67/77 | €14,522 | €21,154 | +€6,633 | +45.7% |
| Profit (loss) for the period | 9904 | €50,856 | €59,772 | +€8,916 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,856 | €59,772 | +€8,916 | +17.5% |
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 31 October 2026 via checked.be.