DC ASSISTENTIE: 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 ASSISTENTIE
Largest movements
- Tangible fixed assets -€25,638
down €25,638 (-85.3%), from €30,074 to €4,436
of which Leasing and similar rights: -€23,528
- Cash +€22,286
up €22,286 (+100.6%), from €22,159 to €44,445
mainly Net result for the year (+€43,404) and Investment in fixed assets (net) (+€23,528)
- Receivables within one year +€15,961
up €15,961 (+26.1%), from €61,095 to €77,056
of which Other amounts receivable: +€10,769
- Deferred charges and accrued income +€1,786
up €1,786 (+204.8%), from €872 to €2,658
- Reserves +€43,404
up €43,404 (+2333.5%), from €1,860 to €45,264
of which Distributable reserves: +€45,264
- Tax, wage and social debts -€20,586
down €20,586 (-43.3%), from €47,555 to €26,969
- Debts after one year -€11,340
no longer reported in 2025 (was €11,340)
- Current portion of long-term debt -€7,286
no longer reported in 2025 (was €7,286)
- Trade debts +€6,288
up €6,288 (+227.9%), from €2,760 to €9,048
- Gross operating margin +€20,961
up €20,961 (+42.1%), from €49,750 to €70,711
- Taxes +€18,213
up €18,213 (+221.3%), from €8,229 to €26,442
- Depreciation -€8,877
down €8,877 (-80.8%), from €10,987 to €2,110
- Other operating charges -€5,462
down €5,462 (-95.0%), from €5,752 to €290
- Financial income -€1,207
down €1,207 (-38.9%), from €3,103 to €1,896
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 | €114,199 | €128,594 | +€14,394 | +12.6% |
| Fixed assets | 21/28 | €30,074 | €4,436 | -€25,638 | -85.3% |
| Tangible fixed assets | 22/27 | €30,074 | €4,436 | -€25,638 | -85.3% |
| Furniture and vehicles | 24 | €6,546 | €4,436 | -€2,110 | -32.2% |
| Leasing and similar rights | 25 | €23,528 | - | -€23,528 | |
| Current assets | 29/58 | €84,125 | €124,158 | +€40,033 | +47.6% |
| Amounts receivable within one year | 40/41 | €61,095 | €77,056 | +€15,961 | +26.1% |
| Trade receivables | 40 | €12,004 | €17,196 | +€5,192 | +43.3% |
| Other amounts receivable | 41 | €49,091 | €59,860 | +€10,769 | +21.9% |
| Cash at bank and in hand | 54/58 | €22,159 | €44,445 | +€22,286 | +100.6% |
| Deferred charges and accrued income | 490/1 | €872 | €2,658 | +€1,786 | +204.8% |
| Total equity and liabilities | 10/49 | €114,199 | €128,594 | +€14,394 | +12.6% |
| Equity | 10/15 | €45,258 | €88,661 | +€43,404 | +95.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €45,264 | +€43,404 | +2333.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €45,264 | +€45,264 | |
| Profit (loss) carried forward | 14 | €37,198 | €37,198 | = | 0.0% |
| Amounts payable | 17/49 | €68,942 | €39,932 | -€29,009 | -42.1% |
| Amounts payable after more than one year | 17 | €11,340 | - | -€11,340 | |
| Financial debts | 170/4 | €11,340 | - | -€11,340 | |
| Amounts payable within one year | 42/48 | €57,601 | €38,721 | -€18,881 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €7,286 | - | -€7,286 | |
| Financial debts | 43 | - | €2,704 | +€2,704 | |
| Credit institutions | 430/8 | - | €2,704 | +€2,704 | |
| Trade debts | 44 | €2,760 | €9,048 | +€6,288 | +227.9% |
| Suppliers | 440/4 | €2,760 | €9,048 | +€6,288 | +227.9% |
| Taxes, remuneration and social security | 45 | €47,555 | €26,969 | -€20,586 | -43.3% |
| Taxes | 450/3 | €47,555 | €26,969 | -€20,586 | -43.3% |
| Accrued charges and deferred income | 492/3 | - | €1,211 | +€1,211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,987 | €2,110 | -€8,877 | -80.8% |
| Other operating charges | 640/8 | €5,752 | €290 | -€5,462 | -95.0% |
| Gross operating margin | 9900 | €49,750 | €70,711 | +€20,961 | +42.1% |
| Operating profit (loss) | 9901 | €33,011 | €68,311 | +€35,301 | +106.9% |
| Financial income | 75/76B | €3,103 | €1,896 | -€1,207 | -38.9% |
| Recurring financial income | 75 | €3,103 | €1,896 | -€1,207 | -38.9% |
| Financial charges | 65/66B | €1,507 | €362 | -€1,145 | -76.0% |
| Recurring financial charges | 65 | €1,507 | €362 | -€1,145 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | €34,607 | €69,845 | +€35,239 | +101.8% |
| Income taxes | 67/77 | €8,229 | €26,442 | +€18,213 | +221.3% |
| Profit (loss) for the period | 9904 | €26,378 | €43,404 | +€17,026 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,378 | €43,404 | +€17,026 | +64.5% |
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 5 October 2026 via checked.be.