DC Assur & Invest: what changed
DC Assur & Invest
Largest movements
- Receivables within one year +€1,529
up €1,529 (+52.8%), from €2,896 to €4,425
of which Trade receivables: +€1,536
- Tangible fixed assets +€1,503
up €1,503 (+404%), from €372 to €1,875
- Formation expenses -€949
down €949 (-63.3%), from €1,500 to €551
- Cash +€929
up €929 (+139%), from €669 to €1,598
mainly Tax, wage and social debts (+€1,773) and Depreciation (+€1,488)
- Deferred charges and accrued income -€328
no longer reported in 2025 (was €328)
- Tax, wage and social debts +€1,773
up €1,773 (+93.5%), from €1,896 to €3,669
- Reserves +€1,175
up €1,175 (+71.6%), from €1,640 to €2,815
- Trade debts -€264
down €264 (-21.5%), from €1,229 to €965
- Financial charges +€1,463
up €1,463 (+1,355%), from €108 to €1,571
- Gross operating margin +€767
up €767 (+13.0%), from €5,891 to €6,658
- Taxes -€123
down €123 (-6.5%), from €1,896 to €1,773
- Other operating charges -€121
down €121 (-15.7%), from €772 to €651
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,765 | €8,449 | +€2,684 | +46.6% |
| Formation expenses | 20 | €1,500 | €551 | -€949 | -63.3% |
| Fixed assets | 21/28 | €372 | €1,875 | +€1,503 | +404% |
| Tangible fixed assets | 22/27 | €372 | €1,875 | +€1,503 | +404% |
| Furniture and vehicles | 24 | €372 | €1,875 | +€1,503 | +404% |
| Current assets | 29/58 | €3,893 | €6,023 | +€2,130 | +54.7% |
| Amounts receivable within one year | 40/41 | €2,896 | €4,425 | +€1,529 | +52.8% |
| Trade receivables | 40 | €1,896 | €3,432 | +€1,536 | +81.0% |
| Other amounts receivable | 41 | €1,000 | €993 | -€7 | -0.7% |
| Cash at bank and in hand | 54/58 | €669 | €1,598 | +€929 | +139% |
| Deferred charges and accrued income | 490/1 | €328 | - | -€328 | |
| Total equity and liabilities | 10/49 | €5,765 | €8,449 | +€2,684 | +46.6% |
| Equity | 10/15 | €2,640 | €3,815 | +€1,175 | +44.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,640 | €2,815 | +€1,175 | +71.6% |
| Distributable reserves | 133 | €1,640 | €2,815 | +€1,175 | +71.6% |
| Amounts payable | 17/49 | €3,125 | €4,634 | +€1,509 | +48.3% |
| Amounts payable within one year | 42/48 | €3,125 | €4,634 | +€1,509 | +48.3% |
| Trade debts | 44 | €1,229 | €965 | -€264 | -21.5% |
| Suppliers | 440/4 | €1,229 | €965 | -€264 | -21.5% |
| Taxes, remuneration and social security | 45 | €1,896 | €3,669 | +€1,773 | +93.5% |
| Taxes | 450/3 | €1,896 | €3,669 | +€1,773 | +93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,475 | €1,488 | +€13 | +0.9% |
| Other operating charges | 640/8 | €772 | €651 | -€121 | -15.7% |
| Gross operating margin | 9900 | €5,891 | €6,658 | +€767 | +13.0% |
| Operating profit (loss) | 9901 | €3,644 | €4,519 | +€875 | +24.0% |
| Financial charges | 65/66B | €108 | €1,571 | +€1,463 | +1,355% |
| Recurring financial charges | 65 | €108 | €1,571 | +€1,463 | +1,355% |
| Profit (loss) for the period before taxes | 9903 | €3,536 | €2,948 | -€588 | -16.6% |
| Income taxes | 67/77 | €1,896 | €1,773 | -€123 | -6.5% |
| Profit (loss) for the period | 9904 | €1,640 | €1,175 | -€465 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,640 | €1,175 | -€465 | -28.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.