DC Beheer: 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 Beheer
Largest movements
- Current investments +€250,000
up €250,000 (+61.0%), from €410,000 to €660,000
- Cash -€52,006
down €52,006 (-64.3%), from €80,897 to €28,891
mainly Current investments (-€250,000) and Contributions, distributions and other (-€185,000)
- Profit (loss) carried forward +€195,171
up €195,171 (+21.1%), from €924,723 to €1.1m
- Reserves -€185,000
down €185,000 (-99.0%), from €186,860 to €1,860
of which Distributable reserves: -€185,000
- Other debts +€174,576
up €174,576 (+14,866%), from €1,174 to €175,750
- Financial income +€19,202
up €19,202 (+10.2%), from €188,539 to €207,741
- Taxes +€2,721
up €2,721 (+139%), from €1,958 to €4,679
- Other operating charges -€807
down €807 (-35.8%), from €2,251 to €1,444
- Gross operating margin -€416
down €416 (-7.3%), from -€5,729 to -€6,146
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 | €1,133,016 | €1,325,318 | +€192,302 | +17.0% |
| Fixed assets | 21/28 | €635,028 | €635,028 | = | 0.0% |
| Financial fixed assets | 28 | €635,028 | €635,028 | = | 0.0% |
| Current assets | 29/58 | €497,989 | €690,291 | +€192,302 | +38.6% |
| Amounts receivable within one year | 40/41 | €7,091 | €1,400 | -€5,691 | -80.3% |
| Trade receivables | 40 | €2,091 | €11 | -€2,080 | -99.5% |
| Other amounts receivable | 41 | €5,001 | €1,389 | -€3,611 | -72.2% |
| Current investments | 50/53 | €410,000 | €660,000 | +€250,000 | +61.0% |
| Cash at bank and in hand | 54/58 | €80,897 | €28,891 | -€52,006 | -64.3% |
| Total equity and liabilities | 10/49 | €1,133,016 | €1,325,318 | +€192,302 | +17.0% |
| Equity | 10/15 | €1,130,183 | €1,140,355 | +€10,171 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €186,860 | €1,860 | -€185,000 | -99.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €185,000 | €0 | -€185,000 | -100% |
| Profit (loss) carried forward | 14 | €924,723 | €1,119,895 | +€195,171 | +21.1% |
| Amounts payable | 17/49 | €2,833 | €184,964 | +€182,131 | +6,429% |
| Amounts payable within one year | 42/48 | €2,833 | €184,964 | +€182,131 | +6,429% |
| Trade debts | 44 | €1,659 | €0 | -€1,659 | -100% |
| Suppliers | 440/4 | €1,659 | €0 | -€1,659 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €9,214 | +€9,214 | |
| Taxes | 450/3 | €0 | €9,214 | +€9,214 | |
| Other amounts payable | 47/48 | €1,174 | €175,750 | +€174,576 | +14,866% |
| Other operating charges | 640/8 | €2,251 | €1,444 | -€807 | -35.8% |
| Gross operating margin | 9900 | -€5,729 | -€6,146 | -€416 | -7.3% |
| Operating profit (loss) | 9901 | -€7,980 | -€7,590 | +€390 | +4.9% |
| Financial income | 75/76B | €188,539 | €207,741 | +€19,202 | +10.2% |
| Recurring financial income | 75 | €188,539 | €207,741 | +€19,202 | +10.2% |
| Financial charges | 65/66B | €270 | €300 | +€29 | +10.8% |
| Recurring financial charges | 65 | €270 | €300 | +€29 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €180,288 | €199,851 | +€19,562 | +10.9% |
| Income taxes | 67/77 | €1,958 | €4,679 | +€2,721 | +139% |
| Profit (loss) for the period | 9904 | €178,330 | €195,171 | +€16,841 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €178,330 | €195,171 | +€16,841 | +9.4% |
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 26 October 2026 via checked.be.