DC-build: 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-build
Largest movements
- Receivables within one year -€7,168
down €7,168 (-52.4%), from €13,672 to €6,505
of which Trade receivables: -€5,937
- Cash +€3,742
up €3,742 (+55.5%), from €6,745 to €10,487
mainly Receivables within one year (+€7,168) and Depreciation (+€3,654)
- Tangible fixed assets -€3,221
down €3,221 (-73.7%), from €4,370 to €1,149
of which Furniture and vehicles: -€3,029
- Stocks and contracts +€1,588
new in 2025: €1,588
- Deferred charges and accrued income -€1,289
down €1,289 (-45.9%), from €2,806 to €1,517
- Current portion of long-term debt -€4,008
down €4,008 (-80.5%), from €4,980 to €972
- Trade debts -€3,959
down €3,959 (-91.9%), from €4,306 to €348
- Tax, wage and social debts +€1,044
up €1,044 (+29.5%), from €3,546 to €4,590
of which Taxes: +€947
- Other debts +€473
up €473 (+779.9%), from €61 to €533
- Gross operating margin -€4,210
down €4,210 (-6.8%), from €62,091 to €57,881
- Taxes -€979
down €979 (-50.8%), from €1,926 to €947
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 | €27,593 | €21,246 | -€6,347 | -23.0% |
| Fixed assets | 21/28 | €4,370 | €1,149 | -€3,221 | -73.7% |
| Tangible fixed assets | 22/27 | €4,370 | €1,149 | -€3,221 | -73.7% |
| Plant, machinery and equipment | 23 | €823 | €631 | -€192 | -23.3% |
| Furniture and vehicles | 24 | €3,547 | €518 | -€3,029 | -85.4% |
| Current assets | 29/58 | €23,223 | €20,097 | -€3,126 | -13.5% |
| Stocks and contracts in progress | 3 | - | €1,588 | +€1,588 | |
| Stocks | 30/36 | - | €1,588 | +€1,588 | |
| Amounts receivable within one year | 40/41 | €13,672 | €6,505 | -€7,168 | -52.4% |
| Trade receivables | 40 | €11,185 | €5,249 | -€5,937 | -53.1% |
| Other amounts receivable | 41 | €2,487 | €1,256 | -€1,231 | -49.5% |
| Cash at bank and in hand | 54/58 | €6,745 | €10,487 | +€3,742 | +55.5% |
| Deferred charges and accrued income | 490/1 | €2,806 | €1,517 | -€1,289 | -45.9% |
| Total equity and liabilities | 10/49 | €27,593 | €21,246 | -€6,347 | -23.0% |
| Equity | 10/15 | €14,700 | €14,803 | +€103 | +0.7% |
| Contributions | 10/11 | €5,050 | €5,050 | = | 0.0% |
| Reserves | 13 | €9,650 | €9,753 | +€103 | +1.1% |
| Distributable reserves | 133 | €9,650 | €9,753 | +€103 | +1.1% |
| Amounts payable | 17/49 | €12,893 | €6,443 | -€6,450 | -50.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €12,893 | €6,443 | -€6,450 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €4,980 | €972 | -€4,008 | -80.5% |
| Trade debts | 44 | €4,306 | €348 | -€3,959 | -91.9% |
| Suppliers | 440/4 | €4,306 | €348 | -€3,959 | -91.9% |
| Taxes, remuneration and social security | 45 | €3,546 | €4,590 | +€1,044 | +29.5% |
| Taxes | 450/3 | - | €947 | +€947 | |
| Remuneration and social security | 454/9 | €3,546 | €3,643 | +€97 | +2.7% |
| Other amounts payable | 47/48 | €61 | €533 | +€473 | +779.9% |
| Remuneration, social security and pensions | 62 | €50,981 | €51,520 | +€539 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,996 | €3,654 | -€343 | -8.6% |
| Other operating charges | 640/8 | €800 | €1,374 | +€574 | +71.7% |
| Gross operating margin | 9900 | €62,091 | €57,881 | -€4,210 | -6.8% |
| Operating profit (loss) | 9901 | €6,314 | €1,334 | -€4,980 | -78.9% |
| Financial income | 75/76B | €16 | €81 | +€65 | +408.7% |
| Recurring financial income | 75 | €16 | €81 | +€65 | +408.7% |
| Financial charges | 65/66B | €639 | €364 | -€275 | -43.1% |
| Recurring financial charges | 65 | €639 | €364 | -€275 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €5,691 | €1,050 | -€4,641 | -81.5% |
| Income taxes | 67/77 | €1,926 | €947 | -€979 | -50.8% |
| Profit (loss) for the period | 9904 | €3,765 | €103 | -€3,662 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,765 | €103 | -€3,662 | -97.3% |
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 6 October 2026 via checked.be.