DC Build & Consult: what changed
DC Build & Consult
Largest movements
- Tangible fixed assets -€48,918
down €48,918 (-6.6%), from €736,529 to €687,612
of which Land and buildings: -€48,495
- Cash +€13,230
up €13,230 (+4.7%), from €280,956 to €294,187
mainly Net result for the year (+€137,338) and Depreciation (+€48,918)
- Other debts -€149,615
down €149,615 (-99.6%), from €150,164 to €549
- Reserves +€137,338
up €137,338 (+16.8%), from €818,909 to €956,247
of which Distributable reserves: +€137,338
- Tax, wage and social debts -€23,860
down €23,860 (-85.2%), from €27,990 to €4,131
No income-statement line moved by more than 1% of the activity.
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 | €1,018,797 | €983,157 | -€35,640 | -3.5% |
| Fixed assets | 21/28 | €736,529 | €687,612 | -€48,918 | -6.6% |
| Tangible fixed assets | 22/27 | €736,529 | €687,612 | -€48,918 | -6.6% |
| Land and buildings | 22 | €728,785 | €680,291 | -€48,495 | -6.7% |
| Plant, machinery and equipment | 23 | €7,744 | €7,321 | -€423 | -5.5% |
| Current assets | 29/58 | €282,267 | €295,545 | +€13,278 | +4.7% |
| Amounts receivable within one year | 40/41 | €1,311 | €1,359 | +€48 | +3.6% |
| Trade receivables | 40 | €857 | €857 | +€0 | 0.0% |
| Other amounts receivable | 41 | €454 | €501 | +€48 | +10.5% |
| Cash at bank and in hand | 54/58 | €280,956 | €294,187 | +€13,230 | +4.7% |
| Total equity and liabilities | 10/49 | €1,018,797 | €983,157 | -€35,640 | -3.5% |
| Equity | 10/15 | €837,459 | €974,797 | +€137,338 | +16.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €818,909 | €956,247 | +€137,338 | +16.8% |
| Tax-exempt reserves | 132 | €7,315 | €7,315 | = | 0.0% |
| Distributable reserves | 133 | €811,595 | €948,932 | +€137,338 | +16.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €181,338 | €8,360 | -€172,977 | -95.4% |
| Amounts payable within one year | 42/48 | €181,177 | €8,360 | -€172,817 | -95.4% |
| Trade debts | 44 | €3,023 | €3,680 | +€657 | +21.7% |
| Suppliers | 440/4 | €3,023 | €3,680 | +€657 | +21.7% |
| Taxes, remuneration and social security | 45 | €27,990 | €4,131 | -€23,860 | -85.2% |
| Taxes | 450/3 | €27,990 | €4,131 | -€23,860 | -85.2% |
| Other amounts payable | 47/48 | €150,164 | €549 | -€149,615 | -99.6% |
| Accrued charges and deferred income | 492/3 | €160 | €0 | -€160 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,918 | €48,918 | = | 0.0% |
| Other operating charges | 640/8 | €22,071 | €21,762 | -€310 | -1.4% |
| Gross operating margin | 9900 | €270,443 | €272,148 | +€1,705 | +0.6% |
| Operating profit (loss) | 9901 | €199,454 | €201,468 | +€2,014 | +1.0% |
| Financial charges | 65/66B | €30 | €0 | -€30 | -100% |
| Recurring financial charges | 65 | €30 | €0 | -€30 | -100% |
| Profit (loss) for the period before taxes | 9903 | €199,424 | €201,468 | +€2,044 | +1.0% |
| Income taxes | 67/77 | €64,805 | €64,131 | -€674 | -1.0% |
| Profit (loss) for the period | 9904 | €134,619 | €137,338 | +€2,719 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €134,619 | €137,338 | +€2,719 | +2.0% |
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 3 November 2026 via checked.be.