DC Buildings: 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 Buildings
Largest movements
- Tangible fixed assets -€21,600
down €21,600 (-3.3%), from €656,739 to €635,139
- Cash -€18,668
down €18,668 (-43.1%), from €43,264 to €24,596
mainly Contributions, distributions and other (-€75,000) and Debts after one year (-€34,687)
- Reserves -€51,594
down €51,594 (-59.9%), from €86,075 to €34,481
- Other debts +€36,426
up €36,426 (+23.1%), from €157,950 to €194,376
- Debts after one year -€34,687
down €34,687 (-8.4%), from €414,442 to €379,755
- Tax, wage and social debts +€11,559
up €11,559 (+201.7%), from €5,732 to €17,290
- Gross operating margin +€2,333
up €2,333 (+4.0%), from €59,049 to €61,382
- Taxes +€652
up €652 (+9.1%), from €7,150 to €7,802
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 | €708,892 | €667,474 | -€41,418 | -5.8% |
| Fixed assets | 21/28 | €656,739 | €635,139 | -€21,600 | -3.3% |
| Tangible fixed assets | 22/27 | €656,739 | €635,139 | -€21,600 | -3.3% |
| Land and buildings | 22 | €656,739 | €635,139 | -€21,600 | -3.3% |
| Current assets | 29/58 | €52,154 | €32,335 | -€19,818 | -38.0% |
| Amounts receivable within one year | 40/41 | €6,050 | €6,050 | = | 0.0% |
| Trade receivables | 40 | €6,050 | €6,050 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,264 | €24,596 | -€18,668 | -43.1% |
| Deferred charges and accrued income | 490/1 | €2,840 | €1,689 | -€1,151 | -40.5% |
| Total equity and liabilities | 10/49 | €708,892 | €667,474 | -€41,418 | -5.8% |
| Equity | 10/15 | €92,275 | €40,681 | -€51,594 | -55.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,075 | €34,481 | -€51,594 | -59.9% |
| Distributable reserves | 133 | €86,075 | €34,481 | -€51,594 | -59.9% |
| Amounts payable | 17/49 | €616,617 | €626,793 | +€10,176 | +1.7% |
| Amounts payable after more than one year | 17 | €414,442 | €379,755 | -€34,687 | -8.4% |
| Financial debts | 170/4 | €414,442 | €379,755 | -€34,687 | -8.4% |
| Amounts payable within one year | 42/48 | €200,624 | €247,038 | +€46,413 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €34,181 | €34,687 | +€506 | +1.5% |
| Trade debts | 44 | €2,761 | €684 | -€2,077 | -75.2% |
| Suppliers | 440/4 | €2,761 | €684 | -€2,077 | -75.2% |
| Taxes, remuneration and social security | 45 | €5,732 | €17,290 | +€11,559 | +201.7% |
| Taxes | 450/3 | €5,732 | €17,290 | +€11,559 | +201.7% |
| Other amounts payable | 47/48 | €157,950 | €194,376 | +€36,426 | +23.1% |
| Accrued charges and deferred income | 492/3 | €1,551 | - | -€1,551 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,600 | €21,600 | = | 0.0% |
| Other operating charges | 640/8 | €2,074 | €2,137 | +€62 | +3.0% |
| Gross operating margin | 9900 | €59,049 | €61,382 | +€2,333 | +4.0% |
| Operating profit (loss) | 9901 | €35,375 | €37,646 | +€2,270 | +6.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,936 | €6,438 | -€498 | -7.2% |
| Recurring financial charges | 65 | €6,936 | €6,438 | -€498 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €28,439 | €31,208 | +€2,769 | +9.7% |
| Income taxes | 67/77 | €7,150 | €7,802 | +€652 | +9.1% |
| Profit (loss) for the period | 9904 | €21,290 | €23,406 | +€2,117 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,290 | €23,406 | +€2,117 | +9.9% |
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 12 October 2026 via checked.be.