DC & C°: 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 & C°
Largest movements
- Cash -€16,793
down €16,793 (-55.1%), from €30,503 to €13,710
mainly Trade debts (-€7,589) and Stocks and contracts (-€7,285)
- Tangible fixed assets -€13,980
down €13,980 (-9.0%), from €154,600 to €140,620
of which Land and buildings: -€13,559
- Stocks and contracts +€7,285
up €7,285 (+42.3%), from €17,215 to €24,500
- Receivables within one year +€4,374
up €4,374 (+97.4%), from €4,490 to €8,864
of which Trade receivables: +€4,588
- Trade debts -€7,589
down €7,589 (-50.1%), from €15,141 to €7,552
- Reserves -€6,322
down €6,322 (-4.3%), from €148,362 to €142,041
- Tax, wage and social debts -€4,306
down €4,306 (-98.8%), from €4,360 to €54
of which Remuneration and social security: -€3,987
- Other debts +€4,030
up €4,030 (+27.0%), from €14,934 to €18,963
- Debts after one year -€3,771
no longer reported in 2025 (was €3,771)
- Gross operating margin -€21,869
down €21,869 (-37.2%), from €58,857 to €36,989
- Staff costs -€13,953
down €13,953 (-41.7%), from €33,455 to €19,502
- Financial charges +€2,273
up €2,273 (+663.0%), from €343 to €2,616
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 | €209,611 | €190,974 | -€18,637 | -8.9% |
| Fixed assets | 21/28 | €154,629 | €140,649 | -€13,980 | -9.0% |
| Tangible fixed assets | 22/27 | €154,600 | €140,620 | -€13,980 | -9.0% |
| Land and buildings | 22 | €144,286 | €130,726 | -€13,559 | -9.4% |
| Plant, machinery and equipment | 23 | €4,463 | €6,625 | +€2,163 | +48.5% |
| Furniture and vehicles | 24 | €5,852 | €3,268 | -€2,583 | -44.1% |
| Financial fixed assets | 28 | €29 | €29 | = | 0.0% |
| Current assets | 29/58 | €54,982 | €50,325 | -€4,657 | -8.5% |
| Stocks and contracts in progress | 3 | €17,215 | €24,500 | +€7,285 | +42.3% |
| Stocks | 30/36 | €17,215 | €24,500 | +€7,285 | +42.3% |
| Amounts receivable within one year | 40/41 | €4,490 | €8,864 | +€4,374 | +97.4% |
| Trade receivables | 40 | €4,238 | €8,826 | +€4,588 | +108.2% |
| Other amounts receivable | 41 | €251 | €38 | -€214 | -85.0% |
| Cash at bank and in hand | 54/58 | €30,503 | €13,710 | -€16,793 | -55.1% |
| Deferred charges and accrued income | 490/1 | €2,774 | €3,251 | +€477 | +17.2% |
| Total equity and liabilities | 10/49 | €209,611 | €190,974 | -€18,637 | -8.9% |
| Equity | 10/15 | €166,954 | €160,633 | -€6,322 | -3.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €148,362 | €142,041 | -€6,322 | -4.3% |
| Distributable reserves | 133 | €148,362 | €142,041 | -€6,322 | -4.3% |
| Amounts payable | 17/49 | €42,656 | €30,341 | -€12,315 | -28.9% |
| Amounts payable after more than one year | 17 | €3,771 | - | -€3,771 | |
| Financial debts | 170/4 | €3,771 | - | -€3,771 | |
| Amounts payable within one year | 42/48 | €38,885 | €30,341 | -€8,544 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €4,449 | €3,771 | -€678 | -15.2% |
| Trade debts | 44 | €15,141 | €7,552 | -€7,589 | -50.1% |
| Suppliers | 440/4 | €15,141 | €7,552 | -€7,589 | -50.1% |
| Taxes, remuneration and social security | 45 | €4,360 | €54 | -€4,306 | -98.8% |
| Taxes | 450/3 | €374 | €54 | -€320 | -85.6% |
| Remuneration and social security | 454/9 | €3,987 | - | -€3,987 | |
| Other amounts payable | 47/48 | €14,934 | €18,963 | +€4,030 | +27.0% |
| Remuneration, social security and pensions | 62 | €33,455 | €19,502 | -€13,953 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,102 | €18,636 | +€534 | +2.9% |
| Other operating charges | 640/8 | €2,553 | €2,406 | -€146 | -5.7% |
| Gross operating margin | 9900 | €58,857 | €36,989 | -€21,869 | -37.2% |
| Operating profit (loss) | 9901 | €4,748 | -€3,556 | -€8,304 | |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | €343 | €2,616 | +€2,273 | +663.0% |
| Recurring financial charges | 65 | €343 | €2,616 | +€2,273 | +663.0% |
| Profit (loss) for the period before taxes | 9903 | €4,405 | -€6,097 | -€10,502 | |
| Income taxes | 67/77 | €194 | €225 | +€31 | +15.8% |
| Profit (loss) for the period | 9904 | €4,211 | -€6,322 | -€10,532 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,211 | -€6,322 | -€10,532 |
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 30 September 2026 via checked.be.