DC Capital: 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 Capital
Largest movements
- Cash -€188,377
down €188,377 (-73.4%), from €256,655 to €68,279
mainly Contributions, distributions and other (-€400,379) and Investment in fixed assets (net) (-€42,480)
- Receivables within one year -€180,253
down €180,253 (-62.3%), from €289,497 to €109,243
- Financial fixed assets +€42,480
up €42,480 (+5.8%), from €735,682 to €778,162
- Reserves -€286,853
down €286,853 (-31.0%), from €924,105 to €637,253
of which Distributable reserves: -€286,853
- Tax, wage and social debts -€21,944
down €21,944 (-31.0%), from €70,864 to €48,919
- Gross operating margin -€170,442
down €170,442 (-58.9%), from €289,210 to €118,768
- Financial charges -€29,046
down €29,046 (-42.6%), from €68,144 to €39,098
- Taxes -€24,828
down €24,828 (-66.1%), from €37,567 to €12,739
- Financial income -€6,134
down €6,134 (-11.4%), from €53,848 to €47,714
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 | €2,063,969 | €1,756,547 | -€307,422 | -14.9% |
| Fixed assets | 21/28 | €735,682 | €778,162 | +€42,480 | +5.8% |
| Financial fixed assets | 28 | €735,682 | €778,162 | +€42,480 | +5.8% |
| Current assets | 29/58 | €1,328,287 | €978,385 | -€349,902 | -26.3% |
| Amounts receivable after more than one year | 29 | €782,134 | €800,863 | +€18,729 | +2.4% |
| Other amounts receivable | 291 | €782,134 | €800,863 | +€18,729 | +2.4% |
| Amounts receivable within one year | 40/41 | €289,497 | €109,243 | -€180,253 | -62.3% |
| Other amounts receivable | 41 | €289,497 | €109,243 | -€180,253 | -62.3% |
| Cash at bank and in hand | 54/58 | €256,655 | €68,279 | -€188,377 | -73.4% |
| Total equity and liabilities | 10/49 | €2,063,969 | €1,756,547 | -€307,422 | -14.9% |
| Equity | 10/15 | €994,105 | €707,253 | -€286,853 | -28.9% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €924,105 | €637,253 | -€286,853 | -31.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €917,105 | €630,253 | -€286,853 | -31.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,069,864 | €1,049,295 | -€20,569 | -1.9% |
| Amounts payable within one year | 42/48 | €1,069,864 | €1,049,295 | -€20,569 | -1.9% |
| Financial debts | 43 | €999,000 | €1,000,000 | +€1,000 | +0.1% |
| Credit institutions | 430/8 | €999,000 | €1,000,000 | +€1,000 | +0.1% |
| Trade debts | 44 | - | €375 | +€375 | |
| Suppliers | 440/4 | - | €375 | +€375 | |
| Taxes, remuneration and social security | 45 | €70,864 | €48,919 | -€21,944 | -31.0% |
| Taxes | 450/3 | €70,864 | €48,919 | -€21,944 | -31.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €290,710 | €120,722 | -€169,989 | -58.5% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | €289,210 | €118,768 | -€170,442 | -58.9% |
| Operating profit (loss) | 9901 | €288,125 | €117,650 | -€170,475 | -59.2% |
| Financial income | 75/76B | €53,848 | €47,714 | -€6,134 | -11.4% |
| Recurring financial income | 75 | €53,848 | €47,714 | -€6,134 | -11.4% |
| Financial charges | 65/66B | €68,144 | €39,098 | -€29,046 | -42.6% |
| Recurring financial charges | 65 | €68,144 | €39,098 | -€29,046 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €273,829 | €126,265 | -€147,563 | -53.9% |
| Income taxes | 67/77 | €37,567 | €12,739 | -€24,828 | -66.1% |
| Profit (loss) for the period | 9904 | €236,262 | €113,527 | -€122,735 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €236,262 | €113,527 | -€122,735 | -51.9% |
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 16 October 2026 via checked.be.