DC Clips: 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 Clips
Largest movements
- Tangible fixed assets -€6,119
down €6,119 (-28.0%), from €21,875 to €15,755
of which Other tangible fixed assets: -€6,119
- Profit (loss) carried forward +€4,763
up €4,763 (+17.8%), from -€26,763 to -€22,000
- Short-term financial debts -€4,619
down €4,619 (-61.8%), from €7,474 to €2,855
- Current portion of long-term debt -€4,208
down €4,208 (-62.0%), from €6,782 to €2,575
- Debts after one year -€2,575
down €2,575 (-26.0%), from €9,891 to €7,317
- Trade debts -€1,498
down €1,498 (-89.3%), from €1,678 to €179
- Financial charges -€2,517
down €2,517 (-71.4%), from €3,526 to €1,009
- Other operating charges +€1,711
up €1,711 (+203.7%), from €840 to €2,552
- Taxes +€1,679
up €1,679 (+637.3%), from €264 to €1,943
- Depreciation -€1,516
down €1,516 (-25.3%), from €5,999 to €4,482
- Gross operating margin +€792
up €792 (+5.7%), from €13,957 to €14,749
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,241 | €15,829 | -€6,412 | -28.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €21,875 | €15,755 | -€6,119 | -28.0% |
| Tangible fixed assets | 22/27 | €21,875 | €15,755 | -€6,119 | -28.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €21,875 | €15,755 | -€6,119 | -28.0% |
| Current assets | 29/58 | €367 | €74 | -€293 | -79.8% |
| Amounts receivable within one year | 40/41 | €71 | €0 | -€71 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €71 | €0 | -€71 | -100.0% |
| Deferred charges and accrued income | 490/1 | €295 | €74 | -€221 | -74.9% |
| Total equity and liabilities | 10/49 | €22,241 | €15,829 | -€6,412 | -28.8% |
| Equity | 10/15 | -€12,798 | -€8,035 | +€4,763 | +37.2% |
| Contributions | 10/11 | €7,440 | €7,440 | = | 0.0% |
| Reserves | 13 | €6,525 | €6,525 | = | 0.0% |
| Distributable reserves | 133 | €6,525 | €6,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,763 | -€22,000 | +€4,763 | +17.8% |
| Amounts payable | 17/49 | €35,039 | €23,865 | -€11,175 | -31.9% |
| Amounts payable after more than one year | 17 | €9,891 | €7,317 | -€2,575 | -26.0% |
| Financial debts | 170/4 | €9,891 | €7,317 | -€2,575 | -26.0% |
| Amounts payable within one year | 42/48 | €24,756 | €16,369 | -€8,386 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €6,782 | €2,575 | -€4,208 | -62.0% |
| Financial debts | 43 | €7,474 | €2,855 | -€4,619 | -61.8% |
| Credit institutions | 430/8 | €7,474 | €2,855 | -€4,619 | -61.8% |
| Trade debts | 44 | €1,678 | €179 | -€1,498 | -89.3% |
| Suppliers | 440/4 | €1,678 | €179 | -€1,498 | -89.3% |
| Taxes, remuneration and social security | 45 | €2,107 | €3,126 | +€1,019 | +48.4% |
| Taxes | 450/3 | €2,107 | €3,126 | +€1,019 | +48.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,715 | €7,635 | +€920 | +13.7% |
| Accrued charges and deferred income | 492/3 | €392 | €178 | -€214 | -54.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,999 | €4,482 | -€1,516 | -25.3% |
| Other operating charges | 640/8 | €840 | €2,552 | +€1,711 | +203.7% |
| Gross operating margin | 9900 | €13,957 | €14,749 | +€792 | +5.7% |
| Operating profit (loss) | 9901 | €7,118 | €7,715 | +€597 | +8.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.0% |
| Financial charges | 65/66B | €3,526 | €1,009 | -€2,517 | -71.4% |
| Recurring financial charges | 65 | €3,526 | €1,009 | -€2,517 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | €3,594 | €6,706 | +€3,111 | +86.6% |
| Income taxes | 67/77 | €264 | €1,943 | +€1,679 | +637.3% |
| Profit (loss) for the period | 9904 | €3,331 | €4,763 | +€1,432 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,331 | €4,763 | +€1,432 | +43.0% |
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 2 October 2026 via checked.be.