DC.com: 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.com
Largest movements
- Tangible fixed assets +€91,915
up €91,915 (+17.7%), from €518,224 to €610,140
of which Land and buildings: +€101,288
- Cash +€84,739
up €84,739 (+101.2%), from €83,693 to €168,433
mainly Net result for the year (+€191,723) and Other debts (+€166,493)
- Receivables within one year +€9,504
up €9,504 (+20.6%), from €46,092 to €55,596
of which Trade receivables: +€10,943
- Other debts +€166,493
up €166,493 (+19382.2%), from €859 to €167,352
- Debts after one year +€42,420
up €42,420 (+13.6%), from €312,497 to €354,917
- Trade debts -€22,759
down €22,759 (-70.5%), from €32,287 to €9,528
- Gross operating margin +€38,384
up €38,384 (+14.7%), from €261,667 to €300,051
- Depreciation -€23,453
down €23,453 (-43.0%), from €54,573 to €31,120
- Taxes +€14,088
up €14,088 (+29.6%), from €47,578 to €61,666
- Financial charges +€5,466
up €5,466 (+89.8%), from €6,090 to €11,556
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 | €655,061 | €835,715 | +€180,654 | +27.6% |
| Fixed assets | 21/28 | €518,224 | €610,140 | +€91,915 | +17.7% |
| Tangible fixed assets | 22/27 | €518,224 | €610,140 | +€91,915 | +17.7% |
| Land and buildings | 22 | €497,262 | €598,549 | +€101,288 | +20.4% |
| Plant, machinery and equipment | 23 | €4,191 | €3,959 | -€232 | -5.5% |
| Furniture and vehicles | 24 | €16,772 | €6,881 | -€9,890 | -59.0% |
| Other tangible fixed assets | 26 | - | €750 | +€750 | |
| Current assets | 29/58 | €136,837 | €225,575 | +€88,738 | +64.8% |
| Stocks and contracts in progress | 3 | €5,829 | €0 | -€5,829 | -100.0% |
| Stocks | 30/36 | €5,829 | €0 | -€5,829 | -100.0% |
| Amounts receivable within one year | 40/41 | €46,092 | €55,596 | +€9,504 | +20.6% |
| Trade receivables | 40 | €44,653 | €55,596 | +€10,943 | +24.5% |
| Other amounts receivable | 41 | €1,439 | €0 | -€1,439 | -100.0% |
| Cash at bank and in hand | 54/58 | €83,693 | €168,433 | +€84,739 | +101.2% |
| Deferred charges and accrued income | 490/1 | €1,223 | €1,546 | +€323 | +26.4% |
| Total equity and liabilities | 10/49 | €655,061 | €835,715 | +€180,654 | +27.6% |
| Equity | 10/15 | €263,360 | €255,612 | -€7,748 | -2.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €261,360 | €253,612 | -€7,748 | -3.0% |
| Distributable reserves | 133 | €261,360 | €253,612 | -€7,748 | -3.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €391,701 | €580,103 | +€188,401 | +48.1% |
| Amounts payable after more than one year | 17 | €312,497 | €354,917 | +€42,420 | +13.6% |
| Financial debts | 170/4 | €312,497 | €354,917 | +€42,420 | +13.6% |
| Amounts payable within one year | 42/48 | €79,010 | €224,799 | +€145,789 | +184.5% |
| Current portion of amounts payable after more than one year | 42 | €26,865 | €25,799 | -€1,066 | -4.0% |
| Trade debts | 44 | €32,287 | €9,528 | -€22,759 | -70.5% |
| Suppliers | 440/4 | €32,287 | €9,528 | -€22,759 | -70.5% |
| Taxes, remuneration and social security | 45 | €18,999 | €22,120 | +€3,121 | +16.4% |
| Taxes | 450/3 | €18,999 | €22,120 | +€3,121 | +16.4% |
| Other amounts payable | 47/48 | €859 | €167,352 | +€166,493 | +19382.2% |
| Accrued charges and deferred income | 492/3 | €194 | €387 | +€193 | +99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,573 | €31,120 | -€23,453 | -43.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,850 | €3,987 | -€1,863 | -31.8% |
| Non-recurring operating charges | 66A | €789 | €0 | -€789 | -100.0% |
| Gross operating margin | 9900 | €261,667 | €300,051 | +€38,384 | +14.7% |
| Operating profit (loss) | 9901 | €200,455 | €264,944 | +€64,489 | +32.2% |
| Financial income | 75/76B | €33 | €1 | -€32 | -97.2% |
| Recurring financial income | 75 | €33 | €1 | -€32 | -97.2% |
| Financial charges | 65/66B | €6,090 | €11,556 | +€5,466 | +89.8% |
| Recurring financial charges | 65 | €6,090 | €11,556 | +€5,466 | +89.8% |
| Profit (loss) for the period before taxes | 9903 | €194,398 | €253,389 | +€58,991 | +30.3% |
| Income taxes | 67/77 | €47,578 | €61,666 | +€14,088 | +29.6% |
| Profit (loss) for the period | 9904 | €146,820 | €191,723 | +€44,903 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €146,820 | €191,723 | +€44,903 | +30.6% |
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 7 October 2026 via checked.be.