DC-COMPANY: 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-COMPANY
Largest movements
- Cash +€110,889
up €110,889 (+44.2%), from €250,966 to €361,855
mainly Net result for the year (+€42,312) and Tax, wage and social debts (+€26,517)
- Tangible fixed assets -€25,981
down €25,981 (-7.9%), from €329,015 to €303,034
- Reserves +€42,312
up €42,312 (+24.3%), from €174,443 to €216,755
of which Distributable reserves: +€42,312
- Tax, wage and social debts +€26,517
up €26,517 (+317%), from €8,376 to €34,893
of which Taxes: +€26,517
- Depreciation -€12,515
down €12,515 (-38.9%), from €32,158 to €19,643
- Gross operating margin -€9,875
down €9,875 (-11.2%), from €88,563 to €78,688
- Financial income -€1,299
down €1,299 (-15.1%), from €8,575 to €7,276
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 | €722,493 | €791,453 | +€68,960 | +9.5% |
| Fixed assets | 21/28 | €362,935 | €329,104 | -€33,831 | -9.3% |
| Intangible fixed assets | 21 | €3,920 | €2,070 | -€1,850 | -47.2% |
| Tangible fixed assets | 22/27 | €329,015 | €303,034 | -€25,981 | -7.9% |
| Land and buildings | 22 | €279,555 | €272,719 | -€6,836 | -2.4% |
| Plant, machinery and equipment | 23 | €30,509 | €18,644 | -€11,865 | -38.9% |
| Furniture and vehicles | 24 | €17,448 | €11,672 | -€5,776 | -33.1% |
| Other tangible fixed assets | 26 | €1,503 | €0 | -€1,503 | -100% |
| Financial fixed assets | 28 | €30,000 | €24,000 | -€6,000 | -20.0% |
| Current assets | 29/58 | €359,558 | €462,349 | +€102,791 | +28.6% |
| Stocks and contracts in progress | 3 | €62,001 | €59,367 | -€2,633 | -4.2% |
| Stocks | 30/36 | €62,001 | €59,367 | -€2,633 | -4.2% |
| Amounts receivable within one year | 40/41 | €40,398 | €37,493 | -€2,905 | -7.2% |
| Trade receivables | 40 | €22,695 | €37,048 | +€14,352 | +63.2% |
| Other amounts receivable | 41 | €17,703 | €445 | -€17,258 | -97.5% |
| Cash at bank and in hand | 54/58 | €250,966 | €361,855 | +€110,889 | +44.2% |
| Deferred charges and accrued income | 490/1 | €6,193 | €3,633 | -€2,560 | -41.3% |
| Total equity and liabilities | 10/49 | €722,493 | €791,453 | +€68,960 | +9.5% |
| Equity | 10/15 | €707,701 | €750,013 | +€42,312 | +6.0% |
| Contributions | 10/11 | €533,258 | €533,258 | = | 0.0% |
| Reserves | 13 | €174,443 | €216,755 | +€42,312 | +24.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €174,443 | €216,755 | +€42,312 | +24.3% |
| Amounts payable | 17/49 | €14,791 | €41,440 | +€26,649 | +180% |
| Amounts payable within one year | 42/48 | €14,641 | €41,140 | +€26,499 | +181% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,333 | €5,214 | -€119 | -2.2% |
| Suppliers | 440/4 | €5,333 | €5,214 | -€119 | -2.2% |
| Taxes, remuneration and social security | 45 | €8,376 | €34,893 | +€26,517 | +317% |
| Taxes | 450/3 | €5,526 | €32,043 | +€26,517 | +480% |
| Remuneration and social security | 454/9 | €2,850 | €2,850 | = | 0.0% |
| Other amounts payable | 47/48 | €932 | €1,034 | +€102 | +10.9% |
| Accrued charges and deferred income | 492/3 | €150 | €300 | +€150 | +100% |
| Non-recurring operating income | 76A | - | €20,225 | +€20,225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,158 | €19,643 | -€12,515 | -38.9% |
| Other operating charges | 640/8 | €3,755 | €3,828 | +€73 | +2.0% |
| Non-recurring operating charges | 66A | €314 | €2,290 | +€1,975 | +628% |
| Gross operating margin | 9900 | €88,563 | €78,688 | -€9,875 | -11.2% |
| Operating profit (loss) | 9901 | €52,336 | €52,927 | +€591 | +1.1% |
| Financial income | 75/76B | €8,575 | €7,276 | -€1,299 | -15.1% |
| Recurring financial income | 75 | €8,575 | €7,276 | -€1,299 | -15.1% |
| Financial charges | 65/66B | €2,093 | €1,807 | -€286 | -13.7% |
| Recurring financial charges | 65 | €2,093 | €1,807 | -€286 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €58,818 | €58,397 | -€421 | -0.7% |
| Income taxes | 67/77 | €16,333 | €16,085 | -€247 | -1.5% |
| Profit (loss) for the period | 9904 | €42,485 | €42,312 | -€174 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,485 | €42,312 | -€174 | -0.4% |
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 24 October 2026 via checked.be.