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 -€276,846
down €276,846 (-66.8%), from €414,671 to €137,824
mainly Current investments (-€192,079) and Other debts (-€136,556)
- Current investments +€192,079
up €192,079 (+9.6%), from €2.0m to €2.2m
- Tangible fixed assets -€49,239
down €49,239 (-4.6%), from €1.1m to €1.0m
of which Land and buildings: -€36,980
- Receivables within one year -€48,943
down €48,943 (-49.7%), from €98,456 to €49,513
of which Trade receivables: -€93,997
- Other debts -€136,556
down €136,556 (-16.6%), from €824,604 to €688,048
- Tax, wage and social debts -€77,744
down €77,744 (-95.1%), from €81,742 to €3,998
of which Taxes: -€75,539
- Gross operating margin -€430,948
down €430,948 (-82.5%), from €522,477 to €91,529
- Taxes -€111,192
down €111,192 (-80.2%), from €138,586 to €27,394
- Financial income +€59,310
up €59,310 (+1,378%), from €4,303 to €63,613
- Financial charges +€23,697
up €23,697 (+90.1%), from €26,291 to €49,988
- Depreciation +€8,825
up €8,825 (+21.8%), from €40,414 to €49,239
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,589,001 | €3,406,488 | -€182,514 | -5.1% |
| Fixed assets | 21/28 | €1,066,782 | €1,017,543 | -€49,239 | -4.6% |
| Tangible fixed assets | 22/27 | €1,066,782 | €1,017,543 | -€49,239 | -4.6% |
| Land and buildings | 22 | €1,035,214 | €998,234 | -€36,980 | -3.6% |
| Plant, machinery and equipment | 23 | €7,447 | €4,012 | -€3,436 | -46.1% |
| Furniture and vehicles | 24 | €24,120 | €15,297 | -€8,823 | -36.6% |
| Current assets | 29/58 | €2,522,219 | €2,388,944 | -€133,275 | -5.3% |
| Amounts receivable within one year | 40/41 | €98,456 | €49,513 | -€48,943 | -49.7% |
| Trade receivables | 40 | €98,456 | €4,459 | -€93,997 | -95.5% |
| Other amounts receivable | 41 | €0 | €45,054 | +€45,054 | |
| Current investments | 50/53 | €2,008,358 | €2,200,437 | +€192,079 | +9.6% |
| Cash at bank and in hand | 54/58 | €414,671 | €137,824 | -€276,846 | -66.8% |
| Deferred charges and accrued income | 490/1 | €735 | €1,171 | +€435 | +59.2% |
| Total equity and liabilities | 10/49 | €3,589,001 | €3,406,488 | -€182,514 | -5.1% |
| Equity | 10/15 | €2,657,999 | €2,668,511 | +€10,512 | +0.4% |
| Contributions | 10/11 | €324,575 | €324,575 | = | 0.0% |
| Reserves | 13 | €2,278,207 | €2,288,719 | +€10,512 | +0.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €193,660 | €126,300 | -€67,360 | -34.8% |
| Distributable reserves | 133 | €2,084,547 | €2,162,419 | +€77,872 | +3.7% |
| Profit (loss) carried forward | 14 | €55,216 | €55,216 | = | 0.0% |
| Amounts payable | 17/49 | €931,003 | €737,977 | -€193,026 | -20.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €913,373 | €699,302 | -€214,070 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,026 | €7,257 | +€230 | +3.3% |
| Suppliers | 440/4 | €7,026 | €7,257 | +€230 | +3.3% |
| Taxes, remuneration and social security | 45 | €81,742 | €3,998 | -€77,744 | -95.1% |
| Taxes | 450/3 | €79,537 | €3,998 | -€75,539 | -95.0% |
| Remuneration and social security | 454/9 | €2,205 | €0 | -€2,205 | -100% |
| Other amounts payable | 47/48 | €824,604 | €688,048 | -€136,556 | -16.6% |
| Accrued charges and deferred income | 492/3 | €17,630 | €38,674 | +€21,044 | +119% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,414 | €49,239 | +€8,825 | +21.8% |
| Other operating charges | 640/8 | €14,158 | €18,009 | +€3,851 | +27.2% |
| Gross operating margin | 9900 | €522,477 | €91,529 | -€430,948 | -82.5% |
| Operating profit (loss) | 9901 | €467,906 | €24,282 | -€443,624 | -94.8% |
| Financial income | 75/76B | €4,303 | €63,613 | +€59,310 | +1,378% |
| Recurring financial income | 75 | €4,303 | €63,613 | +€59,310 | +1,378% |
| Financial charges | 65/66B | €26,291 | €49,988 | +€23,697 | +90.1% |
| Recurring financial charges | 65 | €26,291 | €49,988 | +€23,697 | +90.1% |
| Profit (loss) for the period before taxes | 9903 | €445,917 | €37,906 | -€408,011 | -91.5% |
| Income taxes | 67/77 | €138,586 | €27,394 | -€111,192 | -80.2% |
| Profit (loss) for the period | 9904 | €307,332 | €10,512 | -€296,820 | -96.6% |
| Transfer from tax-exempt reserves | 789 | - | €67,360 | +€67,360 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €307,332 | €77,872 | -€229,460 | -74.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.