DC CONCEPT: 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 CONCEPT
Largest movements
- Cash -€878
down €878 (-9.3%), from €9,414 to €8,536
mainly Net result for the year (-€15,836) and Other debts (-€1,210)
- Profit (loss) carried forward -€15,836
down €15,836, from €10,971 to -€4,865
- Tax, wage and social debts +€11,866
up €11,866 (+122.5%), from €9,686 to €21,552
of which Remuneration and social security: +€13,707
- Trade debts +€3,740
up €3,740 (+26.2%), from €14,284 to €18,025
- Other debts -€1,210
down €1,210 (-9.3%), from €12,951 to €11,740
- Gross operating margin -€8,696
down €8,696 (-28.8%), from €30,247 to €21,551
- Staff costs +€3,086
up €3,086 (+9.5%), from €32,343 to €35,429
- Financial charges -€375
down €375 (-22.1%), from €1,700 to €1,325
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 | €68,417 | €66,977 | -€1,440 | -2.1% |
| Fixed assets | 21/28 | €565 | €361 | -€204 | -36.1% |
| Tangible fixed assets | 22/27 | €565 | €361 | -€204 | -36.1% |
| Plant, machinery and equipment | 23 | €565 | €361 | -€204 | -36.1% |
| Current assets | 29/58 | €67,852 | €66,616 | -€1,236 | -1.8% |
| Amounts receivable within one year | 40/41 | €53,723 | €53,365 | -€359 | -0.7% |
| Trade receivables | 40 | €52,278 | €51,920 | -€359 | -0.7% |
| Other amounts receivable | 41 | €1,445 | €1,445 | = | 0.0% |
| Current investments | 50/53 | €4,715 | €4,715 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,414 | €8,536 | -€878 | -9.3% |
| Total equity and liabilities | 10/49 | €68,417 | €66,977 | -€1,440 | -2.1% |
| Equity | 10/15 | €31,496 | €15,660 | -€15,836 | -50.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,933 | €1,933 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,933 | €1,933 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,933 | €1,933 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,971 | -€4,865 | -€15,836 | |
| Amounts payable | 17/49 | €36,921 | €51,317 | +€14,396 | +39.0% |
| Amounts payable within one year | 42/48 | €36,921 | €51,317 | +€14,396 | +39.0% |
| Trade debts | 44 | €14,284 | €18,025 | +€3,740 | +26.2% |
| Suppliers | 440/4 | €14,284 | €18,025 | +€3,740 | +26.2% |
| Taxes, remuneration and social security | 45 | €9,686 | €21,552 | +€11,866 | +122.5% |
| Taxes | 450/3 | €5,541 | €3,700 | -€1,841 | -33.2% |
| Remuneration and social security | 454/9 | €4,145 | €17,852 | +€13,707 | +330.7% |
| Other amounts payable | 47/48 | €12,951 | €11,740 | -€1,210 | -9.3% |
| Remuneration, social security and pensions | 62 | €32,343 | €35,429 | +€3,086 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204 | €204 | = | 0.0% |
| Other operating charges | 640/8 | €306 | €314 | +€8 | +2.5% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €30,247 | €21,551 | -€8,696 | -28.8% |
| Operating profit (loss) | 9901 | -€2,606 | -€14,396 | -€11,790 | -452.5% |
| Financial charges | 65/66B | €1,700 | €1,325 | -€375 | -22.1% |
| Recurring financial charges | 65 | €1,700 | €1,325 | -€375 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,305 | -€15,720 | -€11,415 | -265.1% |
| Income taxes | 67/77 | €131 | €116 | -€16 | -12.1% |
| Profit (loss) for the period | 9904 | -€4,437 | -€15,836 | -€11,399 | -256.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,437 | -€15,836 | -€11,399 | -256.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.