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 +€30,761
up €30,761 (+18.9%), from €163,105 to €193,865
mainly Net result for the year (+€31,907) and Depreciation (+€11,738)
- Tangible fixed assets -€8,563
down €8,563 (-26.5%), from €32,346 to €23,783
of which Furniture and vehicles: -€7,420
- Reserves +€30,000
up €30,000 (+22.7%), from €131,890 to €161,890
- Debts after one year -€7,894
down €7,894 (-79.6%), from €9,919 to €2,025
- Gross operating margin +€13,377
up €13,377 (+30.8%), from €43,377 to €56,754
- Depreciation -€4,952
down €4,952 (-29.7%), from €16,690 to €11,738
- Taxes +€4,775
up €4,775 (+61.9%), from €7,709 to €12,484
- Financial income -€596
down €596 (-39.4%), from €1,512 to €915
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 | €199,318 | €222,350 | +€23,032 | +11.6% |
| Fixed assets | 21/28 | €32,386 | €23,823 | -€8,563 | -26.4% |
| Tangible fixed assets | 22/27 | €32,346 | €23,783 | -€8,563 | -26.5% |
| Plant, machinery and equipment | 23 | €10,089 | €7,074 | -€3,015 | -29.9% |
| Furniture and vehicles | 24 | €22,257 | €14,837 | -€7,420 | -33.3% |
| Other tangible fixed assets | 26 | - | €1,872 | +€1,872 | |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €166,932 | €198,527 | +€31,595 | +18.9% |
| Amounts receivable within one year | 40/41 | €3,196 | €4,364 | +€1,168 | +36.6% |
| Trade receivables | 40 | €290 | - | -€290 | |
| Other amounts receivable | 41 | €2,906 | €4,364 | +€1,458 | +50.2% |
| Cash at bank and in hand | 54/58 | €163,105 | €193,865 | +€30,761 | +18.9% |
| Deferred charges and accrued income | 490/1 | €632 | €298 | -€334 | -52.9% |
| Total equity and liabilities | 10/49 | €199,318 | €222,350 | +€23,032 | +11.6% |
| Equity | 10/15 | €175,385 | €207,292 | +€31,907 | +18.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €131,890 | €161,890 | +€30,000 | +22.7% |
| Distributable reserves | 133 | €131,890 | €161,890 | +€30,000 | +22.7% |
| Profit (loss) carried forward | 14 | €23,035 | €24,942 | +€1,907 | +8.3% |
| Amounts payable | 17/49 | €23,933 | €15,058 | -€8,875 | -37.1% |
| Amounts payable after more than one year | 17 | €9,919 | €2,025 | -€7,894 | -79.6% |
| Other amounts payable | 178/9 | €9,919 | €2,025 | -€7,894 | -79.6% |
| Amounts payable within one year | 42/48 | €14,014 | €13,033 | -€981 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €7,571 | €7,894 | +€323 | +4.3% |
| Trade debts | 44 | €2,909 | €2,639 | -€270 | -9.3% |
| Suppliers | 440/4 | €2,909 | €2,639 | -€270 | -9.3% |
| Taxes, remuneration and social security | 45 | €3,457 | €2,500 | -€957 | -27.7% |
| Remuneration and social security | 454/9 | €3,457 | €2,500 | -€957 | -27.7% |
| Other amounts payable | 47/48 | €78 | - | -€78 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,690 | €11,738 | -€4,952 | -29.7% |
| Other operating charges | 640/8 | €1,162 | €697 | -€465 | -40.0% |
| Gross operating margin | 9900 | €43,377 | €56,754 | +€13,377 | +30.8% |
| Operating profit (loss) | 9901 | €25,526 | €44,319 | +€18,793 | +73.6% |
| Financial income | 75/76B | €1,512 | €915 | -€596 | -39.4% |
| Recurring financial income | 75 | €1,512 | €915 | -€596 | -39.4% |
| Financial charges | 65/66B | €1,144 | €843 | -€301 | -26.3% |
| Recurring financial charges | 65 | €1,144 | €843 | -€301 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €25,894 | €44,391 | +€18,498 | +71.4% |
| Income taxes | 67/77 | €7,709 | €12,484 | +€4,775 | +61.9% |
| Profit (loss) for the period | 9904 | €18,185 | €31,907 | +€13,722 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,185 | €31,907 | +€13,722 | +75.5% |
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.