DC CONTRACTOR: 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 CONTRACTOR
Largest movements
- Tangible fixed assets +€74,993
up €74,993 (+66.1%), from €113,539 to €188,532
of which Plant, machinery and equipment: +€42,367
- Receivables within one year +€2,989
up €2,989 (+36.2%), from €8,252 to €11,241
of which Trade receivables: +€3,017
- Cash -€2,665
down €2,665 (-38.5%), from €6,924 to €4,259
mainly Investment in fixed assets (net) (-€91,202) and Net result for the year (-€32,433)
- Other debts +€108,222
up €108,222 (+86.5%), from €125,144 to €233,366
- Profit (loss) carried forward -€32,433
down €32,433 (-119.1%), from -€27,226 to -€59,659
- Advances received -€3,521
down €3,521 (-67.4%), from €5,221 to €1,700
- Depreciation +€6,627
up €6,627 (+69.2%), from €9,583 to €16,209
- Gross operating margin +€3,128
up €3,128 (+16.8%), from -€18,572 to -€15,444
- Other operating charges -€995
down €995 (-57.5%), from €1,730 to €735
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 | €132,327 | €206,032 | +€73,704 | +55.7% |
| Fixed assets | 21/28 | €115,539 | €190,532 | +€74,993 | +64.9% |
| Tangible fixed assets | 22/27 | €113,539 | €188,532 | +€74,993 | +66.1% |
| Land and buildings | 22 | €479 | €479 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,852 | €45,220 | +€42,367 | +1485.4% |
| Furniture and vehicles | 24 | €9,478 | €8,640 | -€838 | -8.8% |
| Other tangible fixed assets | 26 | €100,729 | €134,193 | +€33,464 | +33.2% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €16,789 | €15,500 | -€1,289 | -7.7% |
| Amounts receivable within one year | 40/41 | €8,252 | €11,241 | +€2,989 | +36.2% |
| Trade receivables | 40 | €4,046 | €7,063 | +€3,017 | +74.6% |
| Other amounts receivable | 41 | €4,205 | €4,178 | -€28 | -0.7% |
| Cash at bank and in hand | 54/58 | €6,924 | €4,259 | -€2,665 | -38.5% |
| Deferred charges and accrued income | 490/1 | €1,613 | - | -€1,613 | |
| Total equity and liabilities | 10/49 | €132,327 | €206,032 | +€73,704 | +55.7% |
| Equity | 10/15 | -€5,275 | -€37,708 | -€32,433 | -614.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,359 | €3,359 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,226 | -€59,659 | -€32,433 | -119.1% |
| Amounts payable | 17/49 | €137,602 | €243,740 | +€106,138 | +77.1% |
| Amounts payable within one year | 42/48 | €137,602 | €243,740 | +€106,138 | +77.1% |
| Trade debts | 44 | €7,160 | €8,654 | +€1,494 | +20.9% |
| Suppliers | 440/4 | €7,160 | €8,654 | +€1,494 | +20.9% |
| Advances received on contracts in progress | 46 | €5,221 | €1,700 | -€3,521 | -67.4% |
| Taxes, remuneration and social security | 45 | €77 | €20 | -€57 | -73.8% |
| Taxes | 450/3 | €77 | €20 | -€57 | -73.8% |
| Other amounts payable | 47/48 | €125,144 | €233,366 | +€108,222 | +86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,583 | €16,209 | +€6,627 | +69.2% |
| Other operating charges | 640/8 | €1,730 | €735 | -€995 | -57.5% |
| Gross operating margin | 9900 | -€18,572 | -€15,444 | +€3,128 | +16.8% |
| Operating profit (loss) | 9901 | -€29,885 | -€32,388 | -€2,504 | -8.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €45 | €45 | -€0 | -0.3% |
| Recurring financial charges | 65 | €45 | €45 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€29,930 | -€32,433 | -€2,503 | -8.4% |
| Profit (loss) for the period | 9904 | -€29,930 | -€32,433 | -€2,503 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,930 | -€32,433 | -€2,503 | -8.4% |
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 3 October 2026 via checked.be.