DC Customs Coaching: 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 Customs Coaching
Largest movements
- Tangible fixed assets -€5,973
down €5,973 (-6.9%), from €86,409 to €80,436
of which Furniture and vehicles: -€4,449
- Receivables within one year +€3,948
up €3,948 (+116%), from €3,393 to €7,340
of which Other amounts receivable: +€6,194
- Deferred charges and accrued income -€3,788
down €3,788 (-34.8%), from €10,889 to €7,101
- Debts after one year -€6,047
down €6,047 (-37.2%), from €16,261 to €10,214
- Other debts -€5,819
down €5,819 (-8.8%), from €66,396 to €60,578
- Trade debts +€2,962
up €2,962 (+129%), from €2,298 to €5,260
- Tax, wage and social debts +€1,028
up €1,028 (+125%), from €820 to €1,848
- Gross operating margin +€1,370
up €1,370 (+13.5%), from €10,146 to €11,517
- Financial charges +€680
up €680 (+141%), from €483 to €1,163
- Other operating charges +€394
up €394 (+37.5%), from €1,048 to €1,442
- Taxes -€174
down €174 (-26.9%), from €647 to €473
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,117 | €95,334 | -€6,783 | -6.6% |
| Formation expenses | 20 | €605 | €332 | -€274 | -45.2% |
| Fixed assets | 21/28 | €86,409 | €80,436 | -€5,973 | -6.9% |
| Tangible fixed assets | 22/27 | €86,409 | €80,436 | -€5,973 | -6.9% |
| Land and buildings | 22 | €46,368 | €43,673 | -€2,695 | -5.8% |
| Plant, machinery and equipment | 23 | - | €1,171 | +€1,171 | |
| Furniture and vehicles | 24 | €40,041 | €35,592 | -€4,449 | -11.1% |
| Current assets | 29/58 | €15,103 | €14,566 | -€536 | -3.6% |
| Amounts receivable within one year | 40/41 | €3,393 | €7,340 | +€3,948 | +116% |
| Trade receivables | 40 | €3,388 | €1,141 | -€2,247 | -66.3% |
| Other amounts receivable | 41 | €5 | €6,199 | +€6,194 | +123,886% |
| Cash at bank and in hand | 54/58 | €821 | €125 | -€696 | -84.8% |
| Deferred charges and accrued income | 490/1 | €10,889 | €7,101 | -€3,788 | -34.8% |
| Total equity and liabilities | 10/49 | €102,117 | €95,334 | -€6,783 | -6.6% |
| Equity | 10/15 | €10,399 | €11,388 | +€989 | +9.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €4,399 | €5,388 | +€989 | +22.5% |
| Distributable reserves | 133 | €4,399 | €5,388 | +€989 | +22.5% |
| Amounts payable | 17/49 | €91,718 | €83,946 | -€7,772 | -8.5% |
| Amounts payable after more than one year | 17 | €16,261 | €10,214 | -€6,047 | -37.2% |
| Other amounts payable | 178/9 | €16,261 | €10,214 | -€6,047 | -37.2% |
| Amounts payable within one year | 42/48 | €75,457 | €73,732 | -€1,725 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €5,943 | €6,047 | +€104 | +1.7% |
| Trade debts | 44 | €2,298 | €5,260 | +€2,962 | +129% |
| Suppliers | 440/4 | €2,298 | €5,260 | +€2,962 | +129% |
| Taxes, remuneration and social security | 45 | €820 | €1,848 | +€1,028 | +125% |
| Taxes | 450/3 | €820 | €1,848 | +€1,028 | +125% |
| Other amounts payable | 47/48 | €66,396 | €60,578 | -€5,819 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,418 | €7,451 | +€33 | +0.4% |
| Other operating charges | 640/8 | €1,048 | €1,442 | +€394 | +37.5% |
| Gross operating margin | 9900 | €10,146 | €11,517 | +€1,370 | +13.5% |
| Operating profit (loss) | 9901 | €1,680 | €2,624 | +€944 | +56.2% |
| Financial income | 75/76B | €0 | €1 | +€1 | +7,600% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7,600% |
| Financial charges | 65/66B | €483 | €1,163 | +€680 | +141% |
| Recurring financial charges | 65 | €483 | €1,163 | +€680 | +141% |
| Profit (loss) for the period before taxes | 9903 | €1,197 | €1,462 | +€265 | +22.1% |
| Income taxes | 67/77 | €647 | €473 | -€174 | -26.9% |
| Profit (loss) for the period | 9904 | €550 | €989 | +€439 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €550 | €989 | +€439 | +79.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.