DC DAK: 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 DAK
Largest movements
- Tangible fixed assets -€15,053
down €15,053 (-32.3%), from €46,670 to €31,617
of which Furniture and vehicles: -€9,863
- Cash -€13,419
down €13,419 (-9.1%), from €147,195 to €133,776
mainly Debts after one year (-€13,355) and Receivables within one year (-€6,497)
- Receivables within one year +€6,497
up €6,497 (+21.8%), from €29,769 to €36,267
of which Trade receivables: +€3,930
- Debts after one year -€13,355
down €13,355 (-46.5%), from €28,750 to €15,395
- Other debts -€5,691
down €5,691 (-32.5%), from €17,500 to €11,809
- Reserves -€4,979
down €4,979 (-3.2%), from €153,227 to €148,248
- Gross operating margin -€29,451
down €29,451 (-23.1%), from €127,289 to €97,838
- Taxes -€13,171
down €13,171 (-100%), from €13,171 to €0
- Staff costs +€5,924
up €5,924 (+8.8%), from €67,370 to €73,294
- Other operating charges +€1,946
up €1,946 (+127%), from €1,527 to €3,474
- Financial charges +€1,709
up €1,709 (+125%), from €1,372 to €3,081
of which Non-recurring financial charges: +€1,650
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.
Derived cash bridge
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 | €243,909 | €221,542 | -€22,367 | -9.2% |
| Fixed assets | 21/28 | €50,270 | €35,217 | -€15,053 | -29.9% |
| Tangible fixed assets | 22/27 | €46,670 | €31,617 | -€15,053 | -32.3% |
| Plant, machinery and equipment | 23 | €10,535 | €5,345 | -€5,189 | -49.3% |
| Furniture and vehicles | 24 | €36,136 | €26,272 | -€9,863 | -27.3% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €193,639 | €186,325 | -€7,314 | -3.8% |
| Stocks and contracts in progress | 3 | €16,574 | €14,594 | -€1,980 | -11.9% |
| Stocks | 30/36 | €16,574 | €14,594 | -€1,980 | -11.9% |
| Amounts receivable within one year | 40/41 | €29,769 | €36,267 | +€6,497 | +21.8% |
| Trade receivables | 40 | €21,210 | €25,139 | +€3,930 | +18.5% |
| Other amounts receivable | 41 | €8,560 | €11,128 | +€2,568 | +30.0% |
| Cash at bank and in hand | 54/58 | €147,195 | €133,776 | -€13,419 | -9.1% |
| Deferred charges and accrued income | 490/1 | €100 | €1,688 | +€1,588 | +1,585% |
| Total equity and liabilities | 10/49 | €243,909 | €221,542 | -€22,367 | -9.2% |
| Equity | 10/15 | €171,827 | €166,848 | -€4,979 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,227 | €148,248 | -€4,979 | -3.2% |
| Distributable reserves | 133 | €153,227 | €148,248 | -€4,979 | -3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €72,082 | €54,694 | -€17,388 | -24.1% |
| Amounts payable after more than one year | 17 | €28,750 | €15,395 | -€13,355 | -46.5% |
| Financial debts | 170/4 | €28,750 | €15,395 | -€13,355 | -46.5% |
| Amounts payable within one year | 42/48 | €43,332 | €39,299 | -€4,033 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €9,707 | €8,413 | -€1,294 | -13.3% |
| Financial debts | 43 | €1,292 | €2,603 | +€1,312 | +102% |
| Credit institutions | 430/8 | €1,292 | €2,603 | +€1,312 | +102% |
| Trade debts | 44 | €12,384 | €14,605 | +€2,221 | +17.9% |
| Suppliers | 440/4 | €12,384 | €14,605 | +€2,221 | +17.9% |
| Taxes, remuneration and social security | 45 | €2,450 | €1,869 | -€581 | -23.7% |
| Taxes | 450/3 | €1,096 | €0 | -€1,096 | -100% |
| Remuneration and social security | 454/9 | €1,354 | €1,869 | +€515 | +38.0% |
| Other amounts payable | 47/48 | €17,500 | €11,809 | -€5,691 | -32.5% |
| Remuneration, social security and pensions | 62 | €67,370 | €73,294 | +€5,924 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,193 | €18,859 | +€1,665 | +9.7% |
| Other operating charges | 640/8 | €1,527 | €3,474 | +€1,946 | +127% |
| Non-recurring operating charges | 66A | €431 | €4,253 | +€3,821 | +886% |
| Gross operating margin | 9900 | €127,289 | €97,838 | -€29,451 | -23.1% |
| Operating profit (loss) | 9901 | €40,768 | -€2,040 | -€42,808 | |
| Financial income | 75/76B | €728 | €142 | -€586 | -80.5% |
| Recurring financial income | 75 | €728 | €142 | -€586 | -80.5% |
| Financial charges | 65/66B | €1,372 | €3,081 | +€1,709 | +125% |
| Recurring financial charges | 65 | €1,372 | €1,431 | +€59 | +4.3% |
| Non-recurring financial charges | 66B | - | €1,650 | +€1,650 | |
| Profit (loss) for the period before taxes | 9903 | €40,124 | -€4,979 | -€45,103 | |
| Income taxes | 67/77 | €13,171 | €0 | -€13,171 | -100% |
| Profit (loss) for the period | 9904 | €26,954 | -€4,979 | -€31,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,954 | -€4,979 | -€31,933 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.