DC DESIGN: 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 DESIGN
Largest movements
- Intangible fixed assets -€20,000
down €20,000 (-46.0%), from €43,443 to €23,443
- Receivables within one year +€17,425
up €17,425 (+41.8%), from €41,678 to €59,103
of which Trade receivables: +€9,323
- Cash +€15,203
up €15,203 (+96.2%), from €15,800 to €31,003
mainly Depreciation (+€20,486) and Net result for the year (+€18,931)
- Tangible fixed assets +€5,759
up €5,759 (+1,915%), from €301 to €6,060
of which Furniture and vehicles: +€3,166
- Reserves +€18,931
up €18,931 (+173%), from €10,942 to €29,873
- Debts after one year -€12,563
down €12,563 (-30.0%), from €41,919 to €29,357
- Trade debts +€10,845
up €10,845 (+77.6%), from €13,980 to €24,825
- Current portion of long-term debt -€7,144
down €7,144 (-36.3%), from €19,706 to €12,563
- Tax, wage and social debts +€3,922
up €3,922 (+33.1%), from €11,842 to €15,764
of which Taxes: +€2,969
- Gross operating margin +€23,900
up €23,900 (+45.6%), from €52,460 to €76,360
- Staff costs +€4,204
up €4,204 (+13.9%), from €30,139 to €34,343
- Depreciation +€3,356
up €3,356 (+19.6%), from €17,130 to €20,486
- Financial income +€3,001
up €3,001 (+2,300%), from €130 to €3,132
of which Non-recurring financial income: +€2,121
- Financial charges +€1,191
up €1,191 (+31.1%), from €3,828 to €5,019
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 | €102,156 | €122,223 | +€20,067 | +19.6% |
| Fixed assets | 21/28 | €43,743 | €30,620 | -€13,123 | -30.0% |
| Intangible fixed assets | 21 | €43,443 | €23,443 | -€20,000 | -46.0% |
| Tangible fixed assets | 22/27 | €301 | €6,060 | +€5,759 | +1,915% |
| Furniture and vehicles | 24 | - | €3,166 | +€3,166 | |
| Other tangible fixed assets | 26 | €301 | €2,894 | +€2,593 | +862% |
| Financial fixed assets | 28 | - | €1,118 | +€1,118 | |
| Current assets | 29/58 | €58,413 | €91,603 | +€33,190 | +56.8% |
| Amounts receivable within one year | 40/41 | €41,678 | €59,103 | +€17,425 | +41.8% |
| Trade receivables | 40 | €32,016 | €41,339 | +€9,323 | +29.1% |
| Other amounts receivable | 41 | €9,661 | €17,764 | +€8,102 | +83.9% |
| Cash at bank and in hand | 54/58 | €15,800 | €31,003 | +€15,203 | +96.2% |
| Deferred charges and accrued income | 490/1 | €935 | €1,497 | +€562 | +60.1% |
| Total equity and liabilities | 10/49 | €102,156 | €122,223 | +€20,067 | +19.6% |
| Equity | 10/15 | €12,442 | €31,373 | +€18,931 | +152% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €10,942 | €29,873 | +€18,931 | +173% |
| Distributable reserves | 133 | €10,942 | €29,873 | +€18,931 | +173% |
| Amounts payable | 17/49 | €89,714 | €90,850 | +€1,135 | +1.3% |
| Amounts payable after more than one year | 17 | €41,919 | €29,357 | -€12,563 | -30.0% |
| Financial debts | 170/4 | €41,919 | €29,357 | -€12,563 | -30.0% |
| Amounts payable within one year | 42/48 | €47,795 | €61,419 | +€13,625 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €19,706 | €12,563 | -€7,144 | -36.3% |
| Trade debts | 44 | €13,980 | €24,825 | +€10,845 | +77.6% |
| Suppliers | 440/4 | €13,980 | €24,825 | +€10,845 | +77.6% |
| Advances received on contracts in progress | 46 | - | €3,565 | +€3,565 | |
| Taxes, remuneration and social security | 45 | €11,842 | €15,764 | +€3,922 | +33.1% |
| Taxes | 450/3 | €4,852 | €7,821 | +€2,969 | +61.2% |
| Remuneration and social security | 454/9 | €6,990 | €7,943 | +€953 | +13.6% |
| Other amounts payable | 47/48 | €2,266 | €4,702 | +€2,436 | +107% |
| Accrued charges and deferred income | 492/3 | - | €74 | +€74 | |
| Remuneration, social security and pensions | 62 | €30,139 | €34,343 | +€4,204 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,130 | €20,486 | +€3,356 | +19.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,865 | -€3,200 | -€335 | -11.7% |
| Other operating charges | 640/8 | €4,211 | €3,866 | -€345 | -8.2% |
| Non-recurring operating charges | 66A | - | €46 | +€46 | |
| Gross operating margin | 9900 | €52,460 | €76,360 | +€23,900 | +45.6% |
| Operating profit (loss) | 9901 | €3,845 | €20,819 | +€16,974 | +442% |
| Financial income | 75/76B | €130 | €3,132 | +€3,001 | +2,300% |
| Recurring financial income | 75 | €130 | €1,011 | +€880 | +674% |
| Non-recurring financial income | 76B | - | €2,121 | +€2,121 | |
| Financial charges | 65/66B | €3,828 | €5,019 | +€1,191 | +31.1% |
| Recurring financial charges | 65 | €3,828 | €5,019 | +€1,191 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €148 | €18,931 | +€18,784 | +12,733% |
| Profit (loss) for the period | 9904 | €148 | €18,931 | +€18,784 | +12,733% |
| Profit (loss) for the period to be appropriated | 9905 | €148 | €18,931 | +€18,784 | +12,733% |
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 19 October 2026 via checked.be.