DC DIE: 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 DIE
Largest movements
- Intangible fixed assets +€1.3m
new in 2025: €1.3m
- Financial fixed assets -€940,824
down €940,824 (-12.9%), from €7.3m to €6.4m
- Receivables within one year +€624,826
up €624,826 (+24.3%), from €2.6m to €3.2m
of which Trade receivables: +€1.8m
- Trade debts +€2.1m
up €2.1m (+1872.3%), from €114,430 to €2.3m
- Other debts -€931,920
down €931,920 (-20.4%), from €4.6m to €3.6m
- Reserves +€172,409
up €172,409 (+2.3%), from €7.4m to €7.5m
of which Distributable reserves: +€172,409
- Debts after one year -€149,847
down €149,847 (-73.3%), from €204,491 to €54,644
- Other operating charges +€2.6m
up €2.6m (+2853.5%), from €91,739 to €2.7m
- Gross operating margin +€2.5m
up €2.5m (+298.8%), from €838,799 to €3.3m
- Financial income -€1.5m
down €1.5m (-96.6%), from €1.5m to €51,763
of which Non-recurring financial income: -€1.4m
- Staff costs -€101,680
down €101,680 (-33.5%), from €303,342 to €201,661
- Taxes -€39,682
down €39,682 (-32.5%), from €121,976 to €82,294
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 | €12,755,164 | €13,929,210 | +€1.2m | +9.2% |
| Fixed assets | 21/28 | €10,172,376 | €10,599,384 | +€427,008 | +4.2% |
| Intangible fixed assets | 21 | - | €1,340,829 | +€1.3m | |
| Tangible fixed assets | 22/27 | €2,857,679 | €2,884,683 | +€27,004 | +0.9% |
| Land and buildings | 22 | €2,847,210 | €2,879,814 | +€32,604 | +1.1% |
| Plant, machinery and equipment | 23 | €580 | €18 | -€562 | -96.8% |
| Furniture and vehicles | 24 | €9,890 | €4,851 | -€5,039 | -51.0% |
| Financial fixed assets | 28 | €7,314,697 | €6,373,872 | -€940,824 | -12.9% |
| Current assets | 29/58 | €2,582,788 | €3,329,826 | +€747,038 | +28.9% |
| Amounts receivable within one year | 40/41 | €2,574,762 | €3,199,588 | +€624,826 | +24.3% |
| Trade receivables | 40 | €308,485 | €2,092,882 | +€1.8m | +578.4% |
| Other amounts receivable | 41 | €2,266,277 | €1,106,706 | -€1.2m | -51.2% |
| Cash at bank and in hand | 54/58 | €44 | €122,819 | +€122,776 | +280951.1% |
| Deferred charges and accrued income | 490/1 | €7,982 | €7,418 | -€564 | -7.1% |
| Total equity and liabilities | 10/49 | €12,755,164 | €13,929,210 | +€1.2m | +9.2% |
| Equity | 10/15 | €7,438,212 | €7,610,621 | +€172,409 | +2.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €7,376,712 | €7,549,121 | +€172,409 | +2.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €7,370,562 | €7,542,971 | +€172,409 | +2.3% |
| Amounts payable | 17/49 | €5,316,952 | €6,318,589 | +€1.0m | +18.8% |
| Amounts payable after more than one year | 17 | €204,491 | €54,644 | -€149,847 | -73.3% |
| Financial debts | 170/4 | €204,491 | €54,644 | -€149,847 | -73.3% |
| Amounts payable within one year | 42/48 | €5,058,745 | €6,263,129 | +€1.2m | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €209,865 | €220,296 | +€10,431 | +5.0% |
| Financial debts | 43 | €32,240 | €39,185 | +€6,945 | +21.5% |
| Credit institutions | 430/8 | €32,240 | €39,185 | +€6,945 | +21.5% |
| Trade debts | 44 | €114,430 | €2,256,893 | +€2.1m | +1872.3% |
| Suppliers | 440/4 | €114,430 | €2,256,893 | +€2.1m | +1872.3% |
| Taxes, remuneration and social security | 45 | €127,733 | €104,198 | -€23,534 | -18.4% |
| Taxes | 450/3 | €78,457 | €82,294 | +€3,837 | +4.9% |
| Remuneration and social security | 454/9 | €49,276 | €21,904 | -€27,372 | -55.5% |
| Other amounts payable | 47/48 | €4,574,477 | €3,642,557 | -€931,920 | -20.4% |
| Accrued charges and deferred income | 492/3 | €53,716 | €816 | -€52,900 | -98.5% |
| Remuneration, social security and pensions | 62 | €303,342 | €201,661 | -€101,680 | -33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,817 | €109,535 | +€35,719 | +48.4% |
| Other operating charges | 640/8 | €91,739 | €2,709,519 | +€2.6m | +2853.5% |
| Gross operating margin | 9900 | €838,799 | €3,344,829 | +€2.5m | +298.8% |
| Operating profit (loss) | 9901 | €369,902 | €324,113 | -€45,789 | -12.4% |
| Financial income | 75/76B | €1,517,507 | €51,763 | -€1.5m | -96.6% |
| Recurring financial income | 75 | €100,847 | €51,763 | -€49,083 | -48.7% |
| Non-recurring financial income | 76B | €1,416,660 | €0 | -€1.4m | -100.0% |
| Financial charges | 65/66B | €121,254 | €121,174 | -€80 | -0.1% |
| Recurring financial charges | 65 | €121,254 | €121,174 | -€80 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €1,766,156 | €254,703 | -€1.5m | -85.6% |
| Income taxes | 67/77 | €121,976 | €82,294 | -€39,682 | -32.5% |
| Profit (loss) for the period | 9904 | €1,644,180 | €172,409 | -€1.5m | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,644,180 | €172,409 | -€1.5m | -89.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.