DC ENGINEERING: 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 ENGINEERING
Largest movements
- Cash -€11,813
down €11,813 (-19.1%), from €61,733 to €49,920
mainly Receivables within one year (-€8,079) and Investment in fixed assets (net) (-€7,978)
- Receivables within one year +€8,079
up €8,079 (+43.8%), from €18,434 to €26,513
of which Trade receivables: +€8,769
- Tangible fixed assets +€3,507
up €3,507 (+34.4%), from €10,180 to €13,687
of which Plant, machinery and equipment: +€1,931
- Deferred charges and accrued income -€1,240
down €1,240 (-17.3%), from €7,147 to €5,908
- Stocks and contracts -€1,165
down €1,165 (-9.5%), from €12,315 to €11,150
- Reserves +€4,100
up €4,100 (+5.3%), from €78,080 to €82,180
of which Distributable reserves: +€4,100
- Other debts -€3,324
down €3,324 (-29.5%), from €11,262 to €7,937
- Tax, wage and social debts -€3,215
down €3,215 (-61.3%), from €5,248 to €2,032
- Depreciation +€1,452
up €1,452 (+48.1%), from €3,019 to €4,471
- Gross operating margin -€948
down €948 (-7.1%), from €13,419 to €12,471
- Taxes -€549
down €549 (-22.6%), from €2,431 to €1,882
- Other operating charges +€143
up €143 (+29.3%), from €487 to €630
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 | €109,809 | €107,178 | -€2,631 | -2.4% |
| Fixed assets | 21/28 | €10,180 | €13,687 | +€3,507 | +34.4% |
| Tangible fixed assets | 22/27 | €10,180 | €13,687 | +€3,507 | +34.4% |
| Plant, machinery and equipment | 23 | €8,557 | €10,487 | +€1,931 | +22.6% |
| Furniture and vehicles | 24 | €1,624 | €3,200 | +€1,576 | +97.1% |
| Current assets | 29/58 | €99,629 | €93,490 | -€6,138 | -6.2% |
| Stocks and contracts in progress | 3 | €12,315 | €11,150 | -€1,165 | -9.5% |
| Stocks | 30/36 | €12,315 | €11,150 | -€1,165 | -9.5% |
| Amounts receivable within one year | 40/41 | €18,434 | €26,513 | +€8,079 | +43.8% |
| Trade receivables | 40 | €16,044 | €24,813 | +€8,769 | +54.7% |
| Other amounts receivable | 41 | €2,390 | €1,700 | -€690 | -28.9% |
| Cash at bank and in hand | 54/58 | €61,733 | €49,920 | -€11,813 | -19.1% |
| Deferred charges and accrued income | 490/1 | €7,147 | €5,908 | -€1,240 | -17.3% |
| Total equity and liabilities | 10/49 | €109,809 | €107,178 | -€2,631 | -2.4% |
| Equity | 10/15 | €91,160 | €95,264 | +€4,104 | +4.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €78,080 | €82,180 | +€4,100 | +5.3% |
| Tax-exempt reserves | 132 | €9,200 | €9,200 | = | 0.0% |
| Distributable reserves | 133 | €68,880 | €72,980 | +€4,100 | +6.0% |
| Profit (loss) carried forward | 14 | €9,080 | €9,084 | +€4 | 0.0% |
| Amounts payable | 17/49 | €18,649 | €11,913 | -€6,736 | -36.1% |
| Amounts payable within one year | 42/48 | €18,649 | €11,913 | -€6,736 | -36.1% |
| Trade debts | 44 | €2,140 | €1,944 | -€196 | -9.2% |
| Suppliers | 440/4 | €2,140 | €1,944 | -€196 | -9.2% |
| Taxes, remuneration and social security | 45 | €5,248 | €2,032 | -€3,215 | -61.3% |
| Taxes | 450/3 | €5,248 | €2,032 | -€3,215 | -61.3% |
| Other amounts payable | 47/48 | €11,262 | €7,937 | -€3,324 | -29.5% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,019 | €4,471 | +€1,452 | +48.1% |
| Other operating charges | 640/8 | €487 | €630 | +€143 | +29.3% |
| Gross operating margin | 9900 | €13,419 | €12,471 | -€948 | -7.1% |
| Operating profit (loss) | 9901 | €9,913 | €7,370 | -€2,543 | -25.7% |
| Financial income | 75/76B | €35 | €21 | -€14 | -40.7% |
| Recurring financial income | 75 | €35 | €21 | -€14 | -40.7% |
| Financial charges | 65/66B | €1,340 | €1,404 | +€64 | +4.7% |
| Recurring financial charges | 65 | €1,340 | €1,404 | +€64 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €8,607 | €5,987 | -€2,621 | -30.4% |
| Income taxes | 67/77 | €2,431 | €1,882 | -€549 | -22.6% |
| Profit (loss) for the period | 9904 | €6,176 | €4,104 | -€2,072 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,176 | €4,104 | -€2,072 | -33.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.