DC Eterno: 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 Eterno
Largest movements
- Tangible fixed assets -€41,893
down €41,893 (-8.5%), from €492,606 to €450,714
of which Land and buildings: -€22,405
- Debts after one year -€37,045
down €37,045 (-8.1%), from €457,115 to €420,069
- Profit (loss) carried forward +€34,309
up €34,309 (+16.6%), from -€206,612 to -€172,303
- Other debts -€31,036
down €31,036 (-16.8%), from €184,380 to €153,344
- Gross operating margin +€12,645
up €12,645 (+15.4%), from €82,020 to €94,665
- Depreciation -€7,641
down €7,641 (-14.5%), from €52,770 to €45,129
- Staff costs -€4,277
down €4,277 (-100.0%), from €4,277 to €0
- Financial charges -€973
down €973 (-10.0%), from €9,684 to €8,711
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 | €528,172 | €486,101 | -€42,071 | -8.0% |
| Fixed assets | 21/28 | €492,606 | €450,714 | -€41,893 | -8.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €492,606 | €450,714 | -€41,893 | -8.5% |
| Land and buildings | 22 | €308,987 | €286,582 | -€22,405 | -7.3% |
| Plant, machinery and equipment | 23 | €177,747 | €157,071 | -€20,675 | -11.6% |
| Furniture and vehicles | 24 | €5,873 | €7,060 | +€1,188 | +20.2% |
| Current assets | 29/58 | €35,566 | €35,388 | -€178 | -0.5% |
| Stocks and contracts in progress | 3 | €22,607 | €22,165 | -€442 | -2.0% |
| Stocks | 30/36 | €22,607 | €22,165 | -€442 | -2.0% |
| Amounts receivable within one year | 40/41 | €10,691 | €8,869 | -€1,822 | -17.0% |
| Trade receivables | 40 | €7,734 | €8,869 | +€1,135 | +14.7% |
| Other amounts receivable | 41 | €2,958 | €0 | -€2,958 | -100.0% |
| Cash at bank and in hand | 54/58 | €489 | €2,731 | +€2,242 | +458.8% |
| Deferred charges and accrued income | 490/1 | €1,779 | €1,623 | -€156 | -8.8% |
| Total equity and liabilities | 10/49 | €528,172 | €486,101 | -€42,071 | -8.0% |
| Equity | 10/15 | -€188,012 | -€153,703 | +€34,309 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€206,612 | -€172,303 | +€34,309 | +16.6% |
| Amounts payable | 17/49 | €716,183 | €639,804 | -€76,380 | -10.7% |
| Amounts payable after more than one year | 17 | €457,115 | €420,069 | -€37,045 | -8.1% |
| Financial debts | 170/4 | €457,115 | €420,069 | -€37,045 | -8.1% |
| Amounts payable within one year | 42/48 | €256,896 | €218,187 | -€38,709 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €38,407 | €37,045 | -€1,362 | -3.5% |
| Trade debts | 44 | €14,574 | €13,385 | -€1,188 | -8.2% |
| Suppliers | 440/4 | €14,574 | €13,385 | -€1,188 | -8.2% |
| Taxes, remuneration and social security | 45 | €19,536 | €14,412 | -€5,124 | -26.2% |
| Taxes | 450/3 | €19,131 | €12,057 | -€7,074 | -37.0% |
| Remuneration and social security | 454/9 | €405 | €2,355 | +€1,950 | +481.5% |
| Other amounts payable | 47/48 | €184,380 | €153,344 | -€31,036 | -16.8% |
| Accrued charges and deferred income | 492/3 | €2,173 | €1,547 | -€625 | -28.8% |
| Remuneration, social security and pensions | 62 | €4,277 | €0 | -€4,277 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,770 | €45,129 | -€7,641 | -14.5% |
| Other operating charges | 640/8 | €7,188 | €6,942 | -€246 | -3.4% |
| Gross operating margin | 9900 | €82,020 | €94,665 | +€12,645 | +15.4% |
| Operating profit (loss) | 9901 | €17,786 | €42,594 | +€24,809 | +139.5% |
| Financial income | 75/76B | €32 | €426 | +€393 | +1221.6% |
| Recurring financial income | 75 | €32 | €426 | +€393 | +1221.6% |
| Financial charges | 65/66B | €9,684 | €8,711 | -€973 | -10.0% |
| Recurring financial charges | 65 | €9,684 | €8,711 | -€973 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €8,134 | €34,309 | +€26,175 | +321.8% |
| Profit (loss) for the period | 9904 | €8,134 | €34,309 | +€26,175 | +321.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,134 | €34,309 | +€26,175 | +321.8% |
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 11 October 2026 via checked.be.