DC EVENTS: 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 EVENTS
Largest movements
- Cash -€39,775
down €39,775 (-74.0%), from €53,784 to €14,010
mainly Accrued charges and deferred income (-€47,400) and Contributions, distributions and other (-€45,000)
- Tangible fixed assets -€11,749
down €11,749 (-8.5%), from €138,805 to €127,056
of which Other tangible fixed assets: -€26,902
- Receivables within one year -€11,535
down €11,535 (-60.3%), from €19,121 to €7,586
of which Trade receivables: -€13,284
- Deferred charges and accrued income -€9,747
down €9,747 (-69.4%), from €14,047 to €4,300
- Profit (loss) carried forward -€131,112
down €131,112 (-99.4%), from €131,877 to €765
- Reserves +€98,000
new in 2025: €98,000
- Accrued charges and deferred income -€47,400
down €47,400 (-98.5%), from €48,100 to €700
- Advances received +€21,900
up €21,900 (+156.4%), from €14,000 to €35,900
- Other debts -€7,247
down €7,247 (-76.2%), from €9,513 to €2,266
- Gross operating margin -€14,271
down €14,271 (-24.0%), from €59,422 to €45,151
- Depreciation +€10,673
up €10,673 (+48.5%), from €22,026 to €32,699
- Taxes -€8,908
down €8,908, from €7,348 to -€1,560
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 | €226,598 | €154,279 | -€72,319 | -31.9% |
| Fixed assets | 21/28 | €138,805 | €127,056 | -€11,749 | -8.5% |
| Tangible fixed assets | 22/27 | €138,805 | €127,056 | -€11,749 | -8.5% |
| Plant, machinery and equipment | 23 | €10,631 | €25,785 | +€15,153 | +142.5% |
| Other tangible fixed assets | 26 | €128,174 | €101,272 | -€26,902 | -21.0% |
| Current assets | 29/58 | €87,793 | €27,223 | -€60,570 | -69.0% |
| Stocks and contracts in progress | 3 | €840 | €1,327 | +€487 | +58.0% |
| Stocks | 30/36 | €840 | €1,327 | +€487 | +58.0% |
| Amounts receivable within one year | 40/41 | €19,121 | €7,586 | -€11,535 | -60.3% |
| Trade receivables | 40 | €15,965 | €2,681 | -€13,284 | -83.2% |
| Other amounts receivable | 41 | €3,156 | €4,905 | +€1,749 | +55.4% |
| Cash at bank and in hand | 54/58 | €53,784 | €14,010 | -€39,775 | -74.0% |
| Deferred charges and accrued income | 490/1 | €14,047 | €4,300 | -€9,747 | -69.4% |
| Total equity and liabilities | 10/49 | €226,598 | €154,279 | -€72,319 | -31.9% |
| Equity | 10/15 | €146,877 | €113,765 | -€33,112 | -22.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €98,000 | +€98,000 | |
| Distributable reserves | 133 | - | €98,000 | +€98,000 | |
| Profit (loss) carried forward | 14 | €131,877 | €765 | -€131,112 | -99.4% |
| Amounts payable | 17/49 | €79,721 | €40,514 | -€39,207 | -49.2% |
| Amounts payable within one year | 42/48 | €31,621 | €39,814 | +€8,193 | +25.9% |
| Trade debts | 44 | €1,901 | €1,433 | -€468 | -24.6% |
| Suppliers | 440/4 | €1,901 | €1,433 | -€468 | -24.6% |
| Advances received on contracts in progress | 46 | €14,000 | €35,900 | +€21,900 | +156.4% |
| Taxes, remuneration and social security | 45 | €6,207 | €215 | -€5,992 | -96.5% |
| Taxes | 450/3 | €6,207 | €215 | -€5,992 | -96.5% |
| Other amounts payable | 47/48 | €9,513 | €2,266 | -€7,247 | -76.2% |
| Accrued charges and deferred income | 492/3 | €48,100 | €700 | -€47,400 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,026 | €32,699 | +€10,673 | +48.5% |
| Other operating charges | 640/8 | €1,728 | €2,067 | +€340 | +19.6% |
| Gross operating margin | 9900 | €59,422 | €45,151 | -€14,271 | -24.0% |
| Operating profit (loss) | 9901 | €35,668 | €10,385 | -€25,283 | -70.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -89.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -89.5% |
| Financial charges | 65/66B | €60 | €57 | -€3 | -4.6% |
| Recurring financial charges | 65 | €60 | €57 | -€3 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €35,609 | €10,328 | -€25,281 | -71.0% |
| Income taxes | 67/77 | €7,348 | -€1,560 | -€8,908 | |
| Profit (loss) for the period | 9904 | €28,261 | €11,888 | -€16,373 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,261 | €11,888 | -€16,373 | -57.9% |
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 10 October 2026 via checked.be.