DC FASTFOOD: 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 FASTFOOD
Largest movements
- Cash -€15,457
down €15,457 (-48.5%), from €31,899 to €16,442
mainly Net result for the year (-€16,244) and Receivables within one year (-€15,322)
- Receivables within one year +€15,322
up €15,322 (+2,290%), from €669 to €15,991
- Financial fixed assets -€6,330
down €6,330 (-25.5%), from €24,850 to €18,520
- Tangible fixed assets -€1,096
down €1,096 (-29.8%), from €3,677 to €2,581
of which Furniture and vehicles: -€600
- Reserves -€16,244
down €16,244 (-94.7%), from €17,151 to €907
- Tax, wage and social debts +€9,437
up €9,437 (+29.8%), from €31,694 to €41,131
of which Remuneration and social security: +€8,421
- Trade debts -€7,763
down €7,763 (-91.2%), from €8,513 to €750
- Other debts +€7,101
up €7,101 (+498%), from €1,425 to €8,526
- Gross operating margin -€32,769
down €32,769 (-29.1%), from €112,507 to €79,738
- Other operating charges +€6,405
up €6,405 (+210%), from €3,054 to €9,459
- Staff costs -€4,566
down €4,566 (-5.2%), from €88,071 to €83,505
- Taxes -€2,576
down €2,576 (-94.8%), from €2,717 to €141
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 | €64,283 | €56,814 | -€7,470 | -11.6% |
| Fixed assets | 21/28 | €28,527 | €21,101 | -€7,426 | -26.0% |
| Tangible fixed assets | 22/27 | €3,677 | €2,581 | -€1,096 | -29.8% |
| Plant, machinery and equipment | 23 | €1,803 | €1,307 | -€496 | -27.5% |
| Furniture and vehicles | 24 | €1,874 | €1,274 | -€600 | -32.0% |
| Financial fixed assets | 28 | €24,850 | €18,520 | -€6,330 | -25.5% |
| Current assets | 29/58 | €35,756 | €35,712 | -€44 | -0.1% |
| Stocks and contracts in progress | 3 | €3,077 | €3,221 | +€144 | +4.7% |
| Stocks | 30/36 | €3,077 | €3,221 | +€144 | +4.7% |
| Amounts receivable within one year | 40/41 | €669 | €15,991 | +€15,322 | +2,290% |
| Other amounts receivable | 41 | €669 | €15,991 | +€15,322 | +2,290% |
| Cash at bank and in hand | 54/58 | €31,899 | €16,442 | -€15,457 | -48.5% |
| Deferred charges and accrued income | 490/1 | €111 | €59 | -€52 | -47.1% |
| Total equity and liabilities | 10/49 | €64,283 | €56,814 | -€7,470 | -11.6% |
| Equity | 10/15 | €22,651 | €6,407 | -€16,244 | -71.7% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Reserves | 13 | €17,151 | €907 | -€16,244 | -94.7% |
| Distributable reserves | 133 | €17,151 | €907 | -€16,244 | -94.7% |
| Amounts payable | 17/49 | €41,632 | €50,407 | +€8,775 | +21.1% |
| Amounts payable within one year | 42/48 | €41,632 | €50,407 | +€8,775 | +21.1% |
| Trade debts | 44 | €8,513 | €750 | -€7,763 | -91.2% |
| Suppliers | 440/4 | €8,513 | €750 | -€7,763 | -91.2% |
| Taxes, remuneration and social security | 45 | €31,694 | €41,131 | +€9,437 | +29.8% |
| Taxes | 450/3 | €19,873 | €20,889 | +€1,016 | +5.1% |
| Remuneration and social security | 454/9 | €11,822 | €20,242 | +€8,421 | +71.2% |
| Other amounts payable | 47/48 | €1,425 | €8,526 | +€7,101 | +498% |
| Remuneration, social security and pensions | 62 | €88,071 | €83,505 | -€4,566 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €680 | €1,096 | +€416 | +61.3% |
| Other operating charges | 640/8 | €3,054 | €9,459 | +€6,405 | +210% |
| Non-recurring operating charges | 66A | €11,396 | - | -€11,396 | |
| Gross operating margin | 9900 | €112,507 | €79,738 | -€32,769 | -29.1% |
| Operating profit (loss) | 9901 | €9,307 | -€14,322 | -€23,629 | |
| Financial income | 75/76B | €45 | €2 | -€43 | -95.5% |
| Recurring financial income | 75 | €45 | €2 | -€43 | -95.5% |
| Financial charges | 65/66B | €1,262 | €1,784 | +€522 | +41.3% |
| Recurring financial charges | 65 | €1,262 | €1,784 | +€522 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €8,090 | -€16,103 | -€24,194 | |
| Income taxes | 67/77 | €2,717 | €141 | -€2,576 | -94.8% |
| Profit (loss) for the period | 9904 | €5,374 | -€16,244 | -€21,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,374 | -€16,244 | -€21,618 |
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 28 October 2026 via checked.be.