DC FOOD: 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 FOOD
Largest movements
- Intangible fixed assets -€22,921
down €22,921 (-32.4%), from €70,648 to €47,727
- Receivables within one year +€15,280
up €15,280 (+86.6%), from €17,653 to €32,933
of which Trade receivables: +€14,811
- Cash +€4,841
up €4,841 (+6.9%), from €70,187 to €75,028
mainly Depreciation (+€40,020) and Net result for the year (+€10,646)
- Current portion of long-term debt -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Reserves +€10,646
up €10,646 (+12.8%), from €83,257 to €93,903
- Debts after one year +€7,500
up €7,500 (+12.0%), from €62,500 to €70,000
- Accrued charges and deferred income +€6,098
new in 2025: €6,098
- Tax, wage and social debts +€5,051
up €5,051 (+70.6%), from €7,151 to €12,202
- Gross operating margin -€31,206
down €31,206 (-31.8%), from €98,251 to €67,045
- Taxes -€10,025
down €10,025 (-64.5%), from €15,549 to €5,524
- Financial charges +€4,417
up €4,417 (+283.3%), from €1,559 to €5,976
- Depreciation +€4,168
up €4,168 (+11.6%), from €35,852 to €40,020
- Other operating charges +€2,123
up €2,123 (+77.0%), from €2,759 to €4,883
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 | €213,968 | €210,119 | -€3,850 | -1.8% |
| Fixed assets | 21/28 | €125,123 | €100,988 | -€24,135 | -19.3% |
| Intangible fixed assets | 21 | €70,648 | €47,727 | -€22,921 | -32.4% |
| Tangible fixed assets | 22/27 | €54,474 | €53,261 | -€1,213 | -2.2% |
| Plant, machinery and equipment | 23 | €8,012 | €6,832 | -€1,180 | -14.7% |
| Furniture and vehicles | 24 | €19,086 | €14,726 | -€4,360 | -22.8% |
| Other tangible fixed assets | 26 | €27,376 | €31,703 | +€4,327 | +15.8% |
| Current assets | 29/58 | €88,846 | €109,131 | +€20,285 | +22.8% |
| Amounts receivable within one year | 40/41 | €17,653 | €32,933 | +€15,280 | +86.6% |
| Trade receivables | 40 | €17,583 | €32,394 | +€14,811 | +84.2% |
| Other amounts receivable | 41 | €71 | €539 | +€468 | +662.8% |
| Cash at bank and in hand | 54/58 | €70,187 | €75,028 | +€4,841 | +6.9% |
| Deferred charges and accrued income | 490/1 | €1,006 | €1,171 | +€165 | +16.4% |
| Total equity and liabilities | 10/49 | €213,968 | €210,119 | -€3,850 | -1.8% |
| Equity | 10/15 | €85,757 | €96,403 | +€10,646 | +12.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €83,257 | €93,903 | +€10,646 | +12.8% |
| Distributable reserves | 133 | €83,257 | €93,903 | +€10,646 | +12.8% |
| Amounts payable | 17/49 | €128,212 | €113,716 | -€14,495 | -11.3% |
| Amounts payable after more than one year | 17 | €62,500 | €70,000 | +€7,500 | +12.0% |
| Financial debts | 170/4 | €62,500 | €70,000 | +€7,500 | +12.0% |
| Amounts payable within one year | 42/48 | €65,712 | €37,618 | -€28,094 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €0 | -€30,000 | -100.0% |
| Trade debts | 44 | €10,733 | €6,911 | -€3,822 | -35.6% |
| Suppliers | 440/4 | €10,733 | €6,911 | -€3,822 | -35.6% |
| Taxes, remuneration and social security | 45 | €7,151 | €12,202 | +€5,051 | +70.6% |
| Taxes | 450/3 | €7,151 | €12,202 | +€5,051 | +70.6% |
| Other amounts payable | 47/48 | €17,827 | €18,505 | +€677 | +3.8% |
| Accrued charges and deferred income | 492/3 | - | €6,098 | +€6,098 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,852 | €40,020 | +€4,168 | +11.6% |
| Other operating charges | 640/8 | €2,759 | €4,883 | +€2,123 | +77.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €98,251 | €67,045 | -€31,206 | -31.8% |
| Operating profit (loss) | 9901 | €59,639 | €22,142 | -€37,497 | -62.9% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €1,559 | €5,976 | +€4,417 | +283.3% |
| Recurring financial charges | 65 | €1,559 | €5,976 | +€4,417 | +283.3% |
| Profit (loss) for the period before taxes | 9903 | €58,080 | €16,170 | -€41,910 | -72.2% |
| Income taxes | 67/77 | €15,549 | €5,524 | -€10,025 | -64.5% |
| Profit (loss) for the period | 9904 | €42,531 | €10,646 | -€31,885 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,531 | €10,646 | -€31,885 | -75.0% |
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 12 October 2026 via checked.be.