DC-GROUND: 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-GROUND
Largest movements
- Stocks and contracts +€107,785
up €107,785 (+8.5%), from €1.3m to €1.4m
- Cash +€59,448
up €59,448 (+983.2%), from €6,047 to €65,494
mainly Debts after one year (+€115,000) and Other debts (+€64,622)
- Debts after one year +€115,000
up €115,000 (+8.5%), from €1.4m to €1.5m
- Other debts +€64,622
up €64,622 (+1224.3%), from €5,278 to €69,900
- Profit (loss) carried forward -€18,313
down €18,313 (-26.9%), from -€68,185 to -€86,497
- Other operating charges +€2,659
up €2,659 (+124.8%), from €2,131 to €4,790
- Financial charges -€2,271
down €2,271 (-97.4%), from €2,333 to €61
- Depreciation +€1,585
up €1,585 (+77.9%), from €2,034 to €3,620
- Gross operating margin -€1,116
down €1,116 (-12.8%), from -€8,727 to -€9,842
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 | €1,299,094 | €1,460,417 | +€161,324 | +12.4% |
| Fixed assets | 21/28 | €16,214 | €12,594 | -€3,620 | -22.3% |
| Tangible fixed assets | 22/27 | €16,214 | €12,594 | -€3,620 | -22.3% |
| Furniture and vehicles | 24 | €16,214 | €12,594 | -€3,620 | -22.3% |
| Current assets | 29/58 | €1,282,880 | €1,447,823 | +€164,943 | +12.9% |
| Stocks and contracts in progress | 3 | €1,273,047 | €1,380,832 | +€107,785 | +8.5% |
| Stocks | 30/36 | €1,273,047 | €1,380,832 | +€107,785 | +8.5% |
| Amounts receivable within one year | 40/41 | €2,970 | €631 | -€2,340 | -78.8% |
| Other amounts receivable | 41 | €2,970 | €631 | -€2,340 | -78.8% |
| Cash at bank and in hand | 54/58 | €6,047 | €65,494 | +€59,448 | +983.2% |
| Deferred charges and accrued income | 490/1 | €816 | €867 | +€50 | +6.2% |
| Total equity and liabilities | 10/49 | €1,299,094 | €1,460,417 | +€161,324 | +12.4% |
| Equity | 10/15 | -€65,185 | -€83,497 | -€18,313 | -28.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,185 | -€86,497 | -€18,313 | -26.9% |
| Amounts payable | 17/49 | €1,364,278 | €1,543,915 | +€179,636 | +13.2% |
| Amounts payable after more than one year | 17 | €1,359,000 | €1,474,000 | +€115,000 | +8.5% |
| Financial debts | 170/4 | €1,359,000 | €1,474,000 | +€115,000 | +8.5% |
| Amounts payable within one year | 42/48 | €5,278 | €69,915 | +€64,636 | +1224.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €14 | +€14 | |
| Suppliers | 440/4 | €0 | €14 | +€14 | |
| Other amounts payable | 47/48 | €5,278 | €69,900 | +€64,622 | +1224.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,034 | €3,620 | +€1,585 | +77.9% |
| Other operating charges | 640/8 | €2,131 | €4,790 | +€2,659 | +124.8% |
| Gross operating margin | 9900 | -€8,727 | -€9,842 | -€1,116 | -12.8% |
| Operating profit (loss) | 9901 | -€12,892 | -€18,252 | -€5,360 | -41.6% |
| Financial charges | 65/66B | €2,333 | €61 | -€2,271 | -97.4% |
| Recurring financial charges | 65 | €2,333 | €61 | -€2,271 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,224 | -€18,313 | -€3,089 | -20.3% |
| Profit (loss) for the period | 9904 | -€15,224 | -€18,313 | -€3,089 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,224 | -€18,313 | -€3,089 | -20.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.