DC&J CREATION: 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&J CREATION
Largest movements
- Stocks and contracts +€207,817
up €207,817 (+35.2%), from €590,667 to €798,484
- Receivables within one year +€108,571
up €108,571 (+12.2%), from €891,905 to €1.0m
of which Other amounts receivable: +€88,078
- Cash -€30,672
down €30,672 (-6.9%), from €443,655 to €412,983
mainly Stocks and contracts (-€207,817) and Receivables within one year (-€108,571)
- Advances received +€206,781
up €206,781 (+289.2%), from €71,500 to €278,281
- Tax, wage and social debts -€67,216
down €67,216 (-32.9%), from €204,150 to €136,934
of which Taxes: -€83,301
- Accrued charges and deferred income +€55,385
up €55,385 (+4.0%), from €1.4m to €1.4m
- Other debts +€43,819
up €43,819 (+66.0%), from €66,409 to €110,228
- Trade debts +€27,844
up €27,844 (+15.2%), from €183,103 to €210,947
- Gross operating margin +€468,570
up €468,570 (+28.8%), from €1.6m to €2.1m
- Staff costs +€391,764
up €391,764 (+26.3%), from €1.5m to €1.9m
- Financial charges +€41,077
up €41,077 (+40.3%), from €101,848 to €142,925
- Write-downs +€34,201
new in 2025: €34,201
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 | €1,929,526 | €2,215,241 | +€285,715 | +14.8% |
| Fixed assets | 21/28 | €1,126 | €631 | -€495 | -43.9% |
| Tangible fixed assets | 22/27 | €1,126 | €631 | -€495 | -43.9% |
| Furniture and vehicles | 24 | €1,126 | €631 | -€495 | -43.9% |
| Current assets | 29/58 | €1,928,400 | €2,214,609 | +€286,209 | +14.8% |
| Stocks and contracts in progress | 3 | €590,667 | €798,484 | +€207,817 | +35.2% |
| Contracts in progress | 37 | €590,667 | €798,484 | +€207,817 | +35.2% |
| Amounts receivable within one year | 40/41 | €891,905 | €1,000,476 | +€108,571 | +12.2% |
| Trade receivables | 40 | €88,206 | €108,700 | +€20,494 | +23.2% |
| Other amounts receivable | 41 | €803,699 | €891,776 | +€88,078 | +11.0% |
| Cash at bank and in hand | 54/58 | €443,655 | €412,983 | -€30,672 | -6.9% |
| Deferred charges and accrued income | 490/1 | €2,173 | €2,666 | +€493 | +22.7% |
| Total equity and liabilities | 10/49 | €1,929,526 | €2,215,241 | +€285,715 | +14.8% |
| Equity | 10/15 | €15,147 | €34,249 | +€19,102 | +126.1% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,853 | €10,249 | +€19,102 | |
| Amounts payable | 17/49 | €1,914,379 | €2,180,992 | +€266,613 | +13.9% |
| Amounts payable within one year | 42/48 | €525,161 | €736,390 | +€211,228 | +40.2% |
| Trade debts | 44 | €183,103 | €210,947 | +€27,844 | +15.2% |
| Suppliers | 440/4 | €183,103 | €210,947 | +€27,844 | +15.2% |
| Advances received on contracts in progress | 46 | €71,500 | €278,281 | +€206,781 | +289.2% |
| Taxes, remuneration and social security | 45 | €204,150 | €136,934 | -€67,216 | -32.9% |
| Taxes | 450/3 | €98,332 | €15,031 | -€83,301 | -84.7% |
| Remuneration and social security | 454/9 | €105,818 | €121,903 | +€16,085 | +15.2% |
| Other amounts payable | 47/48 | €66,409 | €110,228 | +€43,819 | +66.0% |
| Accrued charges and deferred income | 492/3 | €1,389,217 | €1,444,602 | +€55,385 | +4.0% |
| Non-recurring operating income | 76A | €25,891 | €12,041 | -€13,850 | -53.5% |
| Remuneration, social security and pensions | 62 | €1,488,880 | €1,880,644 | +€391,764 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321 | €495 | +€174 | +54.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €34,201 | +€34,201 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €1,280 | €2,992 | +€1,711 | +133.7% |
| Non-recurring operating charges | 66A | €26,272 | €0 | -€26,272 | -100.0% |
| Gross operating margin | 9900 | €1,626,818 | €2,095,388 | +€468,570 | +28.8% |
| Operating profit (loss) | 9901 | €110,064 | €177,056 | +€66,992 | +60.9% |
| Financial income | 75/76B | €8 | €1 | -€7 | -82.2% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -82.2% |
| Financial charges | 65/66B | €101,848 | €142,925 | +€41,077 | +40.3% |
| Recurring financial charges | 65 | €101,848 | €142,925 | +€41,077 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €8,224 | €34,132 | +€25,908 | +315.0% |
| Income taxes | 67/77 | €6,453 | €15,031 | +€8,578 | +132.9% |
| Profit (loss) for the period | 9904 | €1,771 | €19,102 | +€17,331 | +978.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,771 | €19,102 | +€17,331 | +978.6% |
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.