DC-LNDSCP: 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-LNDSCP
Largest movements
- Receivables within one year -€9,011
down €9,011 (-38.7%), from €23,257 to €14,246
of which Trade receivables: -€7,497
- Cash +€1,476
up €1,476 (+40.3%), from €3,666 to €5,142
mainly Receivables within one year (+€9,011) and Depreciation (+€488)
- Tangible fixed assets -€488
down €488 (-100.0%), from €488 to €0
- Profit (loss) carried forward -€4,923
new in 2025: -€4,923
- Other debts -€2,784
down €2,784 (-100.0%), from €2,784 to €0
- Tax, wage and social debts -€592
down €592 (-8.5%), from €7,003 to €6,410
of which Remuneration and social security: -€624
- Depreciation -€365
down €365 (-42.7%), from €853 to €488
- Gross operating margin -€343
down €343 (-9.9%), from -€3,469 to -€3,813
- Other operating charges -€219
down €219 (-36.1%), from €606 to €387
- Financial charges +€190
up €190 (+199.7%), from €95 to €285
- Financial income +€50
new in 2025: €50
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 | €27,912 | €19,889 | -€8,023 | -28.7% |
| Fixed assets | 21/28 | €988 | €500 | -€488 | -49.4% |
| Tangible fixed assets | 22/27 | €488 | €0 | -€488 | -100.0% |
| Furniture and vehicles | 24 | €488 | €0 | -€488 | -100.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €26,923 | €19,389 | -€7,535 | -28.0% |
| Amounts receivable within one year | 40/41 | €23,257 | €14,246 | -€9,011 | -38.7% |
| Trade receivables | 40 | €20,757 | €13,260 | -€7,497 | -36.1% |
| Other amounts receivable | 41 | €2,500 | €986 | -€1,514 | -60.6% |
| Cash at bank and in hand | 54/58 | €3,666 | €5,142 | +€1,476 | +40.3% |
| Total equity and liabilities | 10/49 | €27,912 | €19,889 | -€8,023 | -28.7% |
| Equity | 10/15 | €18,041 | €13,118 | -€4,923 | -27.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €8,041 | €8,041 | = | 0.0% |
| Distributable reserves | 133 | €8,041 | €8,041 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,923 | -€4,923 | |
| Amounts payable | 17/49 | €9,871 | €6,771 | -€3,100 | -31.4% |
| Amounts payable within one year | 42/48 | €9,871 | €6,771 | -€3,100 | -31.4% |
| Trade debts | 44 | €84 | €360 | +€277 | +330.4% |
| Suppliers | 440/4 | €84 | €360 | +€277 | +330.4% |
| Taxes, remuneration and social security | 45 | €7,003 | €6,410 | -€592 | -8.5% |
| Taxes | 450/3 | €6,378 | €6,410 | +€32 | +0.5% |
| Remuneration and social security | 454/9 | €624 | €0 | -€624 | -100.0% |
| Other amounts payable | 47/48 | €2,784 | €0 | -€2,784 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €853 | €488 | -€365 | -42.7% |
| Other operating charges | 640/8 | €606 | €387 | -€219 | -36.1% |
| Gross operating margin | 9900 | -€3,469 | -€3,813 | -€343 | -9.9% |
| Operating profit (loss) | 9901 | -€4,928 | -€4,688 | +€240 | +4.9% |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €95 | €285 | +€190 | +199.7% |
| Recurring financial charges | 65 | €95 | €285 | +€190 | +199.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,023 | -€4,923 | +€100 | +2.0% |
| Profit (loss) for the period | 9904 | -€5,023 | -€4,923 | +€100 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,023 | -€4,923 | +€100 | +2.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.