DC PISCINES: 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 PISCINES
Largest movements
- Tangible fixed assets -€65,885
down €65,885 (-48.3%), from €136,509 to €70,624
- Cash -€52,853
down €52,853 (-25.8%), from €204,767 to €151,914
mainly Net result for the year (-€196,540) and Debts after one year (-€30,863)
- Profit (loss) carried forward -€196,540
down €196,540 (-142.9%), from -€137,498 to -€334,037
- Tax, wage and social debts +€143,425
up €143,425 (+41.5%), from €345,792 to €489,217
of which Taxes: +€90,551
- Debts after one year -€30,863
down €30,863 (-87.0%), from €35,462 to €4,600
- Current portion of long-term debt -€28,875
down €28,875 (-53.0%), from €54,454 to €25,579
- Trade debts -€24,491
down €24,491 (-6.1%), from €398,738 to €374,246
- Gross operating margin +€75,933
up €75,933 (+49.2%), from -€154,326 to -€78,393
- Staff costs -€22,097
down €22,097 (-40.0%), from €55,258 to €33,161
- Other operating charges -€5,072
down €5,072 (-35.1%), from €14,444 to €9,372
- Depreciation -€4,591
down €4,591 (-6.0%), from €76,988 to €72,397
- Taxes -€3,287
no longer reported in 2024 (was €3,287)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €982,387 | €870,754 | -€111,634 | -11.4% |
| Fixed assets | 21/28 | €139,673 | €73,788 | -€65,885 | -47.2% |
| Tangible fixed assets | 22/27 | €136,509 | €70,624 | -€65,885 | -48.3% |
| Plant, machinery and equipment | 23 | €14,801 | €7,774 | -€7,027 | -47.5% |
| Furniture and vehicles | 24 | €36,620 | €6,970 | -€29,650 | -81.0% |
| Leasing and similar rights | 25 | €85,087 | €55,880 | -€29,207 | -34.3% |
| Financial fixed assets | 28 | €3,164 | €3,164 | = | 0.0% |
| Current assets | 29/58 | €842,714 | €796,966 | -€45,749 | -5.4% |
| Stocks and contracts in progress | 3 | €11,500 | €11,500 | = | 0.0% |
| Stocks | 30/36 | €11,500 | €11,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €626,447 | €633,551 | +€7,104 | +1.1% |
| Trade receivables | 40 | €539,991 | €563,210 | +€23,219 | +4.3% |
| Other amounts receivable | 41 | €86,457 | €70,341 | -€16,115 | -18.6% |
| Cash at bank and in hand | 54/58 | €204,767 | €151,914 | -€52,853 | -25.8% |
| Total equity and liabilities | 10/49 | €982,387 | €870,754 | -€111,634 | -11.4% |
| Equity | 10/15 | -€117,038 | -€313,577 | -€196,540 | -167.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,498 | -€334,037 | -€196,540 | -142.9% |
| Amounts payable | 17/49 | €1,099,425 | €1,184,331 | +€84,906 | +7.7% |
| Amounts payable after more than one year | 17 | €35,462 | €4,600 | -€30,863 | -87.0% |
| Financial debts | 170/4 | €35,462 | €4,600 | -€30,863 | -87.0% |
| Amounts payable within one year | 42/48 | €1,063,963 | €1,172,564 | +€108,601 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €54,454 | €25,579 | -€28,875 | -53.0% |
| Trade debts | 44 | €398,738 | €374,246 | -€24,491 | -6.1% |
| Suppliers | 440/4 | €398,738 | €374,246 | -€24,491 | -6.1% |
| Advances received on contracts in progress | 46 | - | €10,000 | +€10,000 | |
| Taxes, remuneration and social security | 45 | €345,792 | €489,217 | +€143,425 | +41.5% |
| Taxes | 450/3 | €334,281 | €424,832 | +€90,551 | +27.1% |
| Remuneration and social security | 454/9 | €11,511 | €64,384 | +€52,874 | +459.4% |
| Other amounts payable | 47/48 | €264,980 | €273,522 | +€8,542 | +3.2% |
| Accrued charges and deferred income | 492/3 | - | €7,168 | +€7,168 | |
| Remuneration, social security and pensions | 62 | €55,258 | €33,161 | -€22,097 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,988 | €72,397 | -€4,591 | -6.0% |
| Other operating charges | 640/8 | €14,444 | €9,372 | -€5,072 | -35.1% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | -€154,326 | -€78,393 | +€75,933 | +49.2% |
| Operating profit (loss) | 9901 | -€301,015 | -€193,323 | +€107,692 | +35.8% |
| Financial income | 75/76B | €302 | €10 | -€292 | -96.8% |
| Recurring financial income | 75 | €302 | €10 | -€292 | -96.8% |
| Financial charges | 65/66B | €4,808 | €3,226 | -€1,581 | -32.9% |
| Recurring financial charges | 65 | €3,896 | €1,679 | -€2,217 | -56.9% |
| Non-recurring financial charges | 66B | €911 | €1,547 | +€636 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | -€305,520 | -€196,540 | +€108,981 | +35.7% |
| Income taxes | 67/77 | €3,287 | - | -€3,287 | |
| Profit (loss) for the period | 9904 | -€308,807 | -€196,540 | +€112,268 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€308,807 | -€196,540 | +€112,268 | +36.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.