DC POLE STUDIO: 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 POLE STUDIO
Largest movements
- Cash +€64,830
up €64,830 (+110.0%), from €58,924 to €123,754
mainly Net result for the year (+€58,041) and Trade debts (+€24,496)
- Receivables within one year +€20,910
up €20,910 (+283.7%), from €7,371 to €28,281
of which Trade receivables: +€17,865
- Profit (loss) carried forward +€58,041
up €58,041 (+158.3%), from €36,672 to €94,713
- Trade debts +€24,496
up €24,496 (+469.8%), from €5,214 to €29,710
- Tax, wage and social debts +€4,348
up €4,348 (+21.7%), from €20,007 to €24,355
of which Taxes: +€5,806
- Gross operating margin +€47,485
up €47,485 (+123.0%), from €38,610 to €86,095
- Taxes +€9,675
up €9,675 (+134.0%), from €7,221 to €16,896
- Other operating charges -€8,524
down €8,524 (-95.1%), from €8,968 to €443
- Financial charges +€3,020
up €3,020 (+41.5%), from €7,272 to €10,292
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 | €73,180 | €158,879 | +€85,699 | +117.1% |
| Fixed assets | 21/28 | €5,411 | €5,879 | +€467 | +8.6% |
| Tangible fixed assets | 22/27 | €5,411 | €5,879 | +€467 | +8.6% |
| Furniture and vehicles | 24 | - | €1,061 | +€1,061 | |
| Other tangible fixed assets | 26 | €5,411 | €4,817 | -€594 | -11.0% |
| Current assets | 29/58 | €67,769 | €153,000 | +€85,231 | +125.8% |
| Stocks and contracts in progress | 3 | €1,305 | €965 | -€340 | -26.0% |
| Stocks | 30/36 | €1,305 | €965 | -€340 | -26.0% |
| Amounts receivable within one year | 40/41 | €7,371 | €28,281 | +€20,910 | +283.7% |
| Trade receivables | 40 | €7,371 | €25,236 | +€17,865 | +242.4% |
| Other amounts receivable | 41 | - | €3,045 | +€3,045 | |
| Cash at bank and in hand | 54/58 | €58,924 | €123,754 | +€64,830 | +110.0% |
| Deferred charges and accrued income | 490/1 | €169 | - | -€169 | |
| Total equity and liabilities | 10/49 | €73,180 | €158,879 | +€85,699 | +117.1% |
| Equity | 10/15 | €40,172 | €98,213 | +€58,041 | +144.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,672 | €94,713 | +€58,041 | +158.3% |
| Amounts payable | 17/49 | €33,008 | €60,666 | +€27,657 | +83.8% |
| Amounts payable within one year | 42/48 | €33,008 | €60,666 | +€27,657 | +83.8% |
| Trade debts | 44 | €5,214 | €29,710 | +€24,496 | +469.8% |
| Suppliers | 440/4 | €5,214 | €29,710 | +€24,496 | +469.8% |
| Taxes, remuneration and social security | 45 | €20,007 | €24,355 | +€4,348 | +21.7% |
| Taxes | 450/3 | €15,951 | €21,757 | +€5,806 | +36.4% |
| Remuneration and social security | 454/9 | €4,056 | €2,598 | -€1,458 | -35.9% |
| Other amounts payable | 47/48 | €7,787 | €6,601 | -€1,187 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €510 | €614 | +€104 | +20.4% |
| Other operating charges | 640/8 | €8,968 | €443 | -€8,524 | -95.1% |
| Gross operating margin | 9900 | €38,610 | €86,095 | +€47,485 | +123.0% |
| Operating profit (loss) | 9901 | €29,132 | €85,037 | +€55,905 | +191.9% |
| Financial income | 75/76B | €52 | €192 | +€140 | +270.5% |
| Recurring financial income | 75 | €52 | €192 | +€140 | +270.5% |
| Financial charges | 65/66B | €7,272 | €10,292 | +€3,020 | +41.5% |
| Recurring financial charges | 65 | €7,272 | €10,292 | +€3,020 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €21,912 | €74,937 | +€53,025 | +242.0% |
| Income taxes | 67/77 | €7,221 | €16,896 | +€9,675 | +134.0% |
| Profit (loss) for the period | 9904 | €14,691 | €58,041 | +€43,351 | +295.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,691 | €58,041 | +€43,351 | +295.1% |
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 30 September 2026 via checked.be.