DC PROOF: 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 PROOF
Largest movements
- Receivables within one year +€19,660
up €19,660 (+86530.6%), from €23 to €19,682
of which Trade receivables: +€11,458
- Tangible fixed assets -€3,397
down €3,397 (-51.2%), from €6,641 to €3,243
of which Furniture and vehicles: -€3,977
- Cash -€1,694
down €1,694 (-12.5%), from €13,542 to €11,848
mainly Receivables within one year (-€19,660) and Contributions, distributions and other (-€6,000)
- Other debts +€9,517
up €9,517 (+710.6%), from €1,339 to €10,856
- Reserves +€8,707
up €8,707 (+400.3%), from €2,175 to €10,882
- Tax, wage and social debts -€2,997
down €2,997 (-28.4%), from €10,570 to €7,573
of which Taxes: -€5,053
- Trade debts -€658
down €658 (-58.8%), from €1,120 to €462
- Gross operating margin +€21,485
up €21,485, from -€846 to €20,639
- Depreciation -€899
down €899 (-17.9%), from €5,021 to €4,122
- Financial charges +€242
up €242 (+36.3%), from €665 to €907
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 | €20,205 | €34,773 | +€14,568 | +72.1% |
| Fixed assets | 21/28 | €6,641 | €3,243 | -€3,397 | -51.2% |
| Tangible fixed assets | 22/27 | €6,641 | €3,243 | -€3,397 | -51.2% |
| Plant, machinery and equipment | 23 | - | €650 | +€650 | |
| Furniture and vehicles | 24 | €6,430 | €2,453 | -€3,977 | -61.8% |
| Other tangible fixed assets | 26 | €210 | €140 | -€70 | -33.3% |
| Current assets | 29/58 | €13,565 | €31,530 | +€17,965 | +132.4% |
| Amounts receivable within one year | 40/41 | €23 | €19,682 | +€19,660 | +86530.6% |
| Trade receivables | 40 | - | €11,458 | +€11,458 | |
| Other amounts receivable | 41 | €23 | €8,224 | +€8,202 | +36098.8% |
| Cash at bank and in hand | 54/58 | €13,542 | €11,848 | -€1,694 | -12.5% |
| Total equity and liabilities | 10/49 | €20,205 | €34,773 | +€14,568 | +72.1% |
| Equity | 10/15 | €7,175 | €15,882 | +€8,707 | +121.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,175 | €10,882 | +€8,707 | +400.3% |
| Distributable reserves | 133 | €2,175 | €10,882 | +€8,707 | +400.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,030 | €18,891 | +€5,861 | +45.0% |
| Amounts payable within one year | 42/48 | €13,030 | €18,891 | +€5,861 | +45.0% |
| Trade debts | 44 | €1,120 | €462 | -€658 | -58.8% |
| Suppliers | 440/4 | €1,120 | €462 | -€658 | -58.8% |
| Taxes, remuneration and social security | 45 | €10,570 | €7,573 | -€2,997 | -28.4% |
| Taxes | 450/3 | €10,570 | €5,517 | -€5,053 | -47.8% |
| Remuneration and social security | 454/9 | €0 | €2,056 | +€2,056 | |
| Other amounts payable | 47/48 | €1,339 | €10,856 | +€9,517 | +710.6% |
| Non-recurring operating income | 76A | €1,317 | €0 | -€1,317 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,021 | €4,122 | -€899 | -17.9% |
| Other operating charges | 640/8 | €700 | €739 | +€39 | +5.5% |
| Gross operating margin | 9900 | -€846 | €20,639 | +€21,485 | |
| Operating profit (loss) | 9901 | -€6,567 | €15,778 | +€22,345 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €665 | €907 | +€242 | +36.3% |
| Recurring financial charges | 65 | €665 | €907 | +€242 | +36.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,232 | €14,871 | +€22,103 | |
| Income taxes | 67/77 | €149 | €164 | +€15 | +10.3% |
| Profit (loss) for the period | 9904 | -€7,381 | €14,707 | +€22,087 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,381 | €14,707 | +€22,087 |
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.