DC Resources: 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.
What changed
DC Resources
NACE 46.839, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.9m
2024 · €5.0m-€1.1m
Equity
€3.3m
2024 · €3.3m+€3,891
Cash
€836,665
2024 · €713,783+€122,882
Balance sheet total
€23.9m
2024 · €28.5m-€4.6m
Largest movements
Assets
- Receivables within one year -€2.6m
down €2.6m (-11.4%), from €22.7m to €20.2m
of which Other amounts receivable: -€2.4m
- Receivables after one year -€2.2m
down €2.2m (-43.0%), from €5.0m to €2.9m
of which Other amounts receivable: -€2.1m
Equity and liabilities
- Trade debts -€3.1m
down €3.1m (-19.7%), from €15.6m to €12.5m
- Other debts -€1.1m
down €1.1m (-21.7%), from €5.0m to €3.9m
- Short-term financial debts -€500,000
down €500,000 (-14.3%), from €3.5m to €3.0m
Income statement
- Turnover -€1.6m
down €1.6m (-1.8%), from €88.8m to €87.3m
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.
Result 2024
€5.0m
Turnover
-€1.6m
Other operating income
+€180,540
Goods and materials
-€283,716
Services and other goods
-€4,823
Write-downs
+€620,910
Other operating charges
-€2
Financial income
-€89,730
Financial charges
+€49,337
Taxes
+€274
Result 2025
€3.9m
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.
From operations
+€4.6m
Investment
€0
Financing
-€4.4m
Cash 2024
€713,783
From operations (derived)
+€4.6m
Net result for the year
+€3.9m
Receivables after one year
+€2.2m
Receivables within one year
+€2.6m
Smaller working-capital items
+€585
Trade debts
-€3.1m
Tax, wage and social debts
+€45,708
Other debts
-€1.1m
Financing
-€4.4m
Short-term financial debts
-€500,000
Contributions, distributions and other
-€3.9m
Cash 2025
€836,665
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,490,767 | €23,862,067 | -€4.6m | -16.2% |
| Fixed assets | 21/28 | €10 | €10 | = | 0.0% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €10 | €10 | = | 0.0% |
| Participating interests | 282 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €28,490,758 | €23,862,058 | -€4.6m | -16.2% |
| Amounts receivable after more than one year | 29 | €5,032,125 | €2,869,198 | -€2.2m | -43.0% |
| Trade receivables | 290 | €37,739 | - | -€37,739 | |
| Other amounts receivable | 291 | €4,994,386 | €2,869,198 | -€2.1m | -42.6% |
| Amounts receivable within one year | 40/41 | €22,742,944 | €20,153,695 | -€2.6m | -11.4% |
| Trade receivables | 40 | €19,984,458 | €19,778,944 | -€205,514 | -1.0% |
| Other amounts receivable | 41 | €2,758,486 | €374,751 | -€2.4m | -86.4% |
| Cash at bank and in hand | 54/58 | €713,783 | €836,665 | +€122,882 | +17.2% |
| Deferred charges and accrued income | 490/1 | €1,906 | €2,500 | +€594 | +31.1% |
| Total equity and liabilities | 10/49 | €28,490,767 | €23,862,067 | -€4.6m | -16.2% |
| Equity | 10/15 | €3,317,611 | €3,321,502 | +€3,891 | +0.1% |
| Contributions | 10/11 | €3,000,000 | €3,000,000 | = | 0.0% |
| Capital | 10 | €3,000,000 | €3,000,000 | = | 0.0% |
| Issued capital | 100 | €3,000,000 | €3,000,000 | = | 0.0% |
| Reserves | 13 | €317,611 | €321,502 | +€3,891 | +1.2% |
| Non-distributable reserves | 130/1 | €300,000 | €300,000 | = | 0.0% |
| Legal reserve | 130 | €300,000 | €300,000 | = | 0.0% |
| Distributable reserves | 133 | €17,611 | €21,502 | +€3,891 | +22.1% |
| Amounts payable | 17/49 | €25,173,156 | €20,540,565 | -€4.6m | -18.4% |
| Amounts payable within one year | 42/48 | €25,171,571 | €20,537,801 | -€4.6m | -18.4% |
| Financial debts | 43 | €3,500,000 | €3,000,000 | -€500,000 | -14.3% |
| Credit institutions | 430/8 | €3,500,000 | €3,000,000 | -€500,000 | -14.3% |
| Trade debts | 44 | €15,622,126 | €12,537,649 | -€3.1m | -19.7% |
| Suppliers | 440/4 | €15,622,126 | €12,537,649 | -€3.1m | -19.7% |
| Taxes, remuneration and social security | 45 | €1,009,445 | €1,055,153 | +€45,708 | +4.5% |
| Taxes | 450/3 | €1,009,445 | €1,055,153 | +€45,708 | +4.5% |
| Other amounts payable | 47/48 | €5,040,000 | €3,945,000 | -€1.1m | -21.7% |
| Accrued charges and deferred income | 492/3 | €1,585 | €2,764 | +€1,179 | +74.4% |
| Operating income | 70/76A | €88,838,291 | €87,450,417 | -€1.4m | -1.6% |
| Turnover | 70 | €88,837,160 | €87,268,745 | -€1.6m | -1.8% |
| Other operating income | 74 | €1,131 | €181,672 | +€180,540 | +15959.9% |
| Operating charges | 60/66A | €83,764,767 | €83,432,399 | -€332,368 | -0.4% |
| Goods for resale, raw materials and consumables | 60 | €82,329,592 | €82,613,308 | +€283,716 | +0.3% |
| Purchases | 600/8 | €82,329,592 | €82,613,308 | +€283,716 | +0.3% |
| Services and other goods | 61 | €639,423 | €644,246 | +€4,823 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €795,527 | €174,617 | -€620,910 | -78.1% |
| Other operating charges | 640/8 | €226 | €228 | +€2 | +0.9% |
| Operating profit (loss) | 9901 | €5,073,524 | €4,018,017 | -€1.1m | -20.8% |
| Financial income | 75/76B | €226,870 | €137,141 | -€89,730 | -39.6% |
| Recurring financial income | 75 | €226,870 | €137,141 | -€89,730 | -39.6% |
| Income from current assets | 751 | €222,417 | €124,812 | -€97,605 | -43.9% |
| Other financial income | 752/9 | €4,454 | €12,329 | +€7,876 | +176.8% |
| Financial charges | 65/66B | €254,087 | €204,750 | -€49,337 | -19.4% |
| Recurring financial charges | 65 | €254,087 | €204,750 | -€49,337 | -19.4% |
| Debt charges | 650 | €188,635 | €155,863 | -€32,772 | -17.4% |
| Other financial charges | 652/9 | €65,452 | €48,887 | -€16,565 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €5,046,307 | €3,950,409 | -€1.1m | -21.7% |
| Income taxes | 67/77 | €1,792 | €1,518 | -€274 | -15.3% |
| Taxes | 670/3 | €1,792 | €1,518 | -€274 | -15.3% |
| Profit (loss) for the period | 9904 | €5,044,515 | €3,948,891 | -€1.1m | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,044,515 | €3,948,891 | -€1.1m | -21.7% |
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.