DC&S-I: 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&S-I
Largest movements
- Tangible fixed assets +€97,777
up €97,777 (+7.3%), from €1.3m to €1.4m
of which Land and buildings: +€111,755
- Trade debts +€156,181
up €156,181 (+360.3%), from €43,352 to €199,533
- Profit (loss) carried forward -€31,643
down €31,643 (-5917.2%), from -€535 to -€32,178
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Gross operating margin -€3,509
down €3,509 (-6.4%), from €54,742 to €51,233
- Depreciation -€2,933
down €2,933 (-4.7%), from €62,259 to €59,326
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 | €1,347,045 | €1,456,990 | +€109,945 | +8.2% |
| Fixed assets | 21/28 | €1,339,213 | €1,436,260 | +€97,047 | +7.2% |
| Intangible fixed assets | 21 | €3,037 | €2,307 | -€730 | -24.0% |
| Tangible fixed assets | 22/27 | €1,336,176 | €1,433,953 | +€97,777 | +7.3% |
| Land and buildings | 22 | €1,297,044 | €1,408,799 | +€111,755 | +8.6% |
| Plant, machinery and equipment | 23 | €14,443 | €2,284 | -€12,159 | -84.2% |
| Furniture and vehicles | 24 | €24,689 | €22,870 | -€1,819 | -7.4% |
| Current assets | 29/58 | €7,832 | €20,730 | +€12,898 | +164.7% |
| Amounts receivable within one year | 40/41 | €6,145 | €20,356 | +€14,211 | +231.3% |
| Trade receivables | 40 | €6,145 | €19,235 | +€13,090 | +213.0% |
| Other amounts receivable | 41 | - | €1,121 | +€1,121 | |
| Cash at bank and in hand | 54/58 | €1,565 | €277 | -€1,287 | -82.3% |
| Deferred charges and accrued income | 490/1 | €122 | €96 | -€26 | -21.5% |
| Total equity and liabilities | 10/49 | €1,347,045 | €1,456,990 | +€109,945 | +8.2% |
| Equity | 10/15 | €99,465 | €67,822 | -€31,643 | -31.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€535 | -€32,178 | -€31,643 | -5917.2% |
| Amounts payable | 17/49 | €1,247,580 | €1,389,168 | +€141,588 | +11.3% |
| Amounts payable after more than one year | 17 | €1,120,699 | €1,119,188 | -€1,511 | -0.1% |
| Financial debts | 170/4 | €1,120,699 | €1,119,188 | -€1,511 | -0.1% |
| Amounts payable within one year | 42/48 | €126,881 | €269,980 | +€143,099 | +112.8% |
| Current portion of amounts payable after more than one year | 42 | €66,497 | €67,584 | +€1,087 | +1.6% |
| Trade debts | 44 | €43,352 | €199,533 | +€156,181 | +360.3% |
| Suppliers | 440/4 | €43,352 | €199,533 | +€156,181 | +360.3% |
| Taxes, remuneration and social security | 45 | €2,032 | €2,863 | +€831 | +40.9% |
| Taxes | 450/3 | €2,032 | €2,863 | +€831 | +40.9% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,259 | €59,326 | -€2,933 | -4.7% |
| Other operating charges | 640/8 | €7,939 | €8,212 | +€273 | +3.4% |
| Gross operating margin | 9900 | €54,742 | €51,233 | -€3,509 | -6.4% |
| Operating profit (loss) | 9901 | -€15,457 | -€16,306 | -€849 | -5.5% |
| Financial income | 75/76B | €0 | €19 | +€19 | +12566.7% |
| Recurring financial income | 75 | €0 | €19 | +€19 | +12566.7% |
| Financial charges | 65/66B | €15,569 | €15,356 | -€213 | -1.4% |
| Recurring financial charges | 65 | €15,569 | €15,356 | -€213 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€31,026 | -€31,643 | -€618 | -2.0% |
| Profit (loss) for the period | 9904 | -€31,026 | -€31,643 | -€618 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,026 | -€31,643 | -€618 | -2.0% |
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 11 October 2026 via checked.be.