DC Sales: 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 Sales
Largest movements
- Tangible fixed assets -€5,921
down €5,921 (-1.7%), from €341,415 to €335,494
- Debts after one year -€16,222
down €16,222 (-8.0%), from €203,073 to €186,851
- Trade debts +€12,260
up €12,260 (+239%), from €5,133 to €17,394
- Gross operating margin -€11,822
down €11,822 (-47.8%), from €24,735 to €12,912
- Taxes -€1,996
down €1,996 (-74.3%), from €2,686 to €690
- Other operating charges +€571
up €571 (+20.4%), from €2,794 to €3,365
- Financial charges -€316
down €316 (-7.1%), from €4,449 to €4,133
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.
Derived cash bridge
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 | €360,551 | €351,998 | -€8,553 | -2.4% |
| Fixed assets | 21/28 | €341,415 | €335,494 | -€5,921 | -1.7% |
| Tangible fixed assets | 22/27 | €341,415 | €335,494 | -€5,921 | -1.7% |
| Land and buildings | 22 | €341,415 | €335,494 | -€5,921 | -1.7% |
| Current assets | 29/58 | €19,137 | €16,505 | -€2,632 | -13.8% |
| Amounts receivable within one year | 40/41 | €13,937 | €12,417 | -€1,520 | -10.9% |
| Trade receivables | 40 | €13,920 | €12,400 | -€1,520 | -10.9% |
| Other amounts receivable | 41 | €17 | €17 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,954 | €3,834 | -€1,120 | -22.6% |
| Deferred charges and accrued income | 490/1 | €246 | €254 | +€8 | +3.3% |
| Total equity and liabilities | 10/49 | €360,551 | €351,998 | -€8,553 | -2.4% |
| Equity | 10/15 | €28,718 | €25,713 | -€3,005 | -10.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €22,218 | €19,213 | -€3,005 | -13.5% |
| Distributable reserves | 133 | €22,218 | €19,213 | -€3,005 | -13.5% |
| Amounts payable | 17/49 | €331,834 | €326,286 | -€5,548 | -1.7% |
| Amounts payable after more than one year | 17 | €203,073 | €186,851 | -€16,222 | -8.0% |
| Financial debts | 170/4 | €203,073 | €186,851 | -€16,222 | -8.0% |
| Amounts payable within one year | 42/48 | €127,761 | €138,434 | +€10,674 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €15,918 | €16,222 | +€303 | +1.9% |
| Trade debts | 44 | €5,133 | €17,394 | +€12,260 | +239% |
| Suppliers | 440/4 | €5,133 | €17,394 | +€12,260 | +239% |
| Taxes, remuneration and social security | 45 | €4,023 | €4,583 | +€560 | +13.9% |
| Taxes | 450/3 | €4,023 | €4,583 | +€560 | +13.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €102,686 | €100,236 | -€2,450 | -2.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,633 | €7,728 | +€95 | +1.2% |
| Other operating charges | 640/8 | €2,794 | €3,365 | +€571 | +20.4% |
| Gross operating margin | 9900 | €24,735 | €12,912 | -€11,822 | -47.8% |
| Operating profit (loss) | 9901 | €14,307 | €1,819 | -€12,488 | -87.3% |
| Financial charges | 65/66B | €4,449 | €4,133 | -€316 | -7.1% |
| Recurring financial charges | 65 | €4,449 | €4,133 | -€316 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €9,858 | -€2,314 | -€12,173 | |
| Income taxes | 67/77 | €2,686 | €690 | -€1,996 | -74.3% |
| Profit (loss) for the period | 9904 | €7,172 | -€3,005 | -€10,177 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,172 | -€3,005 | -€10,177 |
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 18 October 2026 via checked.be.