DC SRL: 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 SRL
Largest movements
- Receivables within one year +€156,851
up €156,851 (+1047.6%), from €14,972 to €171,823
of which Trade receivables: +€160,224
- Cash +€46,103
up €46,103 (+2009.7%), from €2,294 to €48,397
mainly Trade debts (+€173,773) and Net result for the year (+€64,954)
- Deferred charges and accrued income +€12,183
new in 2025: €12,183
- Tangible fixed assets -€8,203
down €8,203 (-2.3%), from €354,918 to €346,715
of which Land and buildings: -€13,776
- Trade debts +€173,773
up €173,773 (+9013.1%), from €1,928 to €175,701
- Profit (loss) carried forward +€65,615
up €65,615, from -€51,396 to €14,219
- Other debts -€33,399
down €33,399 (-24.7%), from €135,043 to €101,644
- Provisions -€21,262
down €21,262 (-35.7%), from €59,616 to €38,354
- Advances received +€20,000
new in 2025: €20,000
- Gross operating margin +€60,212
up €60,212 (+132.2%), from €45,561 to €105,773
- Taxes +€17,157
up €17,157 (+202.0%), from €8,493 to €25,650
- Write-downs +€10,372
new in 2025: €10,372
- Financial charges +€2,642
up €2,642 (+144.2%), from €1,832 to €4,474
- Depreciation +€1,384
up €1,384 (+8.7%), from €15,999 to €17,383
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 | €374,012 | €584,566 | +€210,554 | +56.3% |
| Fixed assets | 21/28 | €355,042 | €346,839 | -€8,203 | -2.3% |
| Tangible fixed assets | 22/27 | €354,918 | €346,715 | -€8,203 | -2.3% |
| Land and buildings | 22 | €354,918 | €341,142 | -€13,776 | -3.9% |
| Plant, machinery and equipment | 23 | - | €840 | +€840 | |
| Furniture and vehicles | 24 | - | €4,733 | +€4,733 | |
| Financial fixed assets | 28 | €124 | €124 | -€0 | 0.0% |
| Current assets | 29/58 | €18,970 | €237,726 | +€218,756 | +1153.2% |
| Stocks and contracts in progress | 3 | €1,704 | €5,324 | +€3,620 | +212.4% |
| Stocks | 30/36 | €1,704 | €5,324 | +€3,620 | +212.4% |
| Amounts receivable within one year | 40/41 | €14,972 | €171,823 | +€156,851 | +1047.6% |
| Trade receivables | 40 | €2,822 | €163,046 | +€160,224 | +5677.7% |
| Other amounts receivable | 41 | €12,150 | €8,776 | -€3,374 | -27.8% |
| Cash at bank and in hand | 54/58 | €2,294 | €48,397 | +€46,103 | +2009.7% |
| Deferred charges and accrued income | 490/1 | - | €12,183 | +€12,183 | |
| Total equity and liabilities | 10/49 | €374,012 | €584,566 | +€210,554 | +56.3% |
| Equity | 10/15 | €138,889 | €203,843 | +€64,954 | +46.8% |
| Contributions | 10/11 | €49,600 | €49,600 | = | 0.0% |
| Reserves | 13 | €140,685 | €140,023 | -€662 | -0.5% |
| Non-distributable reserves | 130/1 | €4,960 | €0 | -€4,960 | -100.0% |
| Reserves not available under the articles | 1311 | €4,960 | €0 | -€4,960 | -100.0% |
| Tax-exempt reserves | 132 | €115,725 | €115,063 | -€662 | -0.6% |
| Distributable reserves | 133 | €20,000 | €24,960 | +€4,960 | +24.8% |
| Profit (loss) carried forward | 14 | -€51,396 | €14,219 | +€65,615 | |
| Provisions and deferred taxes | 16 | €59,616 | €38,354 | -€21,262 | -35.7% |
| Deferred taxes | 168 | €59,616 | €38,354 | -€21,262 | -35.7% |
| Amounts payable | 17/49 | €175,507 | €342,368 | +€166,861 | +95.1% |
| Amounts payable after more than one year | 17 | €17,662 | €8,155 | -€9,507 | -53.8% |
| Financial debts | 170/4 | €17,662 | €8,155 | -€9,507 | -53.8% |
| Amounts payable within one year | 42/48 | €157,845 | €334,076 | +€176,231 | +111.6% |
| Current portion of amounts payable after more than one year | 42 | €9,965 | €10,286 | +€321 | +3.2% |
| Trade debts | 44 | €1,928 | €175,701 | +€173,773 | +9013.1% |
| Suppliers | 440/4 | €1,928 | €175,701 | +€173,773 | +9013.1% |
| Advances received on contracts in progress | 46 | - | €20,000 | +€20,000 | |
| Taxes, remuneration and social security | 45 | €10,909 | €26,446 | +€15,537 | +142.4% |
| Taxes | 450/3 | €10,909 | €26,446 | +€15,537 | +142.4% |
| Other amounts payable | 47/48 | €135,043 | €101,644 | -€33,399 | -24.7% |
| Accrued charges and deferred income | 492/3 | - | €137 | +€137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,999 | €17,383 | +€1,384 | +8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,372 | +€10,372 | |
| Other operating charges | 640/8 | €3,610 | €4,201 | +€591 | +16.4% |
| Gross operating margin | 9900 | €45,561 | €105,773 | +€60,212 | +132.2% |
| Operating profit (loss) | 9901 | €25,952 | €73,817 | +€47,865 | +184.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.0% |
| Financial charges | 65/66B | €1,832 | €4,474 | +€2,642 | +144.2% |
| Recurring financial charges | 65 | €1,832 | €4,474 | +€2,642 | +144.2% |
| Profit (loss) for the period before taxes | 9903 | €24,121 | €69,343 | +€45,222 | +187.5% |
| Transfer from deferred taxes | 780 | €2,537 | €21,261 | +€18,724 | +738.0% |
| Income taxes | 67/77 | €8,493 | €25,650 | +€17,157 | +202.0% |
| Profit (loss) for the period | 9904 | €18,165 | €64,954 | +€46,789 | +257.6% |
| Transfer from tax-exempt reserves | 789 | €4,926 | €661 | -€4,265 | -86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,091 | €65,616 | +€42,525 | +184.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.