DC&T: 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&T
Largest movements
- Tangible fixed assets -€31,153
down €31,153 (-87.8%), from €35,485 to €4,332
of which Furniture and vehicles: -€30,532
- Stocks and contracts +€14,558
new in 2025: €14,558
- Receivables within one year +€13,917
up €13,917 (+458.2%), from €3,037 to €16,954
of which Trade receivables: +€16,353
- Cash +€8,319
up €8,319 (+32.1%), from €25,913 to €34,232
mainly Investment in fixed assets (net) (+€23,724) and Net result for the year (+€13,178)
- Debts after one year -€13,902
down €13,902 (-31.2%), from €44,588 to €30,686
- Reserves +€13,178
up €13,178 (+420.3%), from €3,135 to €16,313
- Tax, wage and social debts +€6,914
up €6,914 (+789.0%), from €876 to €7,790
- Gross operating margin +€16,171
up €16,171 (+165.4%), from €9,775 to €25,947
- Taxes +€3,019
up €3,019 (+620.5%), from €487 to €3,506
- Depreciation +€935
up €935 (+14.4%), from €6,494 to €7,429
- Staff costs +€575
up €575 (+1039.6%), from €55 to €631
- Financial charges +€452
up €452 (+71.6%), from €631 to €1,084
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 | €64,436 | €70,193 | +€5,757 | +8.9% |
| Fixed assets | 21/28 | €35,485 | €4,332 | -€31,153 | -87.8% |
| Tangible fixed assets | 22/27 | €35,485 | €4,332 | -€31,153 | -87.8% |
| Plant, machinery and equipment | 23 | €2,345 | €1,724 | -€621 | -26.5% |
| Furniture and vehicles | 24 | €33,140 | €2,607 | -€30,532 | -92.1% |
| Current assets | 29/58 | €28,950 | €65,861 | +€36,911 | +127.5% |
| Stocks and contracts in progress | 3 | - | €14,558 | +€14,558 | |
| Stocks | 30/36 | - | €14,558 | +€14,558 | |
| Amounts receivable within one year | 40/41 | €3,037 | €16,954 | +€13,917 | +458.2% |
| Trade receivables | 40 | €601 | €16,954 | +€16,353 | +2722.2% |
| Other amounts receivable | 41 | €2,436 | - | -€2,436 | |
| Cash at bank and in hand | 54/58 | €25,913 | €34,232 | +€8,319 | +32.1% |
| Deferred charges and accrued income | 490/1 | - | €117 | +€117 | |
| Total equity and liabilities | 10/49 | €64,436 | €70,193 | +€5,757 | +8.9% |
| Equity | 10/15 | €6,135 | €19,313 | +€13,178 | +214.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,135 | €16,313 | +€13,178 | +420.3% |
| Distributable reserves | 133 | €3,135 | €16,313 | +€13,178 | +420.3% |
| Amounts payable | 17/49 | €58,300 | €50,880 | -€7,420 | -12.7% |
| Amounts payable after more than one year | 17 | €44,588 | €30,686 | -€13,902 | -31.2% |
| Financial debts | 170/4 | €44,588 | €30,686 | -€13,902 | -31.2% |
| Amounts payable within one year | 42/48 | €13,474 | €20,173 | +€6,699 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | €10,619 | €11,056 | +€437 | +4.1% |
| Trade debts | 44 | €1,978 | €1,327 | -€651 | -32.9% |
| Suppliers | 440/4 | €1,978 | €1,327 | -€651 | -32.9% |
| Taxes, remuneration and social security | 45 | €876 | €7,790 | +€6,914 | +789.0% |
| Taxes | 450/3 | €876 | €7,790 | +€6,914 | +789.0% |
| Accrued charges and deferred income | 492/3 | €238 | €21 | -€217 | -91.2% |
| Remuneration, social security and pensions | 62 | €55 | €631 | +€575 | +1039.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,494 | €7,429 | +€935 | +14.4% |
| Other operating charges | 640/8 | €250 | €124 | -€126 | -50.4% |
| Gross operating margin | 9900 | €9,775 | €25,947 | +€16,171 | +165.4% |
| Operating profit (loss) | 9901 | €2,976 | €17,763 | +€14,787 | +496.8% |
| Financial income | 75/76B | €17 | €4 | -€13 | -77.5% |
| Recurring financial income | 75 | €17 | €4 | -€13 | -77.5% |
| Financial charges | 65/66B | €631 | €1,084 | +€452 | +71.6% |
| Recurring financial charges | 65 | €631 | €1,084 | +€452 | +71.6% |
| Profit (loss) for the period before taxes | 9903 | €2,362 | €16,683 | +€14,321 | +606.3% |
| Income taxes | 67/77 | €487 | €3,506 | +€3,019 | +620.5% |
| Profit (loss) for the period | 9904 | €1,875 | €13,178 | +€11,302 | +602.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,875 | €13,178 | +€11,302 | +602.7% |
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 5 October 2026 via checked.be.