DC TAXCONSULT: 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 TAXCONSULT
Largest movements
- Cash -€183,727
down €183,727 (-99.2%), from €185,229 to €1,502
mainly Investment in fixed assets (net) (-€180,147) and Current investments (-€91,869)
- Tangible fixed assets +€157,454
up €157,454 (+5,667%), from €2,779 to €160,233
of which Land and buildings: +€158,923
- Current investments +€91,869
up €91,869 (+75.7%), from €121,360 to €213,229
- Receivables within one year +€89,221
up €89,221 (+655%), from €13,613 to €102,833
of which Other amounts receivable: +€81,814
- Debts after one year +€125,000
new in 2025: €125,000
- Reserves +€70,745
up €70,745 (+27.0%), from €262,317 to €333,062
of which Distributable reserves: +€70,745
- Tax, wage and social debts -€23,181
down €23,181 (-99.9%), from €23,197 to €16
- Other debts -€18,821
no longer reported in 2025 (was €18,821)
- Gross operating margin +€14,078
up €14,078 (+15.0%), from €94,040 to €108,118
- Depreciation +€11,927
up €11,927 (+111%), from €10,766 to €22,693
- Financial income +€6,928
up €6,928 (+43.4%), from €15,962 to €22,890
- Taxes +€3,524
up €3,524 (+11.3%), from €31,310 to €34,834
- Other operating charges -€1,409
down €1,409 (-42.9%), from €3,284 to €1,875
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 | €322,980 | €477,797 | +€154,817 | +47.9% |
| Fixed assets | 21/28 | €2,779 | €160,233 | +€157,454 | +5,667% |
| Tangible fixed assets | 22/27 | €2,779 | €160,233 | +€157,454 | +5,667% |
| Land and buildings | 22 | - | €158,923 | +€158,923 | |
| Furniture and vehicles | 24 | €2,779 | €1,310 | -€1,469 | -52.9% |
| Current assets | 29/58 | €320,202 | €317,564 | -€2,638 | -0.8% |
| Amounts receivable within one year | 40/41 | €13,613 | €102,833 | +€89,221 | +655% |
| Trade receivables | 40 | €13,613 | €21,019 | +€7,407 | +54.4% |
| Other amounts receivable | 41 | - | €81,814 | +€81,814 | |
| Current investments | 50/53 | €121,360 | €213,229 | +€91,869 | +75.7% |
| Cash at bank and in hand | 54/58 | €185,229 | €1,502 | -€183,727 | -99.2% |
| Total equity and liabilities | 10/49 | €322,980 | €477,797 | +€154,817 | +47.9% |
| Equity | 10/15 | €280,917 | €351,662 | +€70,745 | +25.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €262,317 | €333,062 | +€70,745 | +27.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €260,457 | €331,202 | +€70,745 | +27.2% |
| Amounts payable | 17/49 | €42,063 | €126,135 | +€84,072 | +200% |
| Amounts payable after more than one year | 17 | - | €125,000 | +€125,000 | |
| Financial debts | 170/4 | - | €125,000 | +€125,000 | |
| Amounts payable within one year | 42/48 | €42,063 | €1,135 | -€40,928 | -97.3% |
| Trade debts | 44 | €44 | €1,119 | +€1,075 | +2,437% |
| Suppliers | 440/4 | €44 | €1,119 | +€1,075 | +2,437% |
| Taxes, remuneration and social security | 45 | €23,197 | €16 | -€23,181 | -99.9% |
| Taxes | 450/3 | €23,197 | €16 | -€23,181 | -99.9% |
| Other amounts payable | 47/48 | €18,821 | - | -€18,821 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,766 | €22,693 | +€11,927 | +111% |
| Other operating charges | 640/8 | €3,284 | €1,875 | -€1,409 | -42.9% |
| Gross operating margin | 9900 | €94,040 | €108,118 | +€14,078 | +15.0% |
| Operating profit (loss) | 9901 | €79,991 | €83,550 | +€3,559 | +4.4% |
| Financial income | 75/76B | €15,962 | €22,890 | +€6,928 | +43.4% |
| Recurring financial income | 75 | €15,962 | €22,890 | +€6,928 | +43.4% |
| Financial charges | 65/66B | €1,493 | €861 | -€632 | -42.3% |
| Recurring financial charges | 65 | €1,493 | €861 | -€632 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €94,459 | €105,579 | +€11,120 | +11.8% |
| Income taxes | 67/77 | €31,310 | €34,834 | +€3,524 | +11.3% |
| Profit (loss) for the period | 9904 | €63,149 | €70,745 | +€7,596 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,149 | €70,745 | +€7,596 | +12.0% |
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 18 October 2026 via checked.be.