DC Technics EMS: 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 Technics EMS
Largest movements
- Cash -€5,430
down €5,430 (-85.7%), from €6,333 to €903
mainly Net result for the year (-€4,996) and Tax, wage and social debts (-€2,110)
- Tangible fixed assets -€2,128
down €2,128 (-44.1%), from €4,828 to €2,700
- Deferred charges and accrued income -€731
down €731 (-44.4%), from €1,647 to €916
- Profit (loss) carried forward -€4,996
down €4,996, from €1,571 to -€3,424
- Tax, wage and social debts -€2,110
down €2,110 (-39.5%), from €5,338 to €3,228
- Other debts -€1,510
down €1,510 (-79.5%), from €1,899 to €389
- Trade debts +€694
up €694 (+22.0%), from €3,155 to €3,849
- Gross operating margin -€9,821
down €9,821, from €9,577 to -€245
- Taxes -€1,549
down €1,549 (-70.4%), from €2,200 to €651
- Depreciation +€384
up €384 (+12.8%), from €2,991 to €3,374
- Other operating charges -€228
down €228 (-26.3%), from €868 to €640
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 | €23,963 | €16,042 | -€7,921 | -33.1% |
| Fixed assets | 21/28 | €7,378 | €5,250 | -€2,128 | -28.8% |
| Tangible fixed assets | 22/27 | €4,828 | €2,700 | -€2,128 | -44.1% |
| Plant, machinery and equipment | 23 | €4,828 | €2,700 | -€2,128 | -44.1% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €16,585 | €10,792 | -€5,793 | -34.9% |
| Stocks and contracts in progress | 3 | €923 | €1,055 | +€133 | +14.4% |
| Stocks | 30/36 | €923 | €1,055 | +€133 | +14.4% |
| Amounts receivable within one year | 40/41 | €7,683 | €7,918 | +€235 | +3.1% |
| Trade receivables | 40 | €7,683 | €7,918 | +€235 | +3.1% |
| Cash at bank and in hand | 54/58 | €6,333 | €903 | -€5,430 | -85.7% |
| Deferred charges and accrued income | 490/1 | €1,647 | €916 | -€731 | -44.4% |
| Total equity and liabilities | 10/49 | €23,963 | €16,042 | -€7,921 | -33.1% |
| Equity | 10/15 | €13,571 | €8,576 | -€4,996 | -36.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,571 | -€3,424 | -€4,996 | |
| Amounts payable | 17/49 | €10,392 | €7,466 | -€2,925 | -28.2% |
| Amounts payable within one year | 42/48 | €10,392 | €7,466 | -€2,925 | -28.2% |
| Trade debts | 44 | €3,155 | €3,849 | +€694 | +22.0% |
| Suppliers | 440/4 | €3,155 | €3,849 | +€694 | +22.0% |
| Taxes, remuneration and social security | 45 | €5,338 | €3,228 | -€2,110 | -39.5% |
| Taxes | 450/3 | €5,338 | €3,228 | -€2,110 | -39.5% |
| Other amounts payable | 47/48 | €1,899 | €389 | -€1,510 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,991 | €3,374 | +€384 | +12.8% |
| Other operating charges | 640/8 | €868 | €640 | -€228 | -26.3% |
| Gross operating margin | 9900 | €9,577 | -€245 | -€9,821 | |
| Operating profit (loss) | 9901 | €5,718 | -€4,259 | -€9,977 | |
| Financial income | 75/76B | €1 | €23 | +€21 | +1446.3% |
| Recurring financial income | 75 | €1 | €23 | +€21 | +1446.3% |
| Financial charges | 65/66B | €95 | €109 | +€14 | +14.2% |
| Recurring financial charges | 65 | €95 | €109 | +€14 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €5,624 | -€4,345 | -€9,969 | |
| Income taxes | 67/77 | €2,200 | €651 | -€1,549 | -70.4% |
| Profit (loss) for the period | 9904 | €3,424 | -€4,996 | -€8,420 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,424 | -€4,996 | -€8,420 |
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 3 October 2026 via checked.be.