DC TOITURES: 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 TOITURES
Largest movements
- Cash +€77,015
up €77,015 (+118%), from €65,382 to €142,396
mainly Net result for the year (+€63,917) and Depreciation (+€24,409)
- Intangible fixed assets -€7,143
down €7,143 (-19.2%), from €37,299 to €30,157
- Deferred charges and accrued income -€6,229
no longer reported in 2025 (was €6,229)
- Tangible fixed assets -€5,480
down €5,480 (-25.2%), from €21,716 to €16,236
of which Plant, machinery and equipment: -€3,908
- Receivables within one year -€4,757
down €4,757 (-17.0%), from €28,040 to €23,283
of which Other amounts receivable: -€3,827
- Profit (loss) carried forward +€63,917
up €63,917 (+81.3%), from €78,637 to €142,554
- Debts after one year -€11,849
down €11,849 (-29.1%), from €40,705 to €28,855
- Tax, wage and social debts +€6,457
up €6,457 (+457%), from €1,412 to €7,869
- Current portion of long-term debt -€3,919
down €3,919 (-28.9%), from €13,576 to €9,657
- Gross operating margin +€126,468
up €126,468 (+125%), from €101,132 to €227,599
- Staff costs +€58,974
up €58,974 (+98.7%), from €59,773 to €118,747
- Taxes +€13,382
up €13,382 (+415%), from €3,227 to €16,609
- Other operating charges +€2,462
up €2,462 (+528%), from €466 to €2,928
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 | €158,666 | €212,072 | +€53,406 | +33.7% |
| Fixed assets | 21/28 | €59,016 | €46,393 | -€12,623 | -21.4% |
| Intangible fixed assets | 21 | €37,299 | €30,157 | -€7,143 | -19.2% |
| Tangible fixed assets | 22/27 | €21,716 | €16,236 | -€5,480 | -25.2% |
| Plant, machinery and equipment | 23 | €6,272 | €2,364 | -€3,908 | -62.3% |
| Furniture and vehicles | 24 | €13,306 | €12,803 | -€502 | -3.8% |
| Other tangible fixed assets | 26 | €2,138 | €1,069 | -€1,069 | -50.0% |
| Current assets | 29/58 | €99,650 | €165,679 | +€66,029 | +66.3% |
| Amounts receivable within one year | 40/41 | €28,040 | €23,283 | -€4,757 | -17.0% |
| Trade receivables | 40 | €930 | - | -€930 | |
| Other amounts receivable | 41 | €27,110 | €23,283 | -€3,827 | -14.1% |
| Cash at bank and in hand | 54/58 | €65,382 | €142,396 | +€77,015 | +118% |
| Deferred charges and accrued income | 490/1 | €6,229 | - | -€6,229 | |
| Total equity and liabilities | 10/49 | €158,666 | €212,072 | +€53,406 | +33.7% |
| Equity | 10/15 | €88,637 | €152,554 | +€63,917 | +72.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,637 | €142,554 | +€63,917 | +81.3% |
| Amounts payable | 17/49 | €70,029 | €59,518 | -€10,511 | -15.0% |
| Amounts payable after more than one year | 17 | €40,705 | €28,855 | -€11,849 | -29.1% |
| Financial debts | 170/4 | €40,705 | €28,855 | -€11,849 | -29.1% |
| Amounts payable within one year | 42/48 | €29,325 | €30,663 | +€1,338 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €13,576 | €9,657 | -€3,919 | -28.9% |
| Financial debts | 43 | €12,764 | €12,701 | -€64 | -0.5% |
| Credit institutions | 430/8 | €12,764 | €12,701 | -€64 | -0.5% |
| Trade debts | 44 | €1,572 | €437 | -€1,136 | -72.2% |
| Suppliers | 440/4 | €1,572 | €437 | -€1,136 | -72.2% |
| Taxes, remuneration and social security | 45 | €1,412 | €7,869 | +€6,457 | +457% |
| Remuneration and social security | 454/9 | €1,412 | €7,869 | +€6,457 | +457% |
| Remuneration, social security and pensions | 62 | €59,773 | €118,747 | +€58,974 | +98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,610 | €24,409 | +€799 | +3.4% |
| Other operating charges | 640/8 | €466 | €2,928 | +€2,462 | +528% |
| Gross operating margin | 9900 | €101,132 | €227,599 | +€126,468 | +125% |
| Operating profit (loss) | 9901 | €17,283 | €81,516 | +€64,233 | +372% |
| Financial income | 75/76B | €1,730 | €2,351 | +€621 | +35.9% |
| Recurring financial income | 75 | €1,730 | €2,351 | +€621 | +35.9% |
| Financial charges | 65/66B | €1,482 | €3,340 | +€1,859 | +125% |
| Recurring financial charges | 65 | €1,482 | €3,340 | +€1,859 | +125% |
| Profit (loss) for the period before taxes | 9903 | €17,531 | €80,527 | +€62,995 | +359% |
| Income taxes | 67/77 | €3,227 | €16,609 | +€13,382 | +415% |
| Profit (loss) for the period | 9904 | €14,304 | €63,917 | +€49,613 | +347% |
| Profit (loss) for the period to be appropriated | 9905 | €14,304 | €63,917 | +€49,613 | +347% |
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 22 October 2026 via checked.be.