dc@venture: 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@venture
Largest movements
- Receivables within one year -€9,779
down €9,779 (-49.6%), from €19,718 to €9,938
of which Other amounts receivable: -€10,038
- Cash +€4,302
up €4,302 (+59.0%), from €7,288 to €11,590
mainly Net result for the year (+€10,696) and Receivables within one year (+€9,779)
- Deferred charges and accrued income -€506
down €506 (-47.0%), from €1,077 to €571
- Reserves -€5,300
down €5,300 (-33.1%), from €16,000 to €10,700
- Tax, wage and social debts -€2,375
down €2,375 (-31.9%), from €7,440 to €5,064
of which Remuneration and social security: -€2,500
- Other debts +€2,045
new in 2025: €2,045
- Trade debts -€405
down €405 (-22.3%), from €1,812 to €1,407
- Turnover -€96,000
no longer reported in 2025 (was €96,000)
- Purchases and services -€90,091
no longer reported in 2025 (was €90,091)
- Gross operating margin +€7,652
up €7,652 (+86.8%), from €8,821 to €16,473
- Taxes +€1,644
up €1,644 (+78.5%), from €2,095 to €3,739
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 | €28,082 | €22,099 | -€5,984 | -21.3% |
| Current assets | 29/58 | €28,082 | €22,099 | -€5,984 | -21.3% |
| Amounts receivable within one year | 40/41 | €19,718 | €9,938 | -€9,779 | -49.6% |
| Trade receivables | 40 | €9,680 | €9,938 | +€258 | +2.7% |
| Other amounts receivable | 41 | €10,038 | - | -€10,038 | |
| Cash at bank and in hand | 54/58 | €7,288 | €11,590 | +€4,302 | +59.0% |
| Deferred charges and accrued income | 490/1 | €1,077 | €571 | -€506 | -47.0% |
| Total equity and liabilities | 10/49 | €28,082 | €22,099 | -€5,984 | -21.3% |
| Equity | 10/15 | €18,556 | €13,253 | -€5,304 | -28.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,000 | €10,700 | -€5,300 | -33.1% |
| Distributable reserves | 133 | €16,000 | €10,700 | -€5,300 | -33.1% |
| Profit (loss) carried forward | 14 | €56 | €53 | -€4 | -6.4% |
| Amounts payable | 17/49 | €9,526 | €8,846 | -€680 | -7.1% |
| Amounts payable within one year | 42/48 | €9,251 | €8,516 | -€735 | -7.9% |
| Trade debts | 44 | €1,812 | €1,407 | -€405 | -22.3% |
| Suppliers | 440/4 | €1,812 | €1,407 | -€405 | -22.3% |
| Taxes, remuneration and social security | 45 | €7,440 | €5,064 | -€2,375 | -31.9% |
| Taxes | 450/3 | €4,940 | €5,064 | +€125 | +2.5% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | - | €2,045 | +€2,045 | |
| Accrued charges and deferred income | 492/3 | €275 | €330 | +€55 | +20.0% |
| Turnover | 70 | €96,000 | - | -€96,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €90,091 | - | -€90,091 | |
| Other operating charges | 640/8 | €528 | €694 | +€166 | +31.4% |
| Gross operating margin | 9900 | €8,821 | €16,473 | +€7,652 | +86.8% |
| Operating profit (loss) | 9901 | €8,293 | €15,779 | +€7,486 | +90.3% |
| Financial income | 75/76B | €518 | €70 | -€448 | -86.4% |
| Recurring financial income | 75 | €518 | €70 | -€448 | -86.4% |
| Financial charges | 65/66B | €1,436 | €1,414 | -€22 | -1.5% |
| Recurring financial charges | 65 | €1,436 | €1,414 | -€22 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €7,374 | €14,435 | +€7,061 | +95.7% |
| Income taxes | 67/77 | €2,095 | €3,739 | +€1,644 | +78.5% |
| Profit (loss) for the period | 9904 | €5,279 | €10,696 | +€5,417 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €5,279 | €10,696 | +€5,417 | +103% |
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 25 October 2026 via checked.be.