DC3: 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.
DC3
Largest movements
- Receivables within one year -€13,948
down €13,948 (-34.6%), from €40,278 to €26,330
of which Other amounts receivable: -€9,781
- Tangible fixed assets -€4,676
down €4,676 (-22.5%), from €20,777 to €16,101
of which Furniture and vehicles: -€4,676
- Profit (loss) carried forward -€23,828
down €23,828 (-211.5%), from -€11,265 to -€35,093
- Other debts +€10,462
up €10,462 (+21.9%), from €47,831 to €58,293
- Tax, wage and social debts -€1,697
down €1,697 (-8.0%), from €21,152 to €19,455
of which Remuneration and social security: -€4,280
- Current portion of long-term debt -€1,667
no longer reported in 2025 (was €1,667)
- Trade debts -€1,473
down €1,473 (-53.2%), from €2,771 to €1,298
- Gross operating margin -€13,040
down €13,040 (-25.4%), from €51,321 to €38,282
- Staff costs -€11,205
down €11,205 (-18.4%), from €60,941 to €49,736
- Financial charges +€828
up €828 (+99.1%), from €836 to €1,664
- Depreciation +€822
up €822 (+16.6%), from €4,965 to €5,787
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 | €85,254 | €67,052 | -€18,203 | -21.4% |
| Fixed assets | 21/28 | €20,777 | €16,101 | -€4,676 | -22.5% |
| Tangible fixed assets | 22/27 | €20,777 | €16,101 | -€4,676 | -22.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €20,777 | €16,101 | -€4,676 | -22.5% |
| Current assets | 29/58 | €64,477 | €50,950 | -€13,527 | -21.0% |
| Amounts receivable within one year | 40/41 | €40,278 | €26,330 | -€13,948 | -34.6% |
| Trade receivables | 40 | €30,496 | €26,330 | -€4,166 | -13.7% |
| Other amounts receivable | 41 | €9,781 | - | -€9,781 | |
| Cash at bank and in hand | 54/58 | €23,678 | €23,973 | +€295 | +1.2% |
| Deferred charges and accrued income | 490/1 | €522 | €647 | +€125 | +24.0% |
| Total equity and liabilities | 10/49 | €85,254 | €67,052 | -€18,203 | -21.4% |
| Equity | 10/15 | €11,834 | -€11,994 | -€23,828 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,265 | -€35,093 | -€23,828 | -211.5% |
| Amounts payable | 17/49 | €73,421 | €79,046 | +€5,625 | +7.7% |
| Amounts payable within one year | 42/48 | €73,421 | €79,046 | +€5,625 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €1,667 | - | -€1,667 | |
| Trade debts | 44 | €2,771 | €1,298 | -€1,473 | -53.2% |
| Suppliers | 440/4 | €2,771 | €1,298 | -€1,473 | -53.2% |
| Taxes, remuneration and social security | 45 | €21,152 | €19,455 | -€1,697 | -8.0% |
| Taxes | 450/3 | €705 | €3,288 | +€2,583 | +366.5% |
| Remuneration and social security | 454/9 | €20,447 | €16,167 | -€4,280 | -20.9% |
| Other amounts payable | 47/48 | €47,831 | €58,293 | +€10,462 | +21.9% |
| Non-recurring operating income | 76A | €2,500 | - | -€2,500 | |
| Remuneration, social security and pensions | 62 | €60,941 | €49,736 | -€11,205 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,965 | €5,787 | +€822 | +16.6% |
| Other operating charges | 640/8 | €4,673 | €4,676 | +€4 | +0.1% |
| Gross operating margin | 9900 | €51,321 | €38,282 | -€13,040 | -25.4% |
| Operating profit (loss) | 9901 | -€19,258 | -€21,918 | -€2,660 | -13.8% |
| Financial income | 75/76B | €202 | €59 | -€143 | -70.9% |
| Recurring financial income | 75 | €202 | €59 | -€143 | -70.9% |
| Financial charges | 65/66B | €836 | €1,664 | +€828 | +99.1% |
| Recurring financial charges | 65 | €836 | €1,664 | +€828 | +99.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,892 | -€23,523 | -€3,632 | -18.3% |
| Income taxes | 67/77 | €156 | €305 | +€148 | +95.1% |
| Profit (loss) for the period | 9904 | -€20,048 | -€23,828 | -€3,780 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,048 | -€23,828 | -€3,780 | -18.9% |
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 10 October 2026 via checked.be.