DC4ceS: 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.
DC4ceS
Largest movements
- Receivables within one year -€29,592
down €29,592 (-93.9%), from €31,511 to €1,919
of which Trade receivables: -€29,592
- Deferred charges and accrued income +€26,109
up €26,109 (+695%), from €3,755 to €29,864
- Cash +€10,862
up €10,862 (+5.1%), from €212,600 to €223,462
mainly Net result for the year (+€93,187) and Receivables within one year (+€29,592)
- Tangible fixed assets -€2,843
down €2,843 (-21.7%), from €13,070 to €10,228
of which Furniture and vehicles: -€2,034
- Reserves -€23,108
down €23,108 (-11.4%), from €202,555 to €179,447
of which Distributable reserves: -€23,108
- Tax, wage and social debts +€15,116
up €15,116 (+44.7%), from €33,787 to €48,903
of which Taxes: +€15,116
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Other debts +€7,698
up €7,698 (+113%), from €6,794 to €14,492
- Accrued charges and deferred income -€5,713
down €5,713 (-99.8%), from €5,726 to €13
- Taxes +€10,928
up €10,928 (+64.4%), from €16,970 to €27,898
- Gross operating margin +€2,151
up €2,151 (+1.7%), from €125,790 to €127,941
- Other operating charges +€1,362
up €1,362 (+208%), from €654 to €2,015
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 | €260,937 | €265,473 | +€4,536 | +1.7% |
| Fixed assets | 21/28 | €13,070 | €10,228 | -€2,843 | -21.7% |
| Tangible fixed assets | 22/27 | €13,070 | €10,228 | -€2,843 | -21.7% |
| Land and buildings | 22 | €965 | €857 | -€108 | -11.2% |
| Plant, machinery and equipment | 23 | €3,825 | €3,124 | -€701 | -18.3% |
| Furniture and vehicles | 24 | €8,280 | €6,246 | -€2,034 | -24.6% |
| Current assets | 29/58 | €247,866 | €255,245 | +€7,379 | +3.0% |
| Amounts receivable within one year | 40/41 | €31,511 | €1,919 | -€29,592 | -93.9% |
| Trade receivables | 40 | €31,511 | €1,919 | -€29,592 | -93.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €212,600 | €223,462 | +€10,862 | +5.1% |
| Deferred charges and accrued income | 490/1 | €3,755 | €29,864 | +€26,109 | +695% |
| Total equity and liabilities | 10/49 | €260,937 | €265,473 | +€4,536 | +1.7% |
| Equity | 10/15 | €208,755 | €198,047 | -€10,708 | -5.1% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €202,555 | €179,447 | -€23,108 | -11.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €202,555 | €179,447 | -€23,108 | -11.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,182 | €67,425 | +€15,244 | +29.2% |
| Amounts payable within one year | 42/48 | €46,456 | €67,413 | +€20,957 | +45.1% |
| Trade debts | 44 | €5,875 | €4,018 | -€1,857 | -31.6% |
| Suppliers | 440/4 | €5,875 | €4,018 | -€1,857 | -31.6% |
| Taxes, remuneration and social security | 45 | €33,787 | €48,903 | +€15,116 | +44.7% |
| Taxes | 450/3 | €30,787 | €45,903 | +€15,116 | +49.1% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €6,794 | €14,492 | +€7,698 | +113% |
| Accrued charges and deferred income | 492/3 | €5,726 | €13 | -€5,713 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,406 | €4,143 | +€737 | +21.6% |
| Other operating charges | 640/8 | €654 | €2,015 | +€1,362 | +208% |
| Gross operating margin | 9900 | €125,790 | €127,941 | +€2,151 | +1.7% |
| Operating profit (loss) | 9901 | €121,730 | €121,783 | +€53 | 0.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €418 | €698 | +€280 | +67.0% |
| Recurring financial charges | 65 | €418 | €698 | +€280 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | €121,312 | €121,085 | -€227 | -0.2% |
| Income taxes | 67/77 | €16,970 | €27,898 | +€10,928 | +64.4% |
| Profit (loss) for the period | 9904 | €104,342 | €93,187 | -€11,155 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €104,342 | €93,187 | -€11,155 | -10.7% |
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 16 October 2026 via checked.be.