DC80: 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.
DC80
Largest movements
- Cash -€21,767
down €21,767 (-12.0%), from €181,925 to €160,158
mainly Contributions, distributions and other (-€130,000) and Tax, wage and social debts (-€16,650)
- Receivables within one year +€9,220
up €9,220 (+118%), from €7,807 to €17,028
- Tangible fixed assets +€3,851
up €3,851 (+21.6%), from €17,821 to €21,673
of which Furniture and vehicles: +€4,912
- Other debts +€110,060
up €110,060 (+3,673%), from €2,997 to €113,057
- Profit (loss) carried forward -€103,164
down €103,164 (-55.7%), from €185,056 to €81,892
- Tax, wage and social debts -€16,650
no longer reported in 2025 (was €16,650)
- Gross operating margin -€76,455
down €76,455 (-66.8%), from €114,400 to €37,945
- Taxes -€15,858
down €15,858 (-68.7%), from €23,072 to €7,214
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 | €208,227 | €199,539 | -€8,688 | -4.2% |
| Fixed assets | 21/28 | €17,821 | €21,673 | +€3,851 | +21.6% |
| Tangible fixed assets | 22/27 | €17,821 | €21,673 | +€3,851 | +21.6% |
| Land and buildings | 22 | €8,651 | €7,590 | -€1,061 | -12.3% |
| Furniture and vehicles | 24 | €9,171 | €14,083 | +€4,912 | +53.6% |
| Current assets | 29/58 | €190,406 | €177,866 | -€12,540 | -6.6% |
| Amounts receivable within one year | 40/41 | €7,807 | €17,028 | +€9,220 | +118% |
| Other amounts receivable | 41 | €7,807 | €17,028 | +€9,220 | +118% |
| Cash at bank and in hand | 54/58 | €181,925 | €160,158 | -€21,767 | -12.0% |
| Deferred charges and accrued income | 490/1 | €674 | €681 | +€7 | +1.0% |
| Total equity and liabilities | 10/49 | €208,227 | €199,539 | -€8,688 | -4.2% |
| Equity | 10/15 | €187,606 | €84,442 | -€103,164 | -55.0% |
| Contributions | 10/11 | €2,550 | €2,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,056 | €81,892 | -€103,164 | -55.7% |
| Amounts payable | 17/49 | €20,622 | €115,097 | +€94,476 | +458% |
| Amounts payable within one year | 42/48 | €20,622 | €114,698 | +€94,076 | +456% |
| Trade debts | 44 | €975 | €1,641 | +€666 | +68.3% |
| Suppliers | 440/4 | €975 | €1,641 | +€666 | +68.3% |
| Taxes, remuneration and social security | 45 | €16,650 | - | -€16,650 | |
| Taxes | 450/3 | €16,650 | - | -€16,650 | |
| Other amounts payable | 47/48 | €2,997 | €113,057 | +€110,060 | +3,673% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,741 | €4,481 | +€740 | +19.8% |
| Other operating charges | 640/8 | €112 | €112 | = | 0.0% |
| Gross operating margin | 9900 | €114,400 | €37,945 | -€76,455 | -66.8% |
| Operating profit (loss) | 9901 | €110,548 | €33,353 | -€77,195 | -69.8% |
| Financial income | 75/76B | €163 | €757 | +€594 | +364% |
| Recurring financial income | 75 | €163 | €757 | +€594 | +364% |
| Financial charges | 65/66B | €101 | €60 | -€42 | -41.0% |
| Recurring financial charges | 65 | €101 | €60 | -€42 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €110,610 | €34,050 | -€76,560 | -69.2% |
| Income taxes | 67/77 | €23,072 | €7,214 | -€15,858 | -68.7% |
| Profit (loss) for the period | 9904 | €87,538 | €26,836 | -€60,702 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €87,538 | €26,836 | -€60,702 | -69.3% |
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 15 October 2026 via checked.be.