DCA FINANCE: 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.
DCA FINANCE
Largest movements
- Receivables within one year -€98,591
down €98,591 (-84.1%), from €117,268 to €18,677
of which Trade receivables: -€78,695
- Tangible fixed assets +€83,161
up €83,161 (+117%), from €70,857 to €154,018
- Cash +€13,207
up €13,207 (+946%), from €1,396 to €14,603
mainly Receivables within one year (+€98,591) and Other debts (+€64,319)
- Trade debts -€89,234
down €89,234 (-98.8%), from €90,316 to €1,082
- Other debts +€64,319
up €64,319 (+438%), from €14,689 to €79,008
- Reserves +€20,978
up €20,978 (+30.0%), from €69,884 to €90,862
- Gross operating margin +€17,054
up €17,054 (+69.2%), from €24,659 to €41,713
- Taxes +€5,537
up €5,537 (+980%), from €565 to €6,101
- Financial income -€785
no longer reported in 2025 (was €785)
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 | €190,098 | €187,298 | -€2,800 | -1.5% |
| Fixed assets | 21/28 | €70,857 | €154,018 | +€83,161 | +117% |
| Tangible fixed assets | 22/27 | €70,857 | €154,018 | +€83,161 | +117% |
| Plant, machinery and equipment | 23 | €67,939 | €105,112 | +€37,173 | +54.7% |
| Furniture and vehicles | 24 | €2,918 | €33,529 | +€30,611 | +1,049% |
| Other tangible fixed assets | 26 | - | €15,377 | +€15,377 | |
| Current assets | 29/58 | €119,241 | €33,280 | -€85,961 | -72.1% |
| Amounts receivable within one year | 40/41 | €117,268 | €18,677 | -€98,591 | -84.1% |
| Trade receivables | 40 | €90,750 | €12,055 | -€78,695 | -86.7% |
| Other amounts receivable | 41 | €26,518 | €6,621 | -€19,897 | -75.0% |
| Cash at bank and in hand | 54/58 | €1,396 | €14,603 | +€13,207 | +946% |
| Deferred charges and accrued income | 490/1 | €577 | - | -€577 | |
| Total equity and liabilities | 10/49 | €190,098 | €187,298 | -€2,800 | -1.5% |
| Equity | 10/15 | €76,084 | €97,062 | +€20,978 | +27.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,884 | €90,862 | +€20,978 | +30.0% |
| Distributable reserves | 133 | €69,884 | €90,862 | +€20,978 | +30.0% |
| Amounts payable | 17/49 | €114,014 | €90,236 | -€23,778 | -20.9% |
| Amounts payable within one year | 42/48 | €111,858 | €87,246 | -€24,612 | -22.0% |
| Trade debts | 44 | €90,316 | €1,082 | -€89,234 | -98.8% |
| Suppliers | 440/4 | €90,316 | €1,082 | -€89,234 | -98.8% |
| Taxes, remuneration and social security | 45 | €6,853 | €7,156 | +€303 | +4.4% |
| Taxes | 450/3 | €4,811 | €7,156 | +€2,345 | +48.7% |
| Remuneration and social security | 454/9 | €2,042 | - | -€2,042 | |
| Other amounts payable | 47/48 | €14,689 | €79,008 | +€64,319 | +438% |
| Accrued charges and deferred income | 492/3 | €2,156 | €2,990 | +€834 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,482 | €11,104 | -€378 | -3.3% |
| Other operating charges | 640/8 | €899 | €847 | -€52 | -5.8% |
| Gross operating margin | 9900 | €24,659 | €41,713 | +€17,054 | +69.2% |
| Operating profit (loss) | 9901 | €12,278 | €29,762 | +€17,483 | +142% |
| Financial income | 75/76B | €785 | - | -€785 | |
| Recurring financial income | 75 | €785 | - | -€785 | |
| Financial charges | 65/66B | €712 | €1,016 | +€304 | +42.7% |
| Recurring financial charges | 65 | €712 | €1,016 | +€304 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €12,351 | €28,745 | +€16,394 | +133% |
| Income taxes | 67/77 | €565 | €6,101 | +€5,537 | +980% |
| Profit (loss) for the period | 9904 | €11,786 | €22,644 | +€10,858 | +92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,786 | €22,644 | +€10,858 | +92.1% |
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.