DCA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Financial fixed assets +€358,336
up €358,336 (+743.0%), from €48,226 to €406,562
- Receivables within one year +€157,485
up €157,485 (+115.5%), from €136,302 to €293,786
of which Trade receivables: +€179,615
- Tangible fixed assets +€33,532
up €33,532 (+101.8%), from €32,942 to €66,474
of which Other tangible fixed assets: +€38,608
- Cash -€8,566
down €8,566 (-53.7%), from €15,961 to €7,395
mainly Investment in fixed assets (net) (-€411,755) and Receivables within one year (-€157,485)
- Trade debts +€191,870
up €191,870 (+1546.4%), from €12,408 to €204,278
- Tax, wage and social debts +€150,802
up €150,802 (+186.7%), from €80,757 to €231,559
of which Taxes: +€100,828
- Debts after one year +€61,450
up €61,450 (+1229.0%), from €5,000 to €66,450
of which Financial debts: +€61,450
- Reserves +€50,000
up €50,000 (+111.1%), from €45,000 to €95,000
- Profit (loss) carried forward +€32,817
up €32,817 (+48.9%), from €67,043 to €99,861
- Gross operating margin +€611,703
up €611,703 (+340.3%), from €179,762 to €791,465
- Staff costs +€457,573
up €457,573 (+322.2%), from €141,996 to €599,570
- Taxes +€27,193
up €27,193 (+213.5%), from €12,736 to €39,928
- Financial charges +€26,216
up €26,216 (+3871.6%), from €677 to €26,893
of which Non-recurring financial charges: +€22,000
- Write-downs +€15,559
new in 2024: €15,559
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,457 | €774,410 | +€540,953 | +231.7% |
| Fixed assets | 21/28 | €81,168 | €473,036 | +€391,868 | +482.8% |
| Tangible fixed assets | 22/27 | €32,942 | €66,474 | +€33,532 | +101.8% |
| Plant, machinery and equipment | 23 | €3,860 | €1,877 | -€1,984 | -51.4% |
| Furniture and vehicles | 24 | €4,081 | €989 | -€3,092 | -75.8% |
| Other tangible fixed assets | 26 | €25,000 | €63,608 | +€38,608 | +154.4% |
| Financial fixed assets | 28 | €48,226 | €406,562 | +€358,336 | +743.0% |
| Current assets | 29/58 | €152,289 | €301,374 | +€149,085 | +97.9% |
| Amounts receivable within one year | 40/41 | €136,302 | €293,786 | +€157,485 | +115.5% |
| Trade receivables | 40 | €81,827 | €261,442 | +€179,615 | +219.5% |
| Other amounts receivable | 41 | €54,474 | €32,344 | -€22,131 | -40.6% |
| Cash at bank and in hand | 54/58 | €15,961 | €7,395 | -€8,566 | -53.7% |
| Deferred charges and accrued income | 490/1 | €26 | €193 | +€167 | +633.0% |
| Total equity and liabilities | 10/49 | €233,457 | €774,410 | +€540,953 | +231.7% |
| Equity | 10/15 | €118,243 | €201,061 | +€82,817 | +70.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,000 | €95,000 | +€50,000 | +111.1% |
| Distributable reserves | 133 | €45,000 | €95,000 | +€50,000 | +111.1% |
| Profit (loss) carried forward | 14 | €67,043 | €99,861 | +€32,817 | +48.9% |
| Amounts payable | 17/49 | €115,214 | €573,349 | +€458,135 | +397.6% |
| Amounts payable after more than one year | 17 | €5,000 | €66,450 | +€61,450 | +1229.0% |
| Financial debts | 170/4 | - | €61,450 | +€61,450 | |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €110,214 | €506,899 | +€396,685 | +359.9% |
| Current portion of amounts payable after more than one year | 42 | - | €28,336 | +€28,336 | |
| Trade debts | 44 | €12,408 | €204,278 | +€191,870 | +1546.4% |
| Suppliers | 440/4 | €12,408 | €204,278 | +€191,870 | +1546.4% |
| Taxes, remuneration and social security | 45 | €80,757 | €231,559 | +€150,802 | +186.7% |
| Taxes | 450/3 | €62,685 | €163,512 | +€100,828 | +160.8% |
| Remuneration and social security | 454/9 | €18,073 | €68,046 | +€49,974 | +276.5% |
| Other amounts payable | 47/48 | €17,049 | €42,726 | +€25,677 | +150.6% |
| Remuneration, social security and pensions | 62 | €141,996 | €599,570 | +€457,573 | +322.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,780 | €19,888 | +€11,108 | +126.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,559 | +€15,559 | |
| Other operating charges | 640/8 | €1,271 | €8,874 | +€7,603 | +598.1% |
| Gross operating margin | 9900 | €179,762 | €791,465 | +€611,703 | +340.3% |
| Operating profit (loss) | 9901 | €27,715 | €147,574 | +€119,859 | +432.5% |
| Financial income | 75/76B | €2,906 | €2,064 | -€842 | -29.0% |
| Recurring financial income | 75 | €2,906 | €2,064 | -€842 | -29.0% |
| Financial charges | 65/66B | €677 | €26,893 | +€26,216 | +3871.6% |
| Recurring financial charges | 65 | €677 | €4,893 | +€4,216 | +622.6% |
| Non-recurring financial charges | 66B | - | €22,000 | +€22,000 | |
| Profit (loss) for the period before taxes | 9903 | €29,944 | €122,746 | +€92,802 | +309.9% |
| Income taxes | 67/77 | €12,736 | €39,928 | +€27,193 | +213.5% |
| Profit (loss) for the period | 9904 | €17,208 | €82,817 | +€65,609 | +381.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,208 | €82,817 | +€65,609 | +381.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.