DCA PEOPLE MANAGEMENT: what changed
DCA PEOPLE MANAGEMENT
Largest movements
- Tangible fixed assets -€9,489
down €9,489 (-47.5%), from €19,969 to €10,481
of which Plant, machinery and equipment: -€8,094
- Intangible fixed assets -€2,643
down €2,643 (-38.5%), from €6,870 to €4,226
- Cash -€335
down €335 (-8.6%), from €3,910 to €3,575
mainly Net result for the year (-€20,212) and Debts after one year (-€6,240)
- Profit (loss) carried forward -€20,212
down €20,212 (-140%), from -€14,390 to -€34,602
- Current portion of long-term debt +€9,538
up €9,538 (+162%), from €5,890 to €15,428
- Trade debts +€6,650
up €6,650 (+218%), from €3,044 to €9,693
- Debts after one year -€6,240
down €6,240 (-48.6%), from €12,852 to €6,611
- Tax, wage and social debts -€5,085
down €5,085 (-29.5%), from €17,218 to €12,133
of which Taxes: -€8,570
- Staff costs +€7,224
up €7,224 (+21.2%), from €34,106 to €41,330
- Gross operating margin -€600
down €600 (-1.6%), from €36,975 to €36,376
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,876 | €18,476 | -€12,400 | -40.2% |
| Fixed assets | 21/28 | €26,839 | €14,707 | -€12,132 | -45.2% |
| Intangible fixed assets | 21 | €6,870 | €4,226 | -€2,643 | -38.5% |
| Tangible fixed assets | 22/27 | €19,969 | €10,481 | -€9,489 | -47.5% |
| Plant, machinery and equipment | 23 | €17,545 | €9,451 | -€8,094 | -46.1% |
| Furniture and vehicles | 24 | €239 | €25 | -€214 | -89.7% |
| Other tangible fixed assets | 26 | €2,185 | €1,005 | -€1,180 | -54.0% |
| Current assets | 29/58 | €4,037 | €3,769 | -€268 | -6.6% |
| Amounts receivable within one year | 40/41 | - | €194 | +€194 | |
| Trade receivables | 40 | - | €194 | +€194 | |
| Cash at bank and in hand | 54/58 | €3,910 | €3,575 | -€335 | -8.6% |
| Deferred charges and accrued income | 490/1 | €127 | - | -€127 | |
| Total equity and liabilities | 10/49 | €30,876 | €18,476 | -€12,400 | -40.2% |
| Equity | 10/15 | -€8,190 | -€28,402 | -€20,212 | -247% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,390 | -€34,602 | -€20,212 | -140% |
| Amounts payable | 17/49 | €39,066 | €46,878 | +€7,812 | +20.0% |
| Amounts payable after more than one year | 17 | €12,852 | €6,611 | -€6,240 | -48.6% |
| Financial debts | 170/4 | €12,852 | €6,611 | -€6,240 | -48.6% |
| Amounts payable within one year | 42/48 | €26,214 | €39,517 | +€13,303 | +50.7% |
| Current portion of amounts payable after more than one year | 42 | €5,890 | €15,428 | +€9,538 | +162% |
| Trade debts | 44 | €3,044 | €9,693 | +€6,650 | +218% |
| Suppliers | 440/4 | €3,044 | €9,693 | +€6,650 | +218% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €17,218 | €12,133 | -€5,085 | -29.5% |
| Taxes | 450/3 | €10,490 | €1,920 | -€8,570 | -81.7% |
| Remuneration and social security | 454/9 | €6,728 | €10,213 | +€3,485 | +51.8% |
| Other amounts payable | 47/48 | €63 | €262 | +€200 | +318% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Remuneration, social security and pensions | 62 | €34,106 | €41,330 | +€7,224 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,944 | €13,090 | +€146 | +1.1% |
| Other operating charges | 640/8 | €735 | €493 | -€242 | -32.9% |
| Gross operating margin | 9900 | €36,975 | €36,376 | -€600 | -1.6% |
| Operating profit (loss) | 9901 | -€10,810 | -€18,538 | -€7,729 | -71.5% |
| Financial charges | 65/66B | €1,961 | €1,674 | -€287 | -14.6% |
| Recurring financial charges | 65 | €1,961 | €1,674 | -€287 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,771 | -€20,212 | -€7,441 | -58.3% |
| Profit (loss) for the period | 9904 | -€12,771 | -€20,212 | -€7,441 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,771 | -€20,212 | -€7,441 | -58.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.