DCA-S: what changed
Two fiscal 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-S
Largest movements
- Receivables within one year +€91,125
up €91,125 (+37.1%), from €245,314 to €336,439
of which Other amounts receivable: +€200,000
- Cash -€90,215
down €90,215 (-56.1%), from €160,881 to €70,666
mainly Contributions, distributions and other (-€150,000) and Trade debts (-€136,140)
- Trade debts -€136,140
down €136,140 (-62.0%), from €219,495 to €83,354
- Tax, wage and social debts +€79,629
up €79,629 (+562.8%), from €14,149 to €93,778
of which Taxes: +€80,684
- Profit (loss) carried forward +€66,892
up €66,892 (+43.2%), from €154,948 to €221,840
- Gross operating margin +€291,409
up €291,409 (+628.1%), from €46,393 to €337,802
- Taxes +€81,122
up €81,122 (+4314.3%), from €1,880 to €83,002
- Staff costs -€8,540
down €8,540 (-19.1%), from €44,693 to €36,153
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.
Cash bridge derived
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 | €413,967 | €419,788 | +€5,821 | +1.4% |
| Fixed assets | 21/28 | €54 | €860 | +€806 | +1492.3% |
| Tangible fixed assets | 22/27 | €54 | €860 | +€806 | +1492.3% |
| Furniture and vehicles | 24 | €54 | €860 | +€806 | +1492.3% |
| Current assets | 29/58 | €413,913 | €418,927 | +€5,015 | +1.2% |
| Amounts receivable within one year | 40/41 | €245,314 | €336,439 | +€91,125 | +37.1% |
| Trade receivables | 40 | €217,322 | €108,447 | -€108,875 | -50.1% |
| Other amounts receivable | 41 | €27,992 | €227,992 | +€200,000 | +714.5% |
| Current investments | 50/53 | €709 | €697 | -€12 | -1.7% |
| Cash at bank and in hand | 54/58 | €160,881 | €70,666 | -€90,215 | -56.1% |
| Deferred charges and accrued income | 490/1 | €7,009 | €11,125 | +€4,116 | +58.7% |
| Total equity and liabilities | 10/49 | €413,967 | €419,788 | +€5,821 | +1.4% |
| Equity | 10/15 | €175,353 | €242,245 | +€66,892 | +38.1% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,948 | €221,840 | +€66,892 | +43.2% |
| Amounts payable | 17/49 | €238,614 | €177,543 | -€61,071 | -25.6% |
| Amounts payable within one year | 42/48 | €234,239 | €177,132 | -€57,107 | -24.4% |
| Trade debts | 44 | €219,495 | €83,354 | -€136,140 | -62.0% |
| Suppliers | 440/4 | €219,495 | €83,354 | -€136,140 | -62.0% |
| Taxes, remuneration and social security | 45 | €14,149 | €93,778 | +€79,629 | +562.8% |
| Taxes | 450/3 | €8,709 | €89,392 | +€80,684 | +926.5% |
| Remuneration and social security | 454/9 | €5,440 | €4,385 | -€1,055 | -19.4% |
| Other amounts payable | 47/48 | €596 | - | -€596 | |
| Accrued charges and deferred income | 492/3 | €4,375 | €411 | -€3,964 | -90.6% |
| Non-recurring operating income | 76A | €1,519 | - | -€1,519 | |
| Remuneration, social security and pensions | 62 | €44,693 | €36,153 | -€8,540 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,253 | €248 | -€1,005 | -80.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,932 | - | -€1,932 | |
| Other operating charges | 640/8 | €466 | €400 | -€67 | -14.3% |
| Gross operating margin | 9900 | €46,393 | €337,802 | +€291,409 | +628.1% |
| Operating profit (loss) | 9901 | -€1,951 | €301,002 | +€302,953 | |
| Financial income | 75/76B | €78 | €26 | -€52 | -67.0% |
| Recurring financial income | 75 | €78 | €26 | -€52 | -67.0% |
| Financial charges | 65/66B | €1,446 | €1,133 | -€313 | -21.6% |
| Recurring financial charges | 65 | €1,446 | €1,133 | -€313 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,320 | €299,894 | +€303,214 | |
| Income taxes | 67/77 | €1,880 | €83,002 | +€81,122 | +4314.3% |
| Profit (loss) for the period | 9904 | -€5,200 | €216,892 | +€222,092 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,200 | €216,892 | +€222,092 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.