DCA SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€40,395
up €40,395 (+121%), from €33,398 to €73,793
of which Other amounts receivable: +€39,114
- Tangible fixed assets -€1,589
down €1,589 (-40.7%), from €3,902 to €2,313
- Cash +€1,107
up €1,107 (+659%), from €168 to €1,275
mainly Net result for the year (+€37,810) and Tax, wage and social debts (+€2,426)
- Profit (loss) carried forward +€37,810
up €37,810 (+1,148%), from €3,293 to €41,103
- Tax, wage and social debts +€2,426
up €2,426 (+10.8%), from €22,414 to €24,840
of which Taxes: +€3,076
- Gross operating margin +€44,353
up €44,353 (+133%), from €33,293 to €77,646
- Taxes +€11,615
up €11,615 (+3,872%), from €300 to €11,915
- Financial charges -€2,205
down €2,205 (-79.9%), from €2,761 to €556
of which Financial charges: -€1,376
- Depreciation -€1,933
down €1,933 (-54.9%), from €3,522 to €1,589
- Staff costs -€1,632
down €1,632 (-5.8%), from €28,152 to €26,520
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 | €37,468 | €77,381 | +€39,913 | +107% |
| Fixed assets | 21/28 | €3,902 | €2,313 | -€1,589 | -40.7% |
| Tangible fixed assets | 22/27 | €3,902 | €2,313 | -€1,589 | -40.7% |
| Furniture and vehicles | 24 | €3,902 | €2,313 | -€1,589 | -40.7% |
| Current assets | 29/58 | €33,566 | €75,068 | +€41,502 | +124% |
| Amounts receivable within one year | 40/41 | €33,398 | €73,793 | +€40,395 | +121% |
| Trade receivables | 40 | €6,836 | €8,117 | +€1,281 | +18.7% |
| Other amounts receivable | 41 | €26,563 | €65,676 | +€39,114 | +147% |
| Cash at bank and in hand | 54/58 | €168 | €1,275 | +€1,107 | +659% |
| Total equity and liabilities | 10/49 | €37,468 | €77,381 | +€39,913 | +107% |
| Equity | 10/15 | €11,353 | €49,163 | +€37,810 | +333% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,293 | €41,103 | +€37,810 | +1,148% |
| Amounts payable | 17/49 | €26,116 | €28,218 | +€2,103 | +8.1% |
| Amounts payable within one year | 42/48 | €26,116 | €28,146 | +€2,030 | +7.8% |
| Trade debts | 44 | €3,702 | €3,306 | -€396 | -10.7% |
| Suppliers | 440/4 | €3,702 | €3,306 | -€396 | -10.7% |
| Taxes, remuneration and social security | 45 | €22,414 | €24,840 | +€2,426 | +10.8% |
| Taxes | 450/3 | €17,291 | €20,368 | +€3,076 | +17.8% |
| Remuneration and social security | 454/9 | €5,122 | €4,472 | -€650 | -12.7% |
| Accrued charges and deferred income | 492/3 | - | €72 | +€72 | |
| Remuneration, social security and pensions | 62 | €28,152 | €26,520 | -€1,632 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,522 | €1,589 | -€1,933 | -54.9% |
| Other operating charges | 640/8 | €1,084 | €1,755 | +€671 | +61.9% |
| Gross operating margin | 9900 | €33,293 | €77,646 | +€44,353 | +133% |
| Operating profit (loss) | 9901 | €535 | €47,782 | +€47,247 | +8,838% |
| Financial income | 75/76B | €1,563 | €2,499 | +€937 | +60.0% |
| Recurring financial income | 75 | €1,563 | €2,499 | +€937 | +60.0% |
| Financial charges | 65/66B | €2,761 | €556 | -€2,205 | -79.9% |
| Recurring financial charges | 65 | €1,932 | €556 | -€1,376 | -71.2% |
| Non-recurring financial charges | 66B | €829 | - | -€829 | |
| Profit (loss) for the period before taxes | 9903 | -€664 | €49,725 | +€50,389 | |
| Income taxes | 67/77 | €300 | €11,915 | +€11,615 | +3,872% |
| Profit (loss) for the period | 9904 | -€964 | €37,810 | +€38,774 | |
| Profit (loss) for the period to be appropriated | 9905 | -€964 | €37,810 | +€38,774 |
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 17 October 2026 via checked.be.