DCAB: 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.
DCAB
Largest movements
- Cash -€195,670
down €195,670 (-82.5%), from €237,236 to €41,566
mainly Other debts (-€187,431) and Contributions, distributions and other (-€160,000)
- Tangible fixed assets -€21,383
down €21,383 (-5.9%), from €359,721 to €338,338
of which Furniture and vehicles: -€13,573
- Other debts -€187,431
down €187,431 (-96.7%), from €193,729 to €6,298
- Reserves -€18,803
down €18,803 (-14.4%), from €130,648 to €111,845
- Debts after one year -€13,653
down €13,653 (-6.1%), from €224,202 to €210,549
- Gross operating margin +€24,260
up €24,260 (+12.3%), from €197,240 to €221,500
- Taxes +€6,432
up €6,432 (+17.7%), from €36,324 to €42,756
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 | €615,302 | €399,697 | -€215,605 | -35.0% |
| Fixed assets | 21/28 | €359,721 | €338,338 | -€21,383 | -5.9% |
| Tangible fixed assets | 22/27 | €359,721 | €338,338 | -€21,383 | -5.9% |
| Land and buildings | 22 | €298,626 | €291,467 | -€7,159 | -2.4% |
| Plant, machinery and equipment | 23 | €3,463 | €2,812 | -€651 | -18.8% |
| Furniture and vehicles | 24 | €57,632 | €44,059 | -€13,573 | -23.6% |
| Current assets | 29/58 | €255,581 | €61,359 | -€194,222 | -76.0% |
| Amounts receivable within one year | 40/41 | €18,345 | €19,793 | +€1,448 | +7.9% |
| Trade receivables | 40 | €18,150 | €18,549 | +€399 | +2.2% |
| Other amounts receivable | 41 | €195 | €1,244 | +€1,049 | +537.9% |
| Cash at bank and in hand | 54/58 | €237,236 | €41,566 | -€195,670 | -82.5% |
| Total equity and liabilities | 10/49 | €615,302 | €399,697 | -€215,605 | -35.0% |
| Equity | 10/15 | €149,248 | €130,445 | -€18,803 | -12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,648 | €111,845 | -€18,803 | -14.4% |
| Distributable reserves | 133 | €130,648 | €111,845 | -€18,803 | -14.4% |
| Amounts payable | 17/49 | €466,054 | €269,252 | -€196,802 | -42.2% |
| Amounts payable after more than one year | 17 | €224,202 | €210,549 | -€13,653 | -6.1% |
| Financial debts | 170/4 | €224,202 | €210,549 | -€13,653 | -6.1% |
| Amounts payable within one year | 42/48 | €241,852 | €58,703 | -€183,149 | -75.7% |
| Current portion of amounts payable after more than one year | 42 | €13,153 | €13,653 | +€500 | +3.8% |
| Trade debts | 44 | €2,048 | €1,150 | -€898 | -43.8% |
| Suppliers | 440/4 | €2,048 | €1,150 | -€898 | -43.8% |
| Taxes, remuneration and social security | 45 | €32,922 | €37,602 | +€4,680 | +14.2% |
| Taxes | 450/3 | €32,922 | €37,602 | +€4,680 | +14.2% |
| Other amounts payable | 47/48 | €193,729 | €6,298 | -€187,431 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,374 | €26,989 | +€615 | +2.3% |
| Other operating charges | 640/8 | €1,226 | €1,721 | +€495 | +40.4% |
| Gross operating margin | 9900 | €197,240 | €221,500 | +€24,260 | +12.3% |
| Operating profit (loss) | 9901 | €169,640 | €192,790 | +€23,150 | +13.6% |
| Financial charges | 65/66B | €9,340 | €8,837 | -€503 | -5.4% |
| Recurring financial charges | 65 | €9,340 | €8,837 | -€503 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €160,300 | €183,953 | +€23,653 | +14.8% |
| Income taxes | 67/77 | €36,324 | €42,756 | +€6,432 | +17.7% |
| Profit (loss) for the period | 9904 | €123,976 | €141,197 | +€17,221 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €123,976 | €141,197 | +€17,221 | +13.9% |
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 29 September 2026 via checked.be.