DcaC Project: 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.
DcaC Project
Largest movements
- Cash +€4,693
up €4,693 (+57.7%), from €8,138 to €12,831
mainly Accrued charges and deferred income (+€6,609) and Net result for the year (+€3,518)
- Receivables within one year +€4,144
new in 2025: €4,144
- Tangible fixed assets -€2,990
down €2,990 (-25.0%), from €11,960 to €8,970
- Accrued charges and deferred income +€6,609
up €6,609 (+527.0%), from €1,254 to €7,863
- Profit (loss) carried forward +€3,518
up €3,518 (+93078.6%), from €4 to €3,522
- Debts after one year -€3,240
down €3,240 (-34.8%), from €9,308 to €6,068
- Tax, wage and social debts -€2,763
down €2,763 (-81.2%), from €3,400 to €638
- Trade debts +€1,710
up €1,710 (+1022.2%), from €167 to €1,877
- Gross operating margin +€3,478
up €3,478 (+60.3%), from €5,769 to €9,247
- Taxes +€669
up €669 (+104.9%), from €638 to €1,306
- Other operating charges +€477
up €477 (+102.7%), from €465 to €942
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 | €20,708 | €26,664 | +€5,956 | +28.8% |
| Fixed assets | 21/28 | €11,960 | €8,970 | -€2,990 | -25.0% |
| Tangible fixed assets | 22/27 | €11,960 | €8,970 | -€2,990 | -25.0% |
| Leasing and similar rights | 25 | €11,960 | €8,970 | -€2,990 | -25.0% |
| Current assets | 29/58 | €8,748 | €17,694 | +€8,946 | +102.3% |
| Amounts receivable within one year | 40/41 | - | €4,144 | +€4,144 | |
| Other amounts receivable | 41 | - | €4,144 | +€4,144 | |
| Cash at bank and in hand | 54/58 | €8,138 | €12,831 | +€4,693 | +57.7% |
| Deferred charges and accrued income | 490/1 | €610 | €718 | +€108 | +17.8% |
| Total equity and liabilities | 10/49 | €20,708 | €26,664 | +€5,956 | +28.8% |
| Equity | 10/15 | €3,704 | €7,222 | +€3,518 | +95.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,200 | €1,200 | = | 0.0% |
| Distributable reserves | 133 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4 | €3,522 | +€3,518 | +93078.6% |
| Amounts payable | 17/49 | €17,004 | €19,441 | +€2,437 | +14.3% |
| Amounts payable after more than one year | 17 | €9,308 | €6,068 | -€3,240 | -34.8% |
| Financial debts | 170/4 | €9,308 | €6,068 | -€3,240 | -34.8% |
| Amounts payable within one year | 42/48 | €6,442 | €5,510 | -€932 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €2,874 | €2,995 | +€121 | +4.2% |
| Trade debts | 44 | €167 | €1,877 | +€1,710 | +1022.2% |
| Suppliers | 440/4 | €167 | €1,877 | +€1,710 | +1022.2% |
| Taxes, remuneration and social security | 45 | €3,400 | €638 | -€2,763 | -81.2% |
| Taxes | 450/3 | €3,400 | €638 | -€2,763 | -81.2% |
| Accrued charges and deferred income | 492/3 | €1,254 | €7,863 | +€6,609 | +527.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,990 | €2,990 | = | 0.0% |
| Other operating charges | 640/8 | €465 | €942 | +€477 | +102.7% |
| Gross operating margin | 9900 | €5,769 | €9,247 | +€3,478 | +60.3% |
| Operating profit (loss) | 9901 | €2,314 | €5,315 | +€3,001 | +129.7% |
| Financial income | 75/76B | €248 | €204 | -€43 | -17.5% |
| Recurring financial income | 75 | €248 | €204 | -€43 | -17.5% |
| Financial charges | 65/66B | €720 | €695 | -€26 | -3.6% |
| Recurring financial charges | 65 | €720 | €695 | -€26 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €1,841 | €4,825 | +€2,983 | +162.0% |
| Income taxes | 67/77 | €638 | €1,306 | +€669 | +104.9% |
| Profit (loss) for the period | 9904 | €1,204 | €3,518 | +€2,315 | +192.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,204 | €3,518 | +€2,315 | +192.3% |
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 10 October 2026 via checked.be.