DCAM medical: 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.
DCAM medical
Largest movements
- Cash -€111,846
down €111,846 (-80.5%), from €138,855 to €27,009
mainly Other debts (-€114,802) and Debts after one year (-€6,207)
- Tangible fixed assets -€8,928
down €8,928 (-32.4%), from €27,574 to €18,646
of which Furniture and vehicles: -€8,095
- Receivables within one year -€3,994
down €3,994 (-33.0%), from €12,102 to €8,108
- Other debts -€114,802
down €114,802 (-74.3%), from €154,500 to €39,698
- Debts after one year -€6,207
down €6,207 (-47.0%), from €13,208 to €7,001
- Profit (loss) carried forward -€2,593
down €2,593, from €292 to -€2,301
- Gross operating margin -€54,024
down €54,024 (-87.4%), from €61,810 to €7,786
- Taxes -€10,496
down €10,496 (-98.8%), from €10,628 to €132
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 | €182,752 | €59,097 | -€123,655 | -67.7% |
| Fixed assets | 21/28 | €27,574 | €18,646 | -€8,928 | -32.4% |
| Tangible fixed assets | 22/27 | €27,574 | €18,646 | -€8,928 | -32.4% |
| Plant, machinery and equipment | 23 | €1,616 | €1,294 | -€323 | -20.0% |
| Furniture and vehicles | 24 | €24,601 | €16,506 | -€8,095 | -32.9% |
| Other tangible fixed assets | 26 | €1,357 | €846 | -€511 | -37.6% |
| Current assets | 29/58 | €155,178 | €40,451 | -€114,727 | -73.9% |
| Amounts receivable within one year | 40/41 | €12,102 | €8,108 | -€3,994 | -33.0% |
| Other amounts receivable | 41 | €12,102 | €8,108 | -€3,994 | -33.0% |
| Cash at bank and in hand | 54/58 | €138,855 | €27,009 | -€111,846 | -80.5% |
| Deferred charges and accrued income | 490/1 | €4,221 | €5,334 | +€1,114 | +26.4% |
| Total equity and liabilities | 10/49 | €182,752 | €59,097 | -€123,655 | -67.7% |
| Equity | 10/15 | €3,292 | €699 | -€2,593 | -78.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €292 | -€2,301 | -€2,593 | |
| Amounts payable | 17/49 | €179,460 | €58,398 | -€121,062 | -67.5% |
| Amounts payable after more than one year | 17 | €13,208 | €7,001 | -€6,207 | -47.0% |
| Financial debts | 170/4 | €13,208 | €7,001 | -€6,207 | -47.0% |
| Amounts payable within one year | 42/48 | €166,252 | €51,361 | -€114,891 | -69.1% |
| Current portion of amounts payable after more than one year | 42 | €5,972 | €6,207 | +€235 | +3.9% |
| Trade debts | 44 | €2,241 | €2,546 | +€304 | +13.6% |
| Suppliers | 440/4 | €2,241 | €2,546 | +€304 | +13.6% |
| Taxes, remuneration and social security | 45 | €3,538 | €2,910 | -€628 | -17.8% |
| Taxes | 450/3 | €3,538 | €2,910 | -€628 | -17.8% |
| Other amounts payable | 47/48 | €154,500 | €39,698 | -€114,802 | -74.3% |
| Accrued charges and deferred income | 492/3 | - | €37 | +€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,607 | €8,928 | +€321 | +3.7% |
| Other operating charges | 640/8 | €119 | €101 | -€18 | -14.9% |
| Gross operating margin | 9900 | €61,810 | €7,786 | -€54,024 | -87.4% |
| Operating profit (loss) | 9901 | €53,084 | -€1,243 | -€54,327 | |
| Financial income | 75/76B | €271 | €1 | -€270 | -99.8% |
| Recurring financial income | 75 | €271 | €1 | -€270 | -99.8% |
| Financial charges | 65/66B | €1,378 | €1,219 | -€159 | -11.5% |
| Recurring financial charges | 65 | €1,378 | €1,219 | -€159 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €51,977 | -€2,461 | -€54,439 | |
| Income taxes | 67/77 | €10,628 | €132 | -€10,496 | -98.8% |
| Profit (loss) for the period | 9904 | €41,349 | -€2,593 | -€43,942 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,349 | -€2,593 | -€43,942 |
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 29 October 2026 via checked.be.