DCAnnick: 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.
DCAnnick
Largest movements
- Cash +€58,719
up €58,719 (+54.1%), from €108,598 to €167,317
mainly Net result for the year (+€71,322) and Tax, wage and social debts (+€44,597)
- Receivables within one year +€18,062
new in 2025: €18,062
- Deferred charges and accrued income -€6,850
no longer reported in 2025 (was €6,850)
- Tangible fixed assets +€5,218
up €5,218 (+17.1%), from €30,455 to €35,673
- Tax, wage and social debts +€44,597
up €44,597 (+52.1%), from €85,583 to €130,179
of which Taxes: +€23,046
- Reserves +€35,872
up €35,872 (+153.4%), from €23,382 to €59,254
- Profit (loss) carried forward +€35,450
no longer reported in 2025 (was -€35,450)
- Trade debts -€34,769
no longer reported in 2025 (was €34,769)
- Other debts -€6,000
down €6,000 (-10.4%), from €57,619 to €51,619
- Gross operating margin +€327,869
up €327,869 (+25.5%), from €1.3m to €1.6m
- Staff costs +€198,046
up €198,046 (+15.3%), from €1.3m to €1.5m
- Taxes +€21,146
up €21,146 (+84.4%), from €25,063 to €46,208
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 | €170,903 | €246,052 | +€75,149 | +44.0% |
| Fixed assets | 21/28 | €55,455 | €60,673 | +€5,218 | +9.4% |
| Tangible fixed assets | 22/27 | €30,455 | €35,673 | +€5,218 | +17.1% |
| Furniture and vehicles | 24 | €30,455 | €35,673 | +€5,218 | +17.1% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €115,448 | €185,379 | +€69,931 | +60.6% |
| Amounts receivable within one year | 40/41 | - | €18,062 | +€18,062 | |
| Other amounts receivable | 41 | - | €18,062 | +€18,062 | |
| Cash at bank and in hand | 54/58 | €108,598 | €167,317 | +€58,719 | +54.1% |
| Deferred charges and accrued income | 490/1 | €6,850 | - | -€6,850 | |
| Total equity and liabilities | 10/49 | €170,903 | €246,052 | +€75,149 | +44.0% |
| Equity | 10/15 | -€7,068 | €64,254 | +€71,322 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,382 | €59,254 | +€35,872 | +153.4% |
| Distributable reserves | 133 | €23,382 | €59,254 | +€35,872 | +153.4% |
| Profit (loss) carried forward | 14 | -€35,450 | - | +€35,450 | |
| Amounts payable | 17/49 | €177,971 | €181,798 | +€3,827 | +2.2% |
| Amounts payable within one year | 42/48 | €177,971 | €181,798 | +€3,827 | +2.2% |
| Trade debts | 44 | €34,769 | - | -€34,769 | |
| Suppliers | 440/4 | €34,769 | - | -€34,769 | |
| Taxes, remuneration and social security | 45 | €85,583 | €130,179 | +€44,597 | +52.1% |
| Taxes | 450/3 | - | €23,046 | +€23,046 | |
| Remuneration and social security | 454/9 | €85,583 | €107,134 | +€21,551 | +25.2% |
| Other amounts payable | 47/48 | €57,619 | €51,619 | -€6,000 | -10.4% |
| Remuneration, social security and pensions | 62 | €1,294,259 | €1,492,304 | +€198,046 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,154 | €6,643 | +€2,490 | +59.9% |
| Other operating charges | 640/8 | €124 | €62 | -€62 | -50.0% |
| Gross operating margin | 9900 | €1,288,287 | €1,616,157 | +€327,869 | +25.5% |
| Operating profit (loss) | 9901 | -€10,249 | €117,147 | +€127,396 | |
| Financial income | 75/76B | €120 | €494 | +€374 | +312.7% |
| Recurring financial income | 75 | €120 | €494 | +€374 | +312.7% |
| Non-recurring financial income | 76B | €120 | €494 | +€374 | +312.7% |
| Financial charges | 65/66B | €258 | €111 | -€147 | -57.0% |
| Recurring financial charges | 65 | €258 | €111 | -€147 | -57.0% |
| Non-recurring financial charges | 66B | €258 | €111 | -€147 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,387 | €117,530 | +€127,918 | |
| Income taxes | 67/77 | €25,063 | €46,208 | +€21,146 | +84.4% |
| Profit (loss) for the period | 9904 | -€35,450 | €71,322 | +€106,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,450 | €71,322 | +€106,772 |
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 4 October 2026 via checked.be.