DCB: 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.
DCB
Largest movements
- Cash +€11,766
up €11,766 (+38.4%), from €30,607 to €42,373
mainly Net result for the year (+€14,732) and Trade debts (+€919)
- Tangible fixed assets +€1,088
new in 2025: €1,088
- Deferred charges and accrued income -€726
down €726 (-57.7%), from €1,258 to €532
- Reserves +€14,732
up €14,732 (+111%), from €13,305 to €28,037
- Tax, wage and social debts -€3,386
down €3,386 (-14.7%), from €23,066 to €19,680
of which Remuneration and social security: -€4,670
- Trade debts +€919
up €919 (+195%), from €472 to €1,391
- Gross operating margin +€3,250
up €3,250 (+16.2%), from €20,074 to €23,324
- Taxes +€1,216
up €1,216 (+21.7%), from €5,591 to €6,806
- Financial charges +€1,042
up €1,042 (+561%), from €186 to €1,228
- Other operating charges -€695
down €695 (-70.1%), from €991 to €297
- Depreciation +€261
new in 2025: €261
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 | €45,115 | €57,424 | +€12,309 | +27.3% |
| Fixed assets | 21/28 | - | €1,088 | +€1,088 | |
| Tangible fixed assets | 22/27 | - | €1,088 | +€1,088 | |
| Furniture and vehicles | 24 | - | €1,088 | +€1,088 | |
| Current assets | 29/58 | €45,115 | €56,336 | +€11,221 | +24.9% |
| Amounts receivable within one year | 40/41 | €13,250 | €13,431 | +€182 | +1.4% |
| Trade receivables | 40 | €13,250 | €13,431 | +€182 | +1.4% |
| Cash at bank and in hand | 54/58 | €30,607 | €42,373 | +€11,766 | +38.4% |
| Deferred charges and accrued income | 490/1 | €1,258 | €532 | -€726 | -57.7% |
| Total equity and liabilities | 10/49 | €45,115 | €57,424 | +€12,309 | +27.3% |
| Equity | 10/15 | €16,305 | €31,037 | +€14,732 | +90.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,305 | €28,037 | +€14,732 | +111% |
| Distributable reserves | 133 | €13,305 | €28,037 | +€14,732 | +111% |
| Amounts payable | 17/49 | €28,809 | €26,387 | -€2,423 | -8.4% |
| Amounts payable within one year | 42/48 | €28,809 | €26,342 | -€2,467 | -8.6% |
| Trade debts | 44 | €472 | €1,391 | +€919 | +195% |
| Suppliers | 440/4 | €472 | €1,391 | +€919 | +195% |
| Taxes, remuneration and social security | 45 | €23,066 | €19,680 | -€3,386 | -14.7% |
| Taxes | 450/3 | €18,397 | €19,680 | +€1,283 | +7.0% |
| Remuneration and social security | 454/9 | €4,670 | - | -€4,670 | |
| Other amounts payable | 47/48 | €5,271 | €5,271 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €45 | +€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €261 | +€261 | |
| Other operating charges | 640/8 | €991 | €297 | -€695 | -70.1% |
| Gross operating margin | 9900 | €20,074 | €23,324 | +€3,250 | +16.2% |
| Operating profit (loss) | 9901 | €19,082 | €22,766 | +€3,684 | +19.3% |
| Financial charges | 65/66B | €186 | €1,228 | +€1,042 | +561% |
| Recurring financial charges | 65 | €186 | €1,228 | +€1,042 | +561% |
| Profit (loss) for the period before taxes | 9903 | €18,896 | €21,538 | +€2,642 | +14.0% |
| Income taxes | 67/77 | €5,591 | €6,806 | +€1,216 | +21.7% |
| Profit (loss) for the period | 9904 | €13,305 | €14,732 | +€1,426 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,305 | €14,732 | +€1,426 | +10.7% |
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 13 October 2026 via checked.be.