DCB-Vision: 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.
DCB-Vision
Largest movements
- Cash -€11,650
down €11,650 (-92.4%), from €12,607 to €956
mainly Net result for the year (-€15,863) and Tax, wage and social debts (-€1,772)
- Receivables within one year -€4,168
down €4,168 (-31.1%), from €13,411 to €9,243
of which Trade receivables: -€3,647
- Deferred charges and accrued income +€980
up €980 (+2812.8%), from €35 to €1,015
- Tangible fixed assets -€751
down €751 (-23.9%), from €3,147 to €2,397
- Profit (loss) carried forward -€15,863
new in 2025: -€15,863
- Other debts +€1,972
up €1,972 (+86.5%), from €2,281 to €4,253
- Tax, wage and social debts -€1,772
down €1,772 (-32.9%), from €5,391 to €3,618
of which Remuneration and social security: -€1,650
- Gross operating margin -€34,255
down €34,255, from €19,278 to -€14,978
- Taxes -€3,520
no longer reported in 2025 (was €3,520)
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 | €29,200 | €13,611 | -€15,589 | -53.4% |
| Fixed assets | 21/28 | €3,147 | €2,397 | -€751 | -23.9% |
| Tangible fixed assets | 22/27 | €3,147 | €2,397 | -€751 | -23.9% |
| Plant, machinery and equipment | 23 | €3,147 | €2,397 | -€751 | -23.9% |
| Current assets | 29/58 | €26,053 | €11,214 | -€14,839 | -57.0% |
| Amounts receivable within one year | 40/41 | €13,411 | €9,243 | -€4,168 | -31.1% |
| Trade receivables | 40 | €12,857 | €9,210 | -€3,647 | -28.4% |
| Other amounts receivable | 41 | €554 | €33 | -€520 | -94.0% |
| Cash at bank and in hand | 54/58 | €12,607 | €956 | -€11,650 | -92.4% |
| Deferred charges and accrued income | 490/1 | €35 | €1,015 | +€980 | +2812.8% |
| Total equity and liabilities | 10/49 | €29,200 | €13,611 | -€15,589 | -53.4% |
| Equity | 10/15 | €21,293 | €5,430 | -€15,863 | -74.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €13,293 | €13,293 | = | 0.0% |
| Distributable reserves | 133 | €13,293 | €13,293 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,863 | -€15,863 | |
| Amounts payable | 17/49 | €7,908 | €8,181 | +€274 | +3.5% |
| Amounts payable within one year | 42/48 | €7,758 | €8,010 | +€253 | +3.3% |
| Trade debts | 44 | €86 | €139 | +€53 | +61.4% |
| Suppliers | 440/4 | €86 | €139 | +€53 | +61.4% |
| Taxes, remuneration and social security | 45 | €5,391 | €3,618 | -€1,772 | -32.9% |
| Taxes | 450/3 | €3,741 | €3,618 | -€122 | -3.3% |
| Remuneration and social security | 454/9 | €1,650 | - | -€1,650 | |
| Other amounts payable | 47/48 | €2,281 | €4,253 | +€1,972 | +86.5% |
| Accrued charges and deferred income | 492/3 | €150 | €171 | +€21 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €606 | €751 | +€144 | +23.8% |
| Other operating charges | 640/8 | €151 | €64 | -€87 | -57.4% |
| Non-recurring operating charges | 66A | €1,645 | - | -€1,645 | |
| Gross operating margin | 9900 | €19,278 | -€14,978 | -€34,255 | |
| Operating profit (loss) | 9901 | €16,876 | -€15,793 | -€32,668 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -91.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -91.7% |
| Financial charges | 65/66B | €65 | €70 | +€6 | +8.9% |
| Recurring financial charges | 65 | €65 | €70 | +€6 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €16,812 | -€15,863 | -€32,675 | |
| Income taxes | 67/77 | €3,520 | - | -€3,520 | |
| Profit (loss) for the period | 9904 | €13,293 | -€15,863 | -€29,156 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,293 | -€15,863 | -€29,156 |
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 6 October 2026 via checked.be.