DCBO: 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.
DCBO
Largest movements
- Cash +€86,594
up €86,594 (+85.1%), from €101,772 to €188,366
mainly Net result for the year (+€82,277) and Receivables within one year (+€69,600)
- Receivables within one year -€69,600
down €69,600 (-40.1%), from €173,719 to €104,119
of which Trade receivables: -€56,554
- Tangible fixed assets +€20,063
up €20,063 (+97.6%), from €20,557 to €40,620
of which Furniture and vehicles: +€20,590
- Deferred charges and accrued income +€3,517
up €3,517 (+627%), from €561 to €4,079
- Reserves +€55,915
up €55,915 (+42.2%), from €132,364 to €188,279
- Tax, wage and social debts -€38,012
down €38,012 (-50.0%), from €76,038 to €38,027
of which Taxes: -€27,220
- Trade debts +€18,812
up €18,812 (+88.2%), from €21,339 to €40,151
- Other debts -€11,640
down €11,640 (-31.2%), from €37,353 to €25,713
- Debts after one year +€7,955
up €7,955 (+73.2%), from €10,862 to €18,817
- Gross operating margin +€135,652
up €135,652 (+45.2%), from €300,268 to €435,920
- Staff costs +€135,141
up €135,141 (+91.8%), from €147,216 to €282,357
- Taxes -€6,835
down €6,835 (-22.8%), from €30,005 to €23,170
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 | €296,610 | €337,184 | +€40,574 | +13.7% |
| Fixed assets | 21/28 | €20,557 | €40,620 | +€20,063 | +97.6% |
| Tangible fixed assets | 22/27 | €20,557 | €40,620 | +€20,063 | +97.6% |
| Plant, machinery and equipment | 23 | €692 | €166 | -€526 | -76.1% |
| Furniture and vehicles | 24 | €19,865 | €40,455 | +€20,590 | +104% |
| Current assets | 29/58 | €276,053 | €296,564 | +€20,511 | +7.4% |
| Amounts receivable within one year | 40/41 | €173,719 | €104,119 | -€69,600 | -40.1% |
| Trade receivables | 40 | €158,590 | €102,036 | -€56,554 | -35.7% |
| Other amounts receivable | 41 | €15,130 | €2,083 | -€13,047 | -86.2% |
| Cash at bank and in hand | 54/58 | €101,772 | €188,366 | +€86,594 | +85.1% |
| Deferred charges and accrued income | 490/1 | €561 | €4,079 | +€3,517 | +627% |
| Total equity and liabilities | 10/49 | €296,610 | €337,184 | +€40,574 | +13.7% |
| Equity | 10/15 | €144,724 | €200,639 | +€55,915 | +38.6% |
| Contributions | 10/11 | €12,360 | €12,360 | = | 0.0% |
| Reserves | 13 | €132,364 | €188,279 | +€55,915 | +42.2% |
| Distributable reserves | 133 | €132,364 | €188,279 | +€55,915 | +42.2% |
| Amounts payable | 17/49 | €151,887 | €136,546 | -€15,341 | -10.1% |
| Amounts payable after more than one year | 17 | €10,862 | €18,817 | +€7,955 | +73.2% |
| Financial debts | 170/4 | €10,862 | €18,817 | +€7,955 | +73.2% |
| Amounts payable within one year | 42/48 | €140,878 | €117,728 | -€23,149 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €6,148 | €13,838 | +€7,690 | +125% |
| Trade debts | 44 | €21,339 | €40,151 | +€18,812 | +88.2% |
| Suppliers | 440/4 | €21,339 | €40,151 | +€18,812 | +88.2% |
| Taxes, remuneration and social security | 45 | €76,038 | €38,027 | -€38,012 | -50.0% |
| Taxes | 450/3 | €58,243 | €31,023 | -€27,220 | -46.7% |
| Remuneration and social security | 454/9 | €17,795 | €7,004 | -€10,792 | -60.6% |
| Other amounts payable | 47/48 | €37,353 | €25,713 | -€11,640 | -31.2% |
| Accrued charges and deferred income | 492/3 | €146 | - | -€146 | |
| Remuneration, social security and pensions | 62 | €147,216 | €282,357 | +€135,141 | +91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,401 | €6,189 | +€3,788 | +158% |
| Other operating charges | 640/8 | €193 | €1,063 | +€870 | +451% |
| Non-recurring operating charges | 66A | - | €39,252 | +€39,252 | |
| Gross operating margin | 9900 | €300,268 | €435,920 | +€135,652 | +45.2% |
| Operating profit (loss) | 9901 | €150,458 | €107,059 | -€43,399 | -28.8% |
| Financial charges | 65/66B | €1,046 | €1,612 | +€566 | +54.1% |
| Recurring financial charges | 65 | €1,046 | €1,612 | +€566 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €149,412 | €105,447 | -€43,965 | -29.4% |
| Income taxes | 67/77 | €30,005 | €23,170 | -€6,835 | -22.8% |
| Profit (loss) for the period | 9904 | €119,407 | €82,277 | -€37,130 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €119,407 | €82,277 | -€37,130 | -31.1% |
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 25 October 2026 via checked.be.