DCC: 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.
DCC
Largest movements
- Receivables within one year -€15,745
down €15,745 (-72.4%), from €21,747 to €6,002
of which Other amounts receivable: -€13,311
- Cash -€3,855
down €3,855 (-67.0%), from €5,753 to €1,899
mainly Net result for the year (-€16,878) and Short-term financial debts (-€10,000)
- Tangible fixed assets -€2,024
down €2,024 (-75.9%), from €2,665 to €642
of which Plant, machinery and equipment: -€1,115
- Stocks and contracts -€1,569
down €1,569 (-45.9%), from €3,419 to €1,850
- Financial fixed assets -€1,000
down €1,000 (-46.3%), from €2,160 to €1,160
- Profit (loss) carried forward -€16,878
down €16,878 (-35.0%), from -€48,228 to -€65,106
- Short-term financial debts -€10,000
down €10,000 (-23.5%), from €42,500 to €32,500
- Other debts +€2,225
new in 2025: €2,225
- Tax, wage and social debts +€623
up €623 (+27.1%), from €2,298 to €2,921
of which Taxes: +€623
- Gross operating margin -€7,425
down €7,425 (-228.1%), from -€3,255 to -€10,679
- Depreciation -€1,655
down €1,655 (-38.7%), from €4,278 to €2,623
- Financial charges -€370
down €370 (-9.8%), from €3,784 to €3,414
- Other operating charges -€370
down €370 (-34.0%), from €1,088 to €718
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 | €37,602 | €13,760 | -€23,842 | -63.4% |
| Fixed assets | 21/28 | €6,096 | €2,473 | -€3,623 | -59.4% |
| Intangible fixed assets | 21 | €1,270 | €671 | -€599 | -47.2% |
| Tangible fixed assets | 22/27 | €2,665 | €642 | -€2,024 | -75.9% |
| Land and buildings | 22 | €346 | €0 | -€346 | -100.0% |
| Plant, machinery and equipment | 23 | €1,569 | €453 | -€1,115 | -71.1% |
| Furniture and vehicles | 24 | €751 | €188 | -€563 | -74.9% |
| Financial fixed assets | 28 | €2,160 | €1,160 | -€1,000 | -46.3% |
| Current assets | 29/58 | €31,506 | €11,287 | -€20,219 | -64.2% |
| Stocks and contracts in progress | 3 | €3,419 | €1,850 | -€1,569 | -45.9% |
| Stocks | 30/36 | €3,419 | €1,850 | -€1,569 | -45.9% |
| Amounts receivable within one year | 40/41 | €21,747 | €6,002 | -€15,745 | -72.4% |
| Trade receivables | 40 | €8,373 | €5,940 | -€2,434 | -29.1% |
| Other amounts receivable | 41 | €13,373 | €62 | -€13,311 | -99.5% |
| Cash at bank and in hand | 54/58 | €5,753 | €1,899 | -€3,855 | -67.0% |
| Deferred charges and accrued income | 490/1 | €587 | €1,536 | +€949 | +161.7% |
| Total equity and liabilities | 10/49 | €37,602 | €13,760 | -€23,842 | -63.4% |
| Equity | 10/15 | -€10,002 | -€26,880 | -€16,878 | -168.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €37,227 | €37,227 | = | 0.0% |
| Distributable reserves | 133 | €37,227 | €37,227 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,228 | -€65,106 | -€16,878 | -35.0% |
| Amounts payable | 17/49 | €47,604 | €40,639 | -€6,964 | -14.6% |
| Amounts payable within one year | 42/48 | €46,767 | €39,942 | -€6,824 | -14.6% |
| Financial debts | 43 | €42,500 | €32,500 | -€10,000 | -23.5% |
| Credit institutions | 430/8 | €42,500 | €32,500 | -€10,000 | -23.5% |
| Trade debts | 44 | €1,968 | €2,296 | +€328 | +16.6% |
| Suppliers | 440/4 | €1,968 | €2,296 | +€328 | +16.6% |
| Taxes, remuneration and social security | 45 | €2,298 | €2,921 | +€623 | +27.1% |
| Taxes | 450/3 | €2,298 | €2,921 | +€623 | +27.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €2,225 | +€2,225 | |
| Accrued charges and deferred income | 492/3 | €837 | €697 | -€140 | -16.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,278 | €2,623 | -€1,655 | -38.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,088 | €718 | -€370 | -34.0% |
| Gross operating margin | 9900 | -€3,255 | -€10,679 | -€7,425 | -228.1% |
| Operating profit (loss) | 9901 | -€8,621 | -€14,020 | -€5,399 | -62.6% |
| Financial income | 75/76B | €570 | €589 | +€19 | +3.3% |
| Recurring financial income | 75 | €570 | €589 | +€19 | +3.3% |
| Financial charges | 65/66B | €3,784 | €3,414 | -€370 | -9.8% |
| Recurring financial charges | 65 | €3,784 | €3,414 | -€370 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,835 | -€16,845 | -€5,010 | -42.3% |
| Income taxes | 67/77 | €0 | €33 | +€33 | |
| Profit (loss) for the period | 9904 | -€11,835 | -€16,878 | -€5,043 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,835 | -€16,878 | -€5,043 | -42.6% |
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 29 September 2026 via checked.be.