DCCOM: 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.
DCCOM
Largest movements
- Receivables within one year +€11,566
up €11,566 (+39.1%), from €29,589 to €41,155
of which Trade receivables: +€6,164
- Cash +€1,808
up €1,808 (+16.9%), from €10,689 to €12,498
mainly Net result for the year (+€8,636) and Tax, wage and social debts (+€2,073)
- Profit (loss) carried forward +€8,636
up €8,636 (+27.9%), from €30,924 to €39,560
- Tax, wage and social debts +€2,073
up €2,073 (+41.2%), from €5,028 to €7,100
- Accrued charges and deferred income +€1,808
new in 2023: €1,808
- Trade debts +€857
up €857 (+83.5%), from €1,027 to €1,884
- Gross operating margin -€6,920
down €6,920 (-36.1%), from €19,151 to €12,231
- Taxes -€734
down €734 (-21.1%), from €3,484 to €2,750
- Other operating charges -€476
down €476 (-44.9%), from €1,062 to €586
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,278 | €53,653 | +€13,375 | +33.2% |
| Current assets | 29/58 | €40,278 | €53,653 | +€13,375 | +33.2% |
| Amounts receivable within one year | 40/41 | €29,589 | €41,155 | +€11,566 | +39.1% |
| Trade receivables | 40 | €20,461 | €26,625 | +€6,164 | +30.1% |
| Other amounts receivable | 41 | €9,128 | €14,530 | +€5,403 | +59.2% |
| Cash at bank and in hand | 54/58 | €10,689 | €12,498 | +€1,808 | +16.9% |
| Total equity and liabilities | 10/49 | €40,278 | €53,653 | +€13,375 | +33.2% |
| Equity | 10/15 | €34,224 | €42,860 | +€8,636 | +25.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,924 | €39,560 | +€8,636 | +27.9% |
| Amounts payable | 17/49 | €6,054 | €10,793 | +€4,739 | +78.3% |
| Amounts payable within one year | 42/48 | €6,054 | €8,984 | +€2,930 | +48.4% |
| Trade debts | 44 | €1,027 | €1,884 | +€857 | +83.5% |
| Suppliers | 440/4 | €1,027 | €1,884 | +€857 | +83.5% |
| Taxes, remuneration and social security | 45 | €5,028 | €7,100 | +€2,073 | +41.2% |
| Taxes | 450/3 | €5,028 | €7,100 | +€2,073 | +41.2% |
| Accrued charges and deferred income | 492/3 | - | €1,808 | +€1,808 | |
| Other operating charges | 640/8 | €1,062 | €586 | -€476 | -44.9% |
| Gross operating margin | 9900 | €19,151 | €12,231 | -€6,920 | -36.1% |
| Operating profit (loss) | 9901 | €18,089 | €11,645 | -€6,444 | -35.6% |
| Financial charges | 65/66B | €191 | €260 | +€69 | +36.2% |
| Recurring financial charges | 65 | €191 | €260 | +€69 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €17,898 | €11,386 | -€6,513 | -36.4% |
| Income taxes | 67/77 | €3,484 | €2,750 | -€734 | -21.1% |
| Profit (loss) for the period | 9904 | €14,415 | €8,636 | -€5,778 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,415 | €8,636 | -€5,778 | -40.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.