DCDG optique: 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.
DCDG optique
Largest movements
- Tangible fixed assets -€6,841
down €6,841 (-11.4%), from €60,220 to €53,379
of which Plant, machinery and equipment: -€12,494
- Receivables within one year -€3,534
down €3,534 (-63.8%), from €5,541 to €2,008
of which Trade receivables: -€3,842
- Debts after one year -€21,995
down €21,995 (-66.1%), from €33,292 to €11,297
- Trade debts +€16,572
up €16,572 (+231.7%), from €7,151 to €23,722
- Accrued charges and deferred income -€6,339
down €6,339 (-18.6%), from €34,126 to €27,787
- Depreciation +€2,652
up €2,652 (+19.5%), from €13,620 to €16,272
- Gross operating margin -€2,587
down €2,587 (-11.1%), from €23,301 to €20,714
- Financial charges -€914
down €914 (-19.1%), from €4,794 to €3,880
- Financial income +€415
up €415 (+252.7%), from €164 to €579
of which Financial income: +€415
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 | €113,985 | €104,277 | -€9,708 | -8.5% |
| Fixed assets | 21/28 | €62,180 | €55,339 | -€6,841 | -11.0% |
| Tangible fixed assets | 22/27 | €60,220 | €53,379 | -€6,841 | -11.4% |
| Plant, machinery and equipment | 23 | €46,166 | €33,672 | -€12,494 | -27.1% |
| Furniture and vehicles | 24 | €4,632 | €11,380 | +€6,748 | +145.7% |
| Other tangible fixed assets | 26 | €9,421 | €8,327 | -€1,095 | -11.6% |
| Financial fixed assets | 28 | €1,960 | €1,960 | = | 0.0% |
| Current assets | 29/58 | €51,805 | €48,938 | -€2,867 | -5.5% |
| Stocks and contracts in progress | 3 | €30,129 | €30,129 | = | 0.0% |
| Stocks | 30/36 | €30,129 | €30,129 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,541 | €2,008 | -€3,534 | -63.8% |
| Trade receivables | 40 | €3,842 | - | -€3,842 | |
| Other amounts receivable | 41 | €1,699 | €2,008 | +€309 | +18.2% |
| Cash at bank and in hand | 54/58 | €16,135 | €16,801 | +€667 | +4.1% |
| Total equity and liabilities | 10/49 | €113,985 | €104,277 | -€9,708 | -8.5% |
| Equity | 10/15 | €11,951 | €12,206 | +€255 | +2.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,951 | €4,206 | +€255 | +6.5% |
| Amounts payable | 17/49 | €102,035 | €92,071 | -€9,963 | -9.8% |
| Amounts payable after more than one year | 17 | €33,292 | €11,297 | -€21,995 | -66.1% |
| Financial debts | 170/4 | €33,292 | €11,297 | -€21,995 | -66.1% |
| Amounts payable within one year | 42/48 | €34,616 | €52,987 | +€18,371 | +53.1% |
| Current portion of amounts payable after more than one year | 42 | €22,368 | €23,112 | +€744 | +3.3% |
| Trade debts | 44 | €7,151 | €23,722 | +€16,572 | +231.7% |
| Suppliers | 440/4 | €7,151 | €23,722 | +€16,572 | +231.7% |
| Taxes, remuneration and social security | 45 | €5,098 | €6,153 | +€1,056 | +20.7% |
| Taxes | 450/3 | €3,777 | €6,153 | +€2,376 | +62.9% |
| Remuneration and social security | 454/9 | €1,321 | - | -€1,321 | |
| Accrued charges and deferred income | 492/3 | €34,126 | €27,787 | -€6,339 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,620 | €16,272 | +€2,652 | +19.5% |
| Other operating charges | 640/8 | €311 | €267 | -€45 | -14.4% |
| Gross operating margin | 9900 | €23,301 | €20,714 | -€2,587 | -11.1% |
| Operating profit (loss) | 9901 | €9,369 | €4,175 | -€5,194 | -55.4% |
| Financial income | 75/76B | €164 | €579 | +€415 | +252.7% |
| Recurring financial income | 75 | €164 | €579 | +€415 | +252.7% |
| Non-recurring financial income | 76B | €164 | €579 | +€415 | +252.7% |
| Financial charges | 65/66B | €4,794 | €3,880 | -€914 | -19.1% |
| Recurring financial charges | 65 | €4,794 | €3,880 | -€914 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €4,740 | €874 | -€3,866 | -81.6% |
| Income taxes | 67/77 | €829 | €619 | -€210 | -25.3% |
| Profit (loss) for the period | 9904 | €3,911 | €255 | -€3,656 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,911 | €255 | -€3,656 | -93.5% |
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 5 October 2026 via checked.be.