DCDH: 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.
DCDH
Largest movements
- Tangible fixed assets -€24,438
down €24,438 (-38.5%), from €63,472 to €39,034
of which Leasing and similar rights: -€13,626
- Cash -€19,692
down €19,692 (-34.8%), from €56,627 to €36,935
mainly Trade debts (-€40,340) and Current portion of long-term debt (-€24,846)
- Receivables within one year -€3,832
down €3,832 (-34.7%), from €11,043 to €7,211
of which Trade receivables: -€1,919
- Stocks and contracts -€3,331
down €3,331 (-35.1%), from €9,483 to €6,152
- Trade debts -€40,340
down €40,340 (-74.4%), from €54,224 to €13,884
- Current portion of long-term debt -€24,846
down €24,846 (-89.6%), from €27,730 to €2,884
- Profit (loss) carried forward -€21,307
down €21,307 (-93.2%), from -€22,863 to -€44,170
- Tax, wage and social debts +€17,291
up €17,291 (+83.7%), from €20,659 to €37,950
of which Taxes: +€19,677
- Other debts +€16,587
up €16,587 (+58.4%), from €28,391 to €44,978
- Gross operating margin +€12,716
up €12,716 (+19.1%), from €66,615 to €79,331
- Other operating charges +€6,353
up €6,353 (+262.6%), from €2,419 to €8,771
- Staff costs +€3,458
up €3,458 (+6.1%), from €56,276 to €59,734
- Financial charges +€1,253
up €1,253 (+36.3%), from €3,451 to €4,704
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 | €141,947 | €89,331 | -€52,616 | -37.1% |
| Fixed assets | 21/28 | €63,472 | €39,034 | -€24,438 | -38.5% |
| Tangible fixed assets | 22/27 | €63,472 | €39,034 | -€24,438 | -38.5% |
| Plant, machinery and equipment | 23 | €1,101 | €2,503 | +€1,403 | +127.4% |
| Furniture and vehicles | 24 | €33,253 | €21,038 | -€12,215 | -36.7% |
| Leasing and similar rights | 25 | €29,119 | €15,493 | -€13,626 | -46.8% |
| Current assets | 29/58 | €78,475 | €50,298 | -€28,177 | -35.9% |
| Stocks and contracts in progress | 3 | €9,483 | €6,152 | -€3,331 | -35.1% |
| Stocks | 30/36 | €9,483 | €6,152 | -€3,331 | -35.1% |
| Amounts receivable within one year | 40/41 | €11,043 | €7,211 | -€3,832 | -34.7% |
| Trade receivables | 40 | €2,500 | €581 | -€1,919 | -76.8% |
| Other amounts receivable | 41 | €8,543 | €6,630 | -€1,913 | -22.4% |
| Cash at bank and in hand | 54/58 | €56,627 | €36,935 | -€19,692 | -34.8% |
| Deferred charges and accrued income | 490/1 | €1,323 | - | -€1,323 | |
| Total equity and liabilities | 10/49 | €141,947 | €89,331 | -€52,616 | -37.1% |
| Equity | 10/15 | €10,943 | -€10,364 | -€21,307 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €29,806 | €29,806 | = | 0.0% |
| Distributable reserves | 133 | €29,806 | €29,806 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,863 | -€44,170 | -€21,307 | -93.2% |
| Amounts payable | 17/49 | €131,004 | €99,695 | -€31,309 | -23.9% |
| Amounts payable within one year | 42/48 | €131,004 | €99,695 | -€31,309 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €27,730 | €2,884 | -€24,846 | -89.6% |
| Trade debts | 44 | €54,224 | €13,884 | -€40,340 | -74.4% |
| Suppliers | 440/4 | €54,224 | €13,884 | -€40,340 | -74.4% |
| Taxes, remuneration and social security | 45 | €20,659 | €37,950 | +€17,291 | +83.7% |
| Taxes | 450/3 | €6,449 | €26,126 | +€19,677 | +305.1% |
| Remuneration and social security | 454/9 | €14,210 | €11,824 | -€2,386 | -16.8% |
| Other amounts payable | 47/48 | €28,391 | €44,978 | +€16,587 | +58.4% |
| Remuneration, social security and pensions | 62 | €56,276 | €59,734 | +€3,458 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,661 | €27,138 | -€523 | -1.9% |
| Other operating charges | 640/8 | €2,419 | €8,771 | +€6,353 | +262.6% |
| Gross operating margin | 9900 | €66,615 | €79,331 | +€12,716 | +19.1% |
| Operating profit (loss) | 9901 | -€19,741 | -€16,312 | +€3,429 | +17.4% |
| Financial income | 75/76B | €673 | €24 | -€649 | -96.5% |
| Recurring financial income | 75 | €673 | €24 | -€649 | -96.5% |
| Financial charges | 65/66B | €3,451 | €4,704 | +€1,253 | +36.3% |
| Recurring financial charges | 65 | €3,451 | €4,704 | +€1,253 | +36.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,519 | -€20,992 | +€1,527 | +6.8% |
| Income taxes | 67/77 | €344 | €315 | -€29 | -8.5% |
| Profit (loss) for the period | 9904 | -€22,863 | -€21,307 | +€1,556 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,863 | -€21,307 | +€1,556 | +6.8% |
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 8 October 2026 via checked.be.