DCDK: 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.
DCDK
Largest movements
- Cash +€74,119
up €74,119 (+199.8%), from €37,090 to €111,209
mainly Net result for the year (+€107,897) and Tax, wage and social debts (+€25,150)
- Current investments +€72,118
up €72,118 (+60.1%), from €120,000 to €192,118
- Tangible fixed assets -€6,692
down €6,692 (-25.1%), from €26,674 to €19,982
of which Furniture and vehicles: -€8,230
- Reserves +€107,897
up €107,897 (+59.1%), from €182,444 to €290,341
- Tax, wage and social debts +€25,150
up €25,150 (+166.9%), from €15,065 to €40,215
- Other debts +€6,650
up €6,650 (+137.6%), from €4,834 to €11,485
- Gross operating margin -€10,004
down €10,004 (-6.5%), from €155,016 to €145,013
- Financial income +€3,098
new in 2025: €3,098
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 | €204,512 | €343,859 | +€139,347 | +68.1% |
| Fixed assets | 21/28 | €26,674 | €19,982 | -€6,692 | -25.1% |
| Tangible fixed assets | 22/27 | €26,674 | €19,982 | -€6,692 | -25.1% |
| Plant, machinery and equipment | 23 | - | €1,538 | +€1,538 | |
| Furniture and vehicles | 24 | €26,674 | €18,444 | -€8,230 | -30.9% |
| Current assets | 29/58 | €177,838 | €323,877 | +€146,039 | +82.1% |
| Amounts receivable within one year | 40/41 | €18,613 | €18,490 | -€123 | -0.7% |
| Trade receivables | 40 | €18,613 | €18,490 | -€123 | -0.7% |
| Current investments | 50/53 | €120,000 | €192,118 | +€72,118 | +60.1% |
| Cash at bank and in hand | 54/58 | €37,090 | €111,209 | +€74,119 | +199.8% |
| Deferred charges and accrued income | 490/1 | €2,135 | €2,060 | -€74 | -3.5% |
| Total equity and liabilities | 10/49 | €204,512 | €343,859 | +€139,347 | +68.1% |
| Equity | 10/15 | €183,444 | €291,341 | +€107,897 | +58.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €182,444 | €290,341 | +€107,897 | +59.1% |
| Distributable reserves | 133 | €182,444 | €290,341 | +€107,897 | +59.1% |
| Amounts payable | 17/49 | €21,068 | €52,519 | +€31,450 | +149.3% |
| Amounts payable within one year | 42/48 | €20,017 | €51,761 | +€31,744 | +158.6% |
| Trade debts | 44 | €118 | €62 | -€56 | -47.4% |
| Suppliers | 440/4 | €118 | €62 | -€56 | -47.4% |
| Taxes, remuneration and social security | 45 | €15,065 | €40,215 | +€25,150 | +166.9% |
| Taxes | 450/3 | €15,065 | €40,215 | +€25,150 | +166.9% |
| Other amounts payable | 47/48 | €4,834 | €11,485 | +€6,650 | +137.6% |
| Accrued charges and deferred income | 492/3 | €1,052 | €757 | -€294 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,230 | €8,562 | +€332 | +4.0% |
| Other operating charges | 640/8 | €507 | €652 | +€145 | +28.6% |
| Gross operating margin | 9900 | €155,016 | €145,013 | -€10,004 | -6.5% |
| Operating profit (loss) | 9901 | €146,280 | €135,799 | -€10,481 | -7.2% |
| Financial income | 75/76B | - | €3,098 | +€3,098 | |
| Recurring financial income | 75 | - | €3,098 | +€3,098 | |
| Financial charges | 65/66B | €38 | €54 | +€17 | +44.0% |
| Recurring financial charges | 65 | €38 | €54 | +€17 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €146,242 | €138,843 | -€7,399 | -5.1% |
| Income taxes | 67/77 | €32,297 | €30,946 | -€1,351 | -4.2% |
| Profit (loss) for the period | 9904 | €113,945 | €107,897 | -€6,048 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €113,945 | €107,897 | -€6,048 | -5.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.