Dcent Tech: 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.
Dcent Tech
Largest movements
- Cash +€31,859
up €31,859 (+224.4%), from €14,197 to €46,056
mainly Net result for the year (+€25,820) and Receivables within one year (+€6,104)
- Receivables within one year -€6,104
down €6,104 (-75.1%), from €8,126 to €2,022
of which Trade receivables: -€7,290
- Current investments -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Deferred charges and accrued income +€1,131
new in 2025: €1,131
- Profit (loss) carried forward +€25,820
up €25,820 (+190.3%), from €13,568 to €39,388
- Tax, wage and social debts -€2,981
down €2,981 (-56.4%), from €5,288 to €2,308
of which Remuneration and social security: -€2,981
- Trade debts -€836
down €836 (-63.3%), from €1,320 to €485
- Gross operating margin +€15,989
up €15,989 (+91.1%), from €17,552 to €33,542
- Taxes +€3,388
up €3,388 (+90.6%), from €3,739 to €7,127
- Staff costs +€738
new in 2025: €738
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 | €27,323 | €49,209 | +€21,886 | +80.1% |
| Current assets | 29/58 | €27,323 | €49,209 | +€21,886 | +80.1% |
| Amounts receivable within one year | 40/41 | €8,126 | €2,022 | -€6,104 | -75.1% |
| Trade receivables | 40 | €7,563 | €273 | -€7,290 | -96.4% |
| Other amounts receivable | 41 | €563 | €1,749 | +€1,186 | +210.7% |
| Current investments | 50/53 | €5,000 | €0 | -€5,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,197 | €46,056 | +€31,859 | +224.4% |
| Deferred charges and accrued income | 490/1 | - | €1,131 | +€1,131 | |
| Total equity and liabilities | 10/49 | €27,323 | €49,209 | +€21,886 | +80.1% |
| Equity | 10/15 | €17,568 | €43,388 | +€25,820 | +147.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,568 | €39,388 | +€25,820 | +190.3% |
| Amounts payable | 17/49 | €9,755 | €5,822 | -€3,933 | -40.3% |
| Amounts payable within one year | 42/48 | €9,755 | €5,822 | -€3,933 | -40.3% |
| Trade debts | 44 | €1,320 | €485 | -€836 | -63.3% |
| Suppliers | 440/4 | €1,320 | €485 | -€836 | -63.3% |
| Taxes, remuneration and social security | 45 | €5,288 | €2,308 | -€2,981 | -56.4% |
| Taxes | 450/3 | €2,308 | €2,308 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,981 | €0 | -€2,981 | -100.0% |
| Other amounts payable | 47/48 | €3,146 | €3,029 | -€117 | -3.7% |
| Remuneration, social security and pensions | 62 | - | €738 | +€738 | |
| Other operating charges | 640/8 | €224 | €66 | -€158 | -70.7% |
| Gross operating margin | 9900 | €17,552 | €33,542 | +€15,989 | +91.1% |
| Operating profit (loss) | 9901 | €17,328 | €32,738 | +€15,409 | +88.9% |
| Financial income | 75/76B | - | €303 | +€303 | |
| Recurring financial income | 75 | - | €303 | +€303 | |
| Financial charges | 65/66B | €22 | €94 | +€73 | +338.1% |
| Recurring financial charges | 65 | €22 | €94 | +€73 | +338.1% |
| Profit (loss) for the period before taxes | 9903 | €17,307 | €32,947 | +€15,640 | +90.4% |
| Income taxes | 67/77 | €3,739 | €7,127 | +€3,388 | +90.6% |
| Profit (loss) for the period | 9904 | €13,568 | €25,820 | +€12,252 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,568 | €25,820 | +€12,252 | +90.3% |
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 28 September 2026 via checked.be.