DCG Handel: 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.
DCG Handel
Largest movements
- Receivables within one year -€703,312
down €703,312 (-38.8%), from €1.8m to €1.1m
of which Trade receivables: -€639,485
- Stocks and contracts -€170,280
down €170,280 (-29.8%), from €572,139 to €401,860
- Trade debts -€1.3m
down €1.3m (-61.9%), from €2.1m to €819,303
- Short-term financial debts +€200,000
new in 2025: €200,000
- Reserves +€142,683
up €142,683 (+29.5%), from €483,405 to €626,088
- Tax, wage and social debts +€92,628
up €92,628 (+536%), from €17,267 to €109,896
of which Taxes: +€74,666
- Gross operating margin +€52,608
up €52,608 (+12.6%), from €418,847 to €471,454
- Staff costs +€36,395
up €36,395 (+18.7%), from €194,869 to €231,263
- Write-downs +€33,539
new in 2025: €33,539
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.
Derived cash bridge
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 | €2,669,816 | €1,774,218 | -€895,598 | -33.5% |
| Fixed assets | 21/28 | €3,136 | €1,095 | -€2,041 | -65.1% |
| Tangible fixed assets | 22/27 | €2,811 | €1,095 | -€1,716 | -61.0% |
| Furniture and vehicles | 24 | €2,811 | €1,095 | -€1,716 | -61.0% |
| Financial fixed assets | 28 | €325 | - | -€325 | |
| Current assets | 29/58 | €2,666,680 | €1,773,123 | -€893,557 | -33.5% |
| Stocks and contracts in progress | 3 | €572,139 | €401,860 | -€170,280 | -29.8% |
| Stocks | 30/36 | €572,139 | €401,860 | -€170,280 | -29.8% |
| Amounts receivable within one year | 40/41 | €1,812,741 | €1,109,429 | -€703,312 | -38.8% |
| Trade receivables | 40 | €1,643,321 | €1,003,836 | -€639,485 | -38.9% |
| Other amounts receivable | 41 | €169,420 | €105,593 | -€63,827 | -37.7% |
| Cash at bank and in hand | 54/58 | €277,499 | €257,759 | -€19,740 | -7.1% |
| Deferred charges and accrued income | 490/1 | €4,301 | €4,075 | -€226 | -5.3% |
| Total equity and liabilities | 10/49 | €2,669,816 | €1,774,218 | -€895,598 | -33.5% |
| Equity | 10/15 | €501,955 | €644,638 | +€142,683 | +28.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €483,405 | €626,088 | +€142,683 | +29.5% |
| Distributable reserves | 133 | €483,405 | €626,088 | +€142,683 | +29.5% |
| Amounts payable | 17/49 | €2,167,861 | €1,129,580 | -€1.0m | -47.9% |
| Amounts payable within one year | 42/48 | €2,167,861 | €1,129,580 | -€1.0m | -47.9% |
| Financial debts | 43 | - | €200,000 | +€200,000 | |
| Credit institutions | 430/8 | - | €200,000 | +€200,000 | |
| Trade debts | 44 | €2,149,414 | €819,303 | -€1.3m | -61.9% |
| Suppliers | 440/4 | €2,149,414 | €819,303 | -€1.3m | -61.9% |
| Taxes, remuneration and social security | 45 | €17,267 | €109,896 | +€92,628 | +536% |
| Taxes | 450/3 | €2,689 | €77,355 | +€74,666 | +2,777% |
| Remuneration and social security | 454/9 | €14,578 | €32,541 | +€17,963 | +123% |
| Other amounts payable | 47/48 | €1,180 | €381 | -€798 | -67.7% |
| Remuneration, social security and pensions | 62 | €194,869 | €231,263 | +€36,395 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,512 | €1,716 | +€203 | +13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €33,539 | +€33,539 | |
| Other operating charges | 640/8 | €5,750 | €1,842 | -€3,908 | -68.0% |
| Gross operating margin | 9900 | €418,847 | €471,454 | +€52,608 | +12.6% |
| Operating profit (loss) | 9901 | €216,715 | €203,094 | -€13,621 | -6.3% |
| Financial income | 75/76B | €1,644 | - | -€1,644 | |
| Recurring financial income | 75 | €1,644 | - | -€1,644 | |
| Financial charges | 65/66B | €8,604 | €8,445 | -€159 | -1.8% |
| Recurring financial charges | 65 | €8,604 | €8,445 | -€159 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €209,755 | €194,649 | -€15,106 | -7.2% |
| Income taxes | 67/77 | €50,385 | €51,966 | +€1,581 | +3.1% |
| Profit (loss) for the period | 9904 | €159,369 | €142,683 | -€16,686 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €159,369 | €142,683 | -€16,686 | -10.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.