DCH: 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.
DCH
Largest movements
- Tangible fixed assets -€4,641
down €4,641 (-25.5%), from €18,176 to €13,536
- Cash -€2,132
down €2,132 (-2.1%), from €99,706 to €97,574
mainly Tax, wage and social debts (-€10,650) and Other debts (-€1,950)
- Tax, wage and social debts -€10,650
down €10,650 (-86.8%), from €12,266 to €1,616
of which Remuneration and social security: -€7,703
- Reserves +€4,315
up €4,315 (+4.2%), from €101,721 to €106,036
- Other debts -€1,950
down €1,950 (-100.0%), from €1,950 to €0
- Trade debts +€1,914
up €1,914 (+15.5%), from €12,340 to €14,254
- Gross operating margin -€47,538
down €47,538 (-79.6%), from €59,708 to €12,170
- Staff costs -€45,859
down €45,859 (-100.0%), from €45,859 to €0
- Financial income -€1,217
down €1,217 (-100.0%), from €1,217 to €0
- Taxes -€952
down €952 (-37.1%), from €2,568 to €1,616
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 | €146,878 | €140,507 | -€6,371 | -4.3% |
| Fixed assets | 21/28 | €18,176 | €13,536 | -€4,641 | -25.5% |
| Tangible fixed assets | 22/27 | €18,176 | €13,536 | -€4,641 | -25.5% |
| Plant, machinery and equipment | 23 | €18,176 | €13,536 | -€4,641 | -25.5% |
| Current assets | 29/58 | €128,701 | €126,971 | -€1,730 | -1.3% |
| Amounts receivable within one year | 40/41 | €28,154 | €28,379 | +€225 | +0.8% |
| Trade receivables | 40 | €28,154 | €27,307 | -€847 | -3.0% |
| Other amounts receivable | 41 | €0 | €1,072 | +€1,072 | |
| Cash at bank and in hand | 54/58 | €99,706 | €97,574 | -€2,132 | -2.1% |
| Deferred charges and accrued income | 490/1 | €842 | €1,019 | +€177 | +21.1% |
| Total equity and liabilities | 10/49 | €146,878 | €140,507 | -€6,371 | -4.3% |
| Equity | 10/15 | €120,321 | €124,636 | +€4,315 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,721 | €106,036 | +€4,315 | +4.2% |
| Distributable reserves | 133 | €101,721 | €106,036 | +€4,315 | +4.2% |
| Amounts payable | 17/49 | €26,557 | €15,871 | -€10,686 | -40.2% |
| Amounts payable within one year | 42/48 | €26,557 | €15,871 | -€10,686 | -40.2% |
| Trade debts | 44 | €12,340 | €14,254 | +€1,914 | +15.5% |
| Suppliers | 440/4 | €12,340 | €14,254 | +€1,914 | +15.5% |
| Taxes, remuneration and social security | 45 | €12,266 | €1,616 | -€10,650 | -86.8% |
| Taxes | 450/3 | €4,563 | €1,616 | -€2,947 | -64.6% |
| Remuneration and social security | 454/9 | €7,703 | €0 | -€7,703 | -100.0% |
| Other amounts payable | 47/48 | €1,950 | €0 | -€1,950 | -100.0% |
| Non-recurring operating income | 76A | - | €49 | +€49 | |
| Remuneration, social security and pensions | 62 | €45,859 | €0 | -€45,859 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,641 | €4,641 | = | 0.0% |
| Other operating charges | 640/8 | €1,363 | €1,457 | +€94 | +6.9% |
| Non-recurring operating charges | 66A | €369 | €0 | -€369 | -100.0% |
| Gross operating margin | 9900 | €59,708 | €12,170 | -€47,538 | -79.6% |
| Operating profit (loss) | 9901 | €7,476 | €6,072 | -€1,404 | -18.8% |
| Financial income | 75/76B | €1,217 | €0 | -€1,217 | -100.0% |
| Recurring financial income | 75 | €1,217 | €0 | -€1,217 | -100.0% |
| Financial charges | 65/66B | €589 | €140 | -€449 | -76.3% |
| Recurring financial charges | 65 | €589 | €140 | -€449 | -76.3% |
| Profit (loss) for the period before taxes | 9903 | €8,103 | €5,932 | -€2,171 | -26.8% |
| Income taxes | 67/77 | €2,568 | €1,616 | -€952 | -37.1% |
| Profit (loss) for the period | 9904 | €5,535 | €4,315 | -€1,220 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,535 | €4,315 | -€1,220 | -22.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.