DCH-TB: 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-TB
Largest movements
- Cash +€38,212
up €38,212 (+39.4%), from €97,088 to €135,300
mainly Net result for the year (+€46,690) and Trade debts (+€3,496)
- Receivables within one year +€1,702
up €1,702 (+9.9%), from €17,211 to €18,913
of which Other amounts receivable: +€1,367
- Reserves +€46,690
up €46,690 (+49.7%), from €94,000 to €140,690
- Tax, wage and social debts -€10,907
down €10,907 (-55.7%), from €19,591 to €8,684
- Trade debts +€3,496
new in 2025: €3,496
- Gross operating margin -€61,275
down €61,275 (-50.6%), from €121,068 to €59,793
- Taxes -€13,871
down €13,871 (-52.4%), from €26,486 to €12,615
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 | €117,816 | €157,095 | +€39,279 | +33.3% |
| Fixed assets | 21/28 | €2,998 | €2,337 | -€661 | -22.0% |
| Tangible fixed assets | 22/27 | €2,998 | €2,337 | -€661 | -22.0% |
| Furniture and vehicles | 24 | €1,352 | €1,057 | -€295 | -21.8% |
| Other tangible fixed assets | 26 | €1,646 | €1,280 | -€366 | -22.2% |
| Current assets | 29/58 | €114,818 | €154,758 | +€39,940 | +34.8% |
| Amounts receivable within one year | 40/41 | €17,211 | €18,913 | +€1,702 | +9.9% |
| Trade receivables | 40 | €13,084 | €13,419 | +€335 | +2.6% |
| Other amounts receivable | 41 | €4,127 | €5,494 | +€1,367 | +33.1% |
| Cash at bank and in hand | 54/58 | €97,088 | €135,300 | +€38,212 | +39.4% |
| Deferred charges and accrued income | 490/1 | €519 | €545 | +€26 | +5.0% |
| Total equity and liabilities | 10/49 | €117,816 | €157,095 | +€39,279 | +33.3% |
| Equity | 10/15 | €98,225 | €144,915 | +€46,690 | +47.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €94,000 | €140,690 | +€46,690 | +49.7% |
| Distributable reserves | 133 | €94,000 | €140,690 | +€46,690 | +49.7% |
| Profit (loss) carried forward | 14 | €225 | €225 | = | 0.0% |
| Amounts payable | 17/49 | €19,591 | €12,180 | -€7,411 | -37.8% |
| Amounts payable within one year | 42/48 | €19,591 | €12,180 | -€7,411 | -37.8% |
| Trade debts | 44 | - | €3,496 | +€3,496 | |
| Suppliers | 440/4 | - | €3,496 | +€3,496 | |
| Taxes, remuneration and social security | 45 | €19,591 | €8,684 | -€10,907 | -55.7% |
| Taxes | 450/3 | €19,591 | €8,684 | -€10,907 | -55.7% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €661 | +€353 | +114.6% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €121,068 | €59,793 | -€61,275 | -50.6% |
| Operating profit (loss) | 9901 | €120,710 | €59,132 | -€61,578 | -51.0% |
| Financial income | 75/76B | €109 | €292 | +€183 | +167.9% |
| Recurring financial income | 75 | €109 | €292 | +€183 | +167.9% |
| Financial charges | 65/66B | €108 | €119 | +€11 | +10.2% |
| Recurring financial charges | 65 | €108 | €119 | +€11 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €120,711 | €59,305 | -€61,406 | -50.9% |
| Income taxes | 67/77 | €26,486 | €12,615 | -€13,871 | -52.4% |
| Profit (loss) for the period | 9904 | €94,225 | €46,690 | -€47,535 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €94,225 | €46,690 | -€47,535 | -50.4% |
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 5 October 2026 via checked.be.