DCI: 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.
DCI
Largest movements
- Receivables after one year -€183,087
down €183,087 (-100%), from €183,087 to €0
- Receivables within one year +€89,055
up €89,055 (+23.9%), from €371,846 to €460,901
of which Trade receivables: +€132,837
- Tangible fixed assets -€36,476
down €36,476 (-21.4%), from €170,485 to €134,008
of which Other tangible fixed assets: -€41,811
- Cash +€25,868
up €25,868 (+15.8%), from €163,898 to €189,766
mainly Net result for the year (+€261,714) and Receivables after one year (+€183,087)
- Reserves +€160,149
up €160,149 (+118%), from €135,551 to €295,700
- Other debts -€159,115
down €159,115 (-32.2%), from €493,384 to €334,269
- Debts after one year -€131,787
down €131,787 (-47.3%), from €278,424 to €146,636
- Trade debts -€122,587
down €122,587 (-73.0%), from €167,913 to €45,327
- Profit (loss) carried forward +€101,565
up €101,565, from -€101,565 to €0
- Gross operating margin +€331,403
up €331,403 (+254%), from €130,353 to €461,756
- Financial charges -€33,918
down €33,918 (-45.4%), from €74,731 to €40,813
- Other operating charges +€21,648
up €21,648 (+55.3%), from €39,121 to €60,768
- Taxes +€16,938
up €16,938 (+1,379%), from €1,229 to €18,167
- Depreciation +€9,765
up €9,765 (+11.0%), from €88,989 to €98,754
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,260,187 | €1,150,377 | -€109,810 | -8.7% |
| Fixed assets | 21/28 | €536,783 | €495,477 | -€41,306 | -7.7% |
| Intangible fixed assets | 21 | €9,077 | €7,942 | -€1,135 | -12.5% |
| Tangible fixed assets | 22/27 | €170,485 | €134,008 | -€36,476 | -21.4% |
| Plant, machinery and equipment | 23 | €31,054 | €24,899 | -€6,155 | -19.8% |
| Furniture and vehicles | 24 | €21,960 | €33,450 | +€11,490 | +52.3% |
| Other tangible fixed assets | 26 | €117,471 | €75,660 | -€41,811 | -35.6% |
| Financial fixed assets | 28 | €357,221 | €353,527 | -€3,695 | -1.0% |
| Current assets | 29/58 | €723,404 | €654,900 | -€68,504 | -9.5% |
| Amounts receivable after more than one year | 29 | €183,087 | €0 | -€183,087 | -100% |
| Other amounts receivable | 291 | €183,087 | €0 | -€183,087 | -100% |
| Amounts receivable within one year | 40/41 | €371,846 | €460,901 | +€89,055 | +23.9% |
| Trade receivables | 40 | €321,634 | €454,471 | +€132,837 | +41.3% |
| Other amounts receivable | 41 | €50,212 | €6,430 | -€43,782 | -87.2% |
| Cash at bank and in hand | 54/58 | €163,898 | €189,766 | +€25,868 | +15.8% |
| Deferred charges and accrued income | 490/1 | €4,573 | €4,233 | -€339 | -7.4% |
| Total equity and liabilities | 10/49 | €1,260,187 | €1,150,377 | -€109,810 | -8.7% |
| Equity | 10/15 | €53,986 | €315,700 | +€261,714 | +485% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €135,551 | €295,700 | +€160,149 | +118% |
| Distributable reserves | 133 | €135,551 | €295,700 | +€160,149 | +118% |
| Profit (loss) carried forward | 14 | -€101,565 | €0 | +€101,565 | |
| Amounts payable | 17/49 | €1,206,202 | €834,677 | -€371,524 | -30.8% |
| Amounts payable after more than one year | 17 | €278,424 | €146,636 | -€131,787 | -47.3% |
| Financial debts | 170/4 | €278,424 | €146,636 | -€131,787 | -47.3% |
| Amounts payable within one year | 42/48 | €927,778 | €688,041 | -€239,737 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €148,626 | €126,958 | -€21,668 | -14.6% |
| Trade debts | 44 | €167,913 | €45,327 | -€122,587 | -73.0% |
| Suppliers | 440/4 | €167,913 | €45,327 | -€122,587 | -73.0% |
| Taxes, remuneration and social security | 45 | €117,855 | €181,487 | +€63,633 | +54.0% |
| Taxes | 450/3 | €117,855 | €181,487 | +€63,633 | +54.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €493,384 | €334,269 | -€159,115 | -32.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | €9,131 | +€9,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,989 | €98,754 | +€9,765 | +11.0% |
| Other operating charges | 640/8 | €39,121 | €60,768 | +€21,648 | +55.3% |
| Non-recurring operating charges | 66A | €518,645 | €0 | -€518,645 | -100% |
| Gross operating margin | 9900 | €130,353 | €461,756 | +€331,403 | +254% |
| Operating profit (loss) | 9901 | -€516,402 | €293,103 | +€809,505 | |
| Financial income | 75/76B | €32,623 | €27,591 | -€5,031 | -15.4% |
| Recurring financial income | 75 | €32,623 | €27,591 | -€5,031 | -15.4% |
| Financial charges | 65/66B | €74,731 | €40,813 | -€33,918 | -45.4% |
| Recurring financial charges | 65 | €74,731 | €40,813 | -€33,918 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | -€558,510 | €279,881 | +€838,391 | |
| Income taxes | 67/77 | €1,229 | €18,167 | +€16,938 | +1,379% |
| Profit (loss) for the period | 9904 | -€559,739 | €261,714 | +€821,453 | |
| Profit (loss) for the period to be appropriated | 9905 | -€559,739 | €261,714 | +€821,453 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.