DCI: 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.
DCI
Largest movements
- Cash +€62,728
up €62,728 (+1172.6%), from €5,350 to €68,078
mainly Net result for the year (+€40,556) and Receivables within one year (+€28,309)
- Receivables within one year -€28,309
down €28,309 (-55.2%), from €51,311 to €23,003
of which Other amounts receivable: -€37,788
- Current portion of long-term debt +€19,888
new in 2025: €19,888
- Tax, wage and social debts +€17,613
up €17,613 (+195.7%), from €9,001 to €26,614
- Short-term financial debts -€7,500
no longer reported in 2025 (was €7,500)
- Trade debts +€3,219
up €3,219 (+674.2%), from €477 to €3,696
- Reserves +€961
up €961 (+2.4%), from €39,595 to €40,556
- Gross operating margin +€16,452
up €16,452 (+41.2%), from €39,932 to €56,384
- Taxes +€4,359
up €4,359 (+47.2%), from €9,242 to €13,601
- Financial income -€1,051
down €1,051 (-97.1%), from €1,082 to €31
- Other operating charges -€1,005
down €1,005 (-47.0%), from €2,136 to €1,131
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 | €57,894 | €91,994 | +€34,101 | +58.9% |
| Fixed assets | 21/28 | €1,233 | €914 | -€319 | -25.9% |
| Tangible fixed assets | 22/27 | €1,233 | €914 | -€319 | -25.9% |
| Plant, machinery and equipment | 23 | €1,233 | €914 | -€319 | -25.9% |
| Current assets | 29/58 | €56,661 | €91,081 | +€34,419 | +60.7% |
| Amounts receivable within one year | 40/41 | €51,311 | €23,003 | -€28,309 | -55.2% |
| Trade receivables | 40 | €12,451 | €21,930 | +€9,480 | +76.1% |
| Other amounts receivable | 41 | €38,861 | €1,072 | -€37,788 | -97.2% |
| Cash at bank and in hand | 54/58 | €5,350 | €68,078 | +€62,728 | +1172.6% |
| Total equity and liabilities | 10/49 | €57,894 | €91,994 | +€34,101 | +58.9% |
| Equity | 10/15 | €40,595 | €41,556 | +€961 | +2.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €39,595 | €40,556 | +€961 | +2.4% |
| Distributable reserves | 133 | €39,595 | €40,556 | +€961 | +2.4% |
| Amounts payable | 17/49 | €17,298 | €50,438 | +€33,140 | +191.6% |
| Amounts payable within one year | 42/48 | €16,978 | €50,198 | +€33,220 | +195.7% |
| Current portion of amounts payable after more than one year | 42 | - | €19,888 | +€19,888 | |
| Financial debts | 43 | €7,500 | - | -€7,500 | |
| Credit institutions | 430/8 | €7,500 | - | -€7,500 | |
| Trade debts | 44 | €477 | €3,696 | +€3,219 | +674.2% |
| Suppliers | 440/4 | €477 | €3,696 | +€3,219 | +674.2% |
| Taxes, remuneration and social security | 45 | €9,001 | €26,614 | +€17,613 | +195.7% |
| Taxes | 450/3 | €9,001 | €26,614 | +€17,613 | +195.7% |
| Accrued charges and deferred income | 492/3 | €320 | €240 | -€80 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319 | €319 | = | 0.0% |
| Other operating charges | 640/8 | €2,136 | €1,131 | -€1,005 | -47.0% |
| Gross operating margin | 9900 | €39,932 | €56,384 | +€16,452 | +41.2% |
| Operating profit (loss) | 9901 | €37,477 | €54,934 | +€17,457 | +46.6% |
| Financial income | 75/76B | €1,082 | €31 | -€1,051 | -97.1% |
| Recurring financial income | 75 | €1,082 | €31 | -€1,051 | -97.1% |
| Financial charges | 65/66B | €521 | €808 | +€288 | +55.2% |
| Recurring financial charges | 65 | €521 | €808 | +€288 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | €38,039 | €54,157 | +€16,118 | +42.4% |
| Income taxes | 67/77 | €9,242 | €13,601 | +€4,359 | +47.2% |
| Profit (loss) for the period | 9904 | €28,797 | €40,556 | +€11,759 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,797 | €40,556 | +€11,759 | +40.8% |
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 30 September 2026 via checked.be.