DCIM: 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.
DCIM
Largest movements
- Cash +€1,547
up €1,547 (+22.0%), from €7,033 to €8,580
mainly Net result for the year (+€1,594) and Trade debts (+€36)
- Reserves +€2,000
up €2,000 (+40.0%), from €5,000 to €7,000
- Profit (loss) carried forward -€406
down €406 (-53.3%), from €761 to €355
- Gross operating margin +€130
up €130 (+5.3%), from €2,450 to €2,580
- Financial income -€52
no longer reported in 2025 (was €52)
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 | €7,340 | €8,955 | +€1,615 | +22.0% |
| Fixed assets | 21/28 | €206 | €206 | = | 0.0% |
| Financial fixed assets | 28 | €206 | €206 | = | 0.0% |
| Current assets | 29/58 | €7,134 | €8,749 | +€1,615 | +22.6% |
| Amounts receivable within one year | 40/41 | €100 | €169 | +€68 | +68.3% |
| Other amounts receivable | 41 | €100 | €169 | +€68 | +68.3% |
| Cash at bank and in hand | 54/58 | €7,033 | €8,580 | +€1,547 | +22.0% |
| Total equity and liabilities | 10/49 | €7,340 | €8,955 | +€1,615 | +22.0% |
| Equity | 10/15 | €7,261 | €8,855 | +€1,594 | +22.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €5,000 | €7,000 | +€2,000 | +40.0% |
| Distributable reserves | 133 | €5,000 | €7,000 | +€2,000 | +40.0% |
| Profit (loss) carried forward | 14 | €761 | €355 | -€406 | -53.3% |
| Amounts payable | 17/49 | €79 | €99 | +€21 | +26.3% |
| Amounts payable within one year | 42/48 | €79 | €99 | +€21 | +26.3% |
| Trade debts | 44 | €63 | €99 | +€36 | +57.1% |
| Suppliers | 440/4 | €63 | €99 | +€36 | +57.1% |
| Other amounts payable | 47/48 | €15 | - | -€15 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,450 | €2,580 | +€130 | +5.3% |
| Operating profit (loss) | 9901 | €2,062 | €2,180 | +€118 | +5.7% |
| Financial income | 75/76B | €52 | - | -€52 | |
| Recurring financial income | 75 | €52 | - | -€52 | |
| Financial charges | 65/66B | €53 | €54 | +€2 | +2.9% |
| Recurring financial charges | 65 | €53 | €54 | +€2 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €2,061 | €2,126 | +€65 | +3.1% |
| Income taxes | 67/77 | €515 | €531 | +€16 | +3.1% |
| Profit (loss) for the period | 9904 | €1,546 | €1,594 | +€49 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,546 | €1,594 | +€49 | +3.1% |
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 20 October 2026 via checked.be.