DCL BUILDING: 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.
DCL BUILDING
Largest movements
- Receivables within one year +€65,395
up €65,395 (+56.9%), from €114,877 to €180,272
of which Other amounts receivable: +€38,383
- Tangible fixed assets -€10,400
down €10,400 (-33.1%), from €31,437 to €21,037
- Reserves +€48,465
up €48,465 (+47.7%), from €101,527 to €149,992
- Trade debts +€14,440
up €14,440 (+240.6%), from €6,001 to €20,441
- Debts after one year -€5,837
down €5,837 (-67.8%), from €8,613 to €2,776
- Tax, wage and social debts -€2,278
down €2,278 (-7.8%), from €29,025 to €26,747
- Gross operating margin +€48,941
up €48,941 (+124.1%), from €39,437 to €88,378
- Taxes +€12,058
up €12,058 (+169.4%), from €7,117 to €19,174
- Financial charges -€1,599
down €1,599 (-25.4%), from €6,301 to €4,702
- Other operating charges +€1,059
up €1,059 (+40.8%), from €2,597 to €3,656
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,090 | €209,092 | +€55,003 | +35.7% |
| Fixed assets | 21/28 | €31,437 | €21,037 | -€10,400 | -33.1% |
| Tangible fixed assets | 22/27 | €31,437 | €21,037 | -€10,400 | -33.1% |
| Plant, machinery and equipment | 23 | €8,528 | €4,772 | -€3,757 | -44.0% |
| Furniture and vehicles | 24 | €6,333 | €4,819 | -€1,513 | -23.9% |
| Leasing and similar rights | 25 | €16,576 | €11,446 | -€5,130 | -30.9% |
| Current assets | 29/58 | €122,652 | €188,055 | +€65,402 | +53.3% |
| Amounts receivable within one year | 40/41 | €114,877 | €180,272 | +€65,395 | +56.9% |
| Trade receivables | 40 | €23,650 | €50,663 | +€27,012 | +114.2% |
| Other amounts receivable | 41 | €91,226 | €129,609 | +€38,383 | +42.1% |
| Cash at bank and in hand | 54/58 | €7,776 | €7,783 | +€7 | +0.1% |
| Total equity and liabilities | 10/49 | €154,090 | €209,092 | +€55,003 | +35.7% |
| Equity | 10/15 | €103,527 | €151,992 | +€48,465 | +46.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €101,527 | €149,992 | +€48,465 | +47.7% |
| Distributable reserves | 133 | €101,527 | €149,992 | +€48,465 | +47.7% |
| Amounts payable | 17/49 | €50,563 | €57,100 | +€6,538 | +12.9% |
| Amounts payable after more than one year | 17 | €8,613 | €2,776 | -€5,837 | -67.8% |
| Financial debts | 170/4 | €8,613 | €2,776 | -€5,837 | -67.8% |
| Amounts payable within one year | 42/48 | €41,949 | €54,324 | +€12,375 | +29.5% |
| Current portion of amounts payable after more than one year | 42 | €5,624 | €5,837 | +€213 | +3.8% |
| Financial debts | 43 | €1,299 | €1,299 | = | 0.0% |
| Credit institutions | 430/8 | €1,299 | €1,299 | = | 0.0% |
| Trade debts | 44 | €6,001 | €20,441 | +€14,440 | +240.6% |
| Suppliers | 440/4 | €6,001 | €20,441 | +€14,440 | +240.6% |
| Taxes, remuneration and social security | 45 | €29,025 | €26,747 | -€2,278 | -7.8% |
| Taxes | 450/3 | €29,025 | €26,747 | -€2,278 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,698 | €10,352 | +€654 | +6.7% |
| Other operating charges | 640/8 | €2,597 | €3,656 | +€1,059 | +40.8% |
| Non-recurring operating charges | 66A | - | €2,028 | +€2,028 | |
| Gross operating margin | 9900 | €39,437 | €88,378 | +€48,941 | +124.1% |
| Operating profit (loss) | 9901 | €27,142 | €72,341 | +€45,199 | +166.5% |
| Financial income | 75/76B | €304 | - | -€304 | |
| Recurring financial income | 75 | €304 | - | -€304 | |
| Financial charges | 65/66B | €6,301 | €4,702 | -€1,599 | -25.4% |
| Recurring financial charges | 65 | €6,301 | €4,702 | -€1,599 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €21,145 | €67,639 | +€46,494 | +219.9% |
| Income taxes | 67/77 | €7,117 | €19,174 | +€12,058 | +169.4% |
| Profit (loss) for the period | 9904 | €14,028 | €48,465 | +€34,436 | +245.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,028 | €48,465 | +€34,436 | +245.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.