DCL Enterprise: 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.
DCL Enterprise
Largest movements
- Receivables within one year +€7,996
up €7,996 (+578%), from €1,384 to €9,380
- Current portion of long-term debt -€21,841
no longer reported in 2025 (was €21,841)
- Profit (loss) carried forward +€18,221
up €18,221 (+60.6%), from -€30,080 to -€11,859
- Trade debts +€16,250
up €16,250 (+773%), from €2,101 to €18,351
- Debts after one year -€10,000
down €10,000 (-5.9%), from €170,000 to €160,000
of which Financial debts: -€50,000
- Other debts +€5,566
up €5,566 (+49.2%), from €11,317 to €16,883
- Gross operating margin +€3,513
up €3,513 (+13.6%), from €25,813 to €29,326
- Taxes +€1,997
up €1,997 (+54.4%), from €3,672 to €5,669
- Other operating charges -€330
down €330 (-37.5%), from €879 to €549
- Financial charges +€314
up €314 (+6.6%), from €4,738 to €5,052
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 | €195,384 | €203,390 | +€8,006 | +4.1% |
| Fixed assets | 21/28 | €194,000 | €194,000 | = | 0.0% |
| Financial fixed assets | 28 | €194,000 | €194,000 | = | 0.0% |
| Current assets | 29/58 | €1,384 | €9,390 | +€8,006 | +579% |
| Amounts receivable within one year | 40/41 | €1,384 | €9,380 | +€7,996 | +578% |
| Trade receivables | 40 | €1,384 | €9,380 | +€7,996 | +578% |
| Cash at bank and in hand | 54/58 | - | €10 | +€10 | |
| Total equity and liabilities | 10/49 | €195,384 | €203,390 | +€8,006 | +4.1% |
| Equity | 10/15 | -€27,635 | -€9,414 | +€18,221 | +65.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €445 | €445 | = | 0.0% |
| Distributable reserves | 133 | €445 | €445 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,080 | -€11,859 | +€18,221 | +60.6% |
| Amounts payable | 17/49 | €223,018 | €212,804 | -€10,215 | -4.6% |
| Amounts payable after more than one year | 17 | €170,000 | €160,000 | -€10,000 | -5.9% |
| Financial debts | 170/4 | €50,000 | - | -€50,000 | |
| Other amounts payable | 178/9 | €120,000 | €160,000 | +€40,000 | +33.3% |
| Amounts payable within one year | 42/48 | €49,363 | €48,086 | -€1,277 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €21,841 | - | -€21,841 | |
| Financial debts | 43 | €49 | - | -€49 | |
| Credit institutions | 430/8 | €49 | - | -€49 | |
| Trade debts | 44 | €2,101 | €18,351 | +€16,250 | +773% |
| Suppliers | 440/4 | €2,101 | €18,351 | +€16,250 | +773% |
| Taxes, remuneration and social security | 45 | €14,056 | €12,853 | -€1,203 | -8.6% |
| Taxes | 450/3 | €12,006 | €12,853 | +€847 | +7.1% |
| Remuneration and social security | 454/9 | €2,050 | - | -€2,050 | |
| Other amounts payable | 47/48 | €11,317 | €16,883 | +€5,566 | +49.2% |
| Accrued charges and deferred income | 492/3 | €3,655 | €4,717 | +€1,062 | +29.1% |
| Other operating charges | 640/8 | €879 | €549 | -€330 | -37.5% |
| Non-recurring operating charges | 66A | €93 | - | -€93 | |
| Gross operating margin | 9900 | €25,813 | €29,326 | +€3,513 | +13.6% |
| Operating profit (loss) | 9901 | €24,840 | €28,776 | +€3,936 | +15.8% |
| Financial income | 75/76B | €165 | €165 | +€0 | 0.0% |
| Recurring financial income | 75 | €165 | €165 | +€0 | 0.0% |
| Financial charges | 65/66B | €4,738 | €5,052 | +€314 | +6.6% |
| Recurring financial charges | 65 | €4,738 | €5,052 | +€314 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €20,267 | €23,890 | +€3,622 | +17.9% |
| Income taxes | 67/77 | €3,672 | €5,669 | +€1,997 | +54.4% |
| Profit (loss) for the period | 9904 | €16,596 | €18,221 | +€1,625 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,596 | €18,221 | +€1,625 | +9.8% |
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.