DCL SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets +€1.6m
up €1.6m (+155.4%), from €1.0m to €2.6m
of which Land and buildings: +€1.7m
- Receivables within one year -€256,304
down €256,304 (-39.0%), from €656,771 to €400,467
of which Trade receivables: -€251,590
- Debts after one year +€1.4m
up €1.4m (+319.7%), from €427,188 to €1.8m
- Profit (loss) carried forward -€139,582
new in 2025: -€139,582
- Tax, wage and social debts -€121,988
down €121,988 (-63.7%), from €191,507 to €69,519
of which Taxes: -€97,722
- Current portion of long-term debt +€82,838
up €82,838 (+49.5%), from €167,388 to €250,226
- Trade debts +€46,536
up €46,536 (+29.5%), from €157,881 to €204,417
- Other operating charges +€211,576
up €211,576 (+163.4%), from €129,462 to €341,038
- Taxes -€43,015
down €43,015 (-99.3%), from €43,326 to €311
- Staff costs +€33,361
up €33,361 (+3.3%), from €1.0m to €1.0m
- Gross operating margin +€31,026
up €31,026 (+2.1%), from €1.5m to €1.5m
- Financial income -€29,349
down €29,349 (-99.7%), from €29,450 to €102
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 | €1,732,287 | €3,045,768 | +€1.3m | +75.8% |
| Fixed assets | 21/28 | €1,019,780 | €2,599,638 | +€1.6m | +154.9% |
| Tangible fixed assets | 22/27 | €1,016,950 | €2,596,808 | +€1.6m | +155.4% |
| Land and buildings | 22 | €444,889 | €2,183,300 | +€1.7m | +390.8% |
| Plant, machinery and equipment | 23 | €37,454 | €50,874 | +€13,421 | +35.8% |
| Furniture and vehicles | 24 | €528,025 | €357,273 | -€170,752 | -32.3% |
| Other tangible fixed assets | 26 | €6,582 | €5,361 | -€1,222 | -18.6% |
| Financial fixed assets | 28 | €2,830 | €2,830 | = | 0.0% |
| Current assets | 29/58 | €712,507 | €446,130 | -€266,377 | -37.4% |
| Amounts receivable within one year | 40/41 | €656,771 | €400,467 | -€256,304 | -39.0% |
| Trade receivables | 40 | €611,920 | €360,330 | -€251,590 | -41.1% |
| Other amounts receivable | 41 | €44,851 | €40,137 | -€4,714 | -10.5% |
| Cash at bank and in hand | 54/58 | €40,311 | €16,877 | -€23,434 | -58.1% |
| Deferred charges and accrued income | 490/1 | €15,425 | €28,787 | +€13,362 | +86.6% |
| Total equity and liabilities | 10/49 | €1,732,287 | €3,045,768 | +€1.3m | +75.8% |
| Equity | 10/15 | €774,624 | €635,042 | -€139,582 | -18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €768,424 | €768,424 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €747,814 | €747,814 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€139,582 | -€139,582 | |
| Amounts payable | 17/49 | €957,663 | €2,410,727 | +€1.5m | +151.7% |
| Amounts payable after more than one year | 17 | €427,188 | €1,792,995 | +€1.4m | +319.7% |
| Financial debts | 170/4 | €427,188 | €1,792,995 | +€1.4m | +319.7% |
| Amounts payable within one year | 42/48 | €530,475 | €591,286 | +€60,811 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €167,388 | €250,226 | +€82,838 | +49.5% |
| Financial debts | 43 | €13,699 | €38,530 | +€24,831 | +181.3% |
| Credit institutions | 430/8 | €13,699 | €38,530 | +€24,831 | +181.3% |
| Trade debts | 44 | €157,881 | €204,417 | +€46,536 | +29.5% |
| Suppliers | 440/4 | €157,881 | €204,417 | +€46,536 | +29.5% |
| Taxes, remuneration and social security | 45 | €191,507 | €69,519 | -€121,988 | -63.7% |
| Taxes | 450/3 | €124,424 | €26,703 | -€97,722 | -78.5% |
| Remuneration and social security | 454/9 | €67,083 | €42,817 | -€24,267 | -36.2% |
| Other amounts payable | 47/48 | - | €28,594 | +€28,594 | |
| Accrued charges and deferred income | 492/3 | - | €26,446 | +€26,446 | |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €1,000,428 | €1,033,789 | +€33,361 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208,021 | €227,314 | +€19,293 | +9.3% |
| Other operating charges | 640/8 | €129,462 | €341,038 | +€211,576 | +163.4% |
| Non-recurring operating charges | 66A | €2,512 | €1,456 | -€1,056 | -42.0% |
| Gross operating margin | 9900 | €1,468,499 | €1,499,525 | +€31,026 | +2.1% |
| Operating profit (loss) | 9901 | €128,076 | -€104,072 | -€232,148 | |
| Financial income | 75/76B | €29,450 | €102 | -€29,349 | -99.7% |
| Recurring financial income | 75 | €29,450 | €102 | -€29,349 | -99.7% |
| Financial charges | 65/66B | €23,123 | €35,301 | +€12,178 | +52.7% |
| Recurring financial charges | 65 | €23,123 | €35,301 | +€12,178 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €134,403 | -€139,272 | -€273,675 | |
| Income taxes | 67/77 | €43,326 | €311 | -€43,015 | -99.3% |
| Profit (loss) for the period | 9904 | €91,077 | -€139,582 | -€230,660 | |
| Profit (loss) for the period to be appropriated | 9905 | €91,077 | -€139,582 | -€230,660 |
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 8 October 2026 via checked.be.