DCLE: 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.
DCLE
Largest movements
- Receivables within one year -€6,947
down €6,947 (-70.1%), from €9,915 to €2,967
of which Other amounts receivable: -€5,296
- Tangible fixed assets -€4,330
down €4,330 (-5.5%), from €78,866 to €74,536
of which Plant, machinery and equipment: -€3,015
- Deferred charges and accrued income +€3,983
up €3,983 (+4453.6%), from €89 to €4,072
- Cash -€2,491
down €2,491 (-16.8%), from €14,841 to €12,350
mainly Debts after one year (-€12,284) and Investment in fixed assets (net) (-€9,286)
- Debts after one year -€12,284
down €12,284 (-18.5%), from €66,347 to €54,062
- Reserves +€7,858
up €7,858 (+43.1%), from €18,232 to €26,089
- Accrued charges and deferred income -€5,345
down €5,345 (-66.9%), from €7,985 to €2,640
- Advances received -€4,996
down €4,996 (-97.1%), from €5,146 to €150
- Tax, wage and social debts +€3,421
up €3,421 (+741.1%), from €462 to €3,883
- Gross operating margin -€16,869
down €16,869 (-37.9%), from €44,547 to €27,678
- Depreciation +€5,073
up €5,073 (+55.9%), from €9,070 to €14,143
- Taxes -€967
down €967 (-32.6%), from €2,962 to €1,995
- Other operating charges +€450
up €450 (+43.9%), from €1,023 to €1,473
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 | €113,449 | €102,350 | -€11,099 | -9.8% |
| Fixed assets | 21/28 | €80,205 | €75,348 | -€4,857 | -6.1% |
| Intangible fixed assets | 21 | €986 | €520 | -€467 | -47.3% |
| Tangible fixed assets | 22/27 | €78,866 | €74,536 | -€4,330 | -5.5% |
| Plant, machinery and equipment | 23 | €76,075 | €73,059 | -€3,015 | -4.0% |
| Furniture and vehicles | 24 | €2,792 | €1,477 | -€1,315 | -47.1% |
| Financial fixed assets | 28 | €352 | €292 | -€60 | -17.1% |
| Current assets | 29/58 | €33,244 | €27,003 | -€6,242 | -18.8% |
| Stocks and contracts in progress | 3 | €8,400 | €7,613 | -€786 | -9.4% |
| Stocks | 30/36 | €8,400 | €7,613 | -€786 | -9.4% |
| Amounts receivable within one year | 40/41 | €9,915 | €2,967 | -€6,947 | -70.1% |
| Trade receivables | 40 | €4,614 | €2,962 | -€1,652 | -35.8% |
| Other amounts receivable | 41 | €5,301 | €5 | -€5,296 | -99.9% |
| Cash at bank and in hand | 54/58 | €14,841 | €12,350 | -€2,491 | -16.8% |
| Deferred charges and accrued income | 490/1 | €89 | €4,072 | +€3,983 | +4453.6% |
| Total equity and liabilities | 10/49 | €113,449 | €102,350 | -€11,099 | -9.8% |
| Equity | 10/15 | €23,232 | €31,089 | +€7,858 | +33.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,232 | €26,089 | +€7,858 | +43.1% |
| Distributable reserves | 133 | €18,232 | €26,089 | +€7,858 | +43.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €90,217 | €71,261 | -€18,956 | -21.0% |
| Amounts payable after more than one year | 17 | €66,347 | €54,062 | -€12,284 | -18.5% |
| Financial debts | 170/4 | €66,347 | €54,062 | -€12,284 | -18.5% |
| Amounts payable within one year | 42/48 | €15,886 | €14,559 | -€1,327 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €9,538 | €9,980 | +€441 | +4.6% |
| Trade debts | 44 | €740 | €547 | -€194 | -26.2% |
| Suppliers | 440/4 | €740 | €547 | -€194 | -26.2% |
| Advances received on contracts in progress | 46 | €5,146 | €150 | -€4,996 | -97.1% |
| Taxes, remuneration and social security | 45 | €462 | €3,883 | +€3,421 | +741.1% |
| Taxes | 450/3 | €462 | €3,883 | +€3,421 | +741.1% |
| Accrued charges and deferred income | 492/3 | €7,985 | €2,640 | -€5,345 | -66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,070 | €14,143 | +€5,073 | +55.9% |
| Other operating charges | 640/8 | €1,023 | €1,473 | +€450 | +43.9% |
| Gross operating margin | 9900 | €44,547 | €27,678 | -€16,869 | -37.9% |
| Operating profit (loss) | 9901 | €34,453 | €12,062 | -€22,392 | -65.0% |
| Financial income | 75/76B | €230 | €426 | +€196 | +85.0% |
| Recurring financial income | 75 | €230 | €426 | +€196 | +85.0% |
| Financial charges | 65/66B | €3,078 | €2,635 | -€442 | -14.4% |
| Recurring financial charges | 65 | €3,078 | €2,635 | -€442 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €31,606 | €9,852 | -€21,753 | -68.8% |
| Income taxes | 67/77 | €2,962 | €1,995 | -€967 | -32.6% |
| Profit (loss) for the period | 9904 | €28,644 | €7,858 | -€20,786 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,644 | €7,858 | -€20,786 | -72.6% |
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 28 September 2026 via checked.be.