DCLIC: 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.
DCLIC
Largest movements
- Deferred charges and accrued income -€7,652
no longer reported in 2025 (was €7,652)
- Tangible fixed assets -€3,304
down €3,304 (-100.0%), from €3,304 to €0
- Cash +€2,323
up €2,323 (+50.3%), from €4,617 to €6,940
mainly Deferred charges and accrued income (+€7,652) and Depreciation (+€3,304)
- Receivables within one year -€471
down €471 (-3.1%), from €15,138 to €14,667
of which Other amounts receivable: -€3,767
- Debts after one year -€3,568
down €3,568 (-37.8%), from €9,435 to €5,867
- Trade debts -€2,312
down €2,312 (-69.7%), from €3,316 to €1,003
- Profit (loss) carried forward -€1,619
down €1,619 (-13.9%), from -€11,644 to -€13,264
- Tax, wage and social debts -€1,603
down €1,603 (-26.5%), from €6,042 to €4,439
of which Remuneration and social security: -€2,242
- Gross operating margin +€39,277
up €39,277, from -€18,211 to €21,066
- Other operating charges +€16,336
up €16,336 (+2103.5%), from €777 to €17,112
- Depreciation +€2,073
up €2,073 (+168.4%), from €1,231 to €3,304
- Financial income -€427
no longer reported in 2025 (was €427)
- Financial charges +€413
up €413 (+34.5%), from €1,196 to €1,608
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 | €30,710 | €21,608 | -€9,103 | -29.6% |
| Fixed assets | 21/28 | €3,304 | €0 | -€3,304 | -100.0% |
| Tangible fixed assets | 22/27 | €3,304 | €0 | -€3,304 | -100.0% |
| Furniture and vehicles | 24 | €3,304 | €0 | -€3,304 | -100.0% |
| Current assets | 29/58 | €27,407 | €21,608 | -€5,799 | -21.2% |
| Amounts receivable within one year | 40/41 | €15,138 | €14,667 | -€471 | -3.1% |
| Trade receivables | 40 | €10,621 | €13,917 | +€3,297 | +31.0% |
| Other amounts receivable | 41 | €4,517 | €750 | -€3,767 | -83.4% |
| Cash at bank and in hand | 54/58 | €4,617 | €6,940 | +€2,323 | +50.3% |
| Deferred charges and accrued income | 490/1 | €7,652 | - | -€7,652 | |
| Total equity and liabilities | 10/49 | €30,710 | €21,608 | -€9,103 | -29.6% |
| Equity | 10/15 | €8,350 | €6,731 | -€1,619 | -19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,394 | €1,394 | = | 0.0% |
| Distributable reserves | 133 | €1,394 | €1,394 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,644 | -€13,264 | -€1,619 | -13.9% |
| Amounts payable | 17/49 | €22,360 | €14,877 | -€7,484 | -33.5% |
| Amounts payable after more than one year | 17 | €9,435 | €5,867 | -€3,568 | -37.8% |
| Financial debts | 170/4 | €9,435 | €5,867 | -€3,568 | -37.8% |
| Amounts payable within one year | 42/48 | €12,925 | €9,010 | -€3,915 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €3,568 | €3,568 | = | 0.0% |
| Trade debts | 44 | €3,316 | €1,003 | -€2,312 | -69.7% |
| Suppliers | 440/4 | €3,316 | €1,003 | -€2,312 | -69.7% |
| Taxes, remuneration and social security | 45 | €6,042 | €4,439 | -€1,603 | -26.5% |
| Taxes | 450/3 | €3,800 | €4,439 | +€639 | +16.8% |
| Remuneration and social security | 454/9 | €2,242 | - | -€2,242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,231 | €3,304 | +€2,073 | +168.4% |
| Other operating charges | 640/8 | €777 | €17,112 | +€16,336 | +2103.5% |
| Gross operating margin | 9900 | -€18,211 | €21,066 | +€39,277 | |
| Operating profit (loss) | 9901 | -€20,219 | €650 | +€20,869 | |
| Financial income | 75/76B | €427 | - | -€427 | |
| Recurring financial income | 75 | €427 | - | -€427 | |
| Financial charges | 65/66B | €1,196 | €1,608 | +€413 | +34.5% |
| Recurring financial charges | 65 | €1,196 | €1,608 | +€413 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,988 | -€959 | +€20,029 | +95.4% |
| Income taxes | 67/77 | €301 | €661 | +€360 | +119.7% |
| Profit (loss) for the period | 9904 | -€21,288 | -€1,619 | +€19,669 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,288 | -€1,619 | +€19,669 | +92.4% |
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 7 October 2026 via checked.be.