DCM INTERIEUR: 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.
DCM INTERIEUR
Largest movements
- Receivables within one year +€38,460
up €38,460 (+35.8%), from €107,551 to €146,011
of which Other amounts receivable: +€39,228
- Stocks and contracts -€22,653
down €22,653 (-24.3%), from €93,038 to €70,385
of which Stocks: -€16,653
- Tangible fixed assets -€19,182
down €19,182 (-24.4%), from €78,670 to €59,488
of which Plant, machinery and equipment: -€16,238
- Cash +€3,126
up €3,126 (+225%), from €1,386 to €4,512
mainly Net result for the year (+€27,639) and Stocks and contracts (+€22,653)
- Debts after one year -€28,980
down €28,980 (-23.5%), from €123,342 to €94,363
- Profit (loss) carried forward +€27,639
up €27,639, from -€8,816 to €18,823
- Trade debts -€14,074
down €14,074 (-14.5%), from €97,116 to €83,042
- Short-term financial debts +€9,983
up €9,983 (+79.7%), from €12,529 to €22,512
- Current portion of long-term debt -€6,880
down €6,880 (-19.6%), from €35,073 to €28,193
- Gross operating margin +€28,606
up €28,606 (+78.0%), from €36,652 to €65,258
- Taxes +€7,943
up €7,943 (+242%), from €3,284 to €11,227
- Financial income +€2,779
up €2,779 (+62.8%), from €4,422 to €7,201
- Depreciation -€2,051
down €2,051 (-9.7%), from €21,234 to €19,182
- Other operating charges +€1,518
up €1,518 (+60.9%), from €2,492 to €4,010
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 | €288,720 | €288,634 | -€86 | 0.0% |
| Fixed assets | 21/28 | €84,070 | €64,888 | -€19,182 | -22.8% |
| Tangible fixed assets | 22/27 | €78,670 | €59,488 | -€19,182 | -24.4% |
| Land and buildings | 22 | €5,998 | €5,398 | -€600 | -10.0% |
| Plant, machinery and equipment | 23 | €67,069 | €50,831 | -€16,238 | -24.2% |
| Furniture and vehicles | 24 | €5,603 | €3,258 | -€2,345 | -41.8% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €204,650 | €223,746 | +€19,096 | +9.3% |
| Stocks and contracts in progress | 3 | €93,038 | €70,385 | -€22,653 | -24.3% |
| Stocks | 30/36 | €87,038 | €70,385 | -€16,653 | -19.1% |
| Contracts in progress | 37 | €6,000 | - | -€6,000 | |
| Amounts receivable within one year | 40/41 | €107,551 | €146,011 | +€38,460 | +35.8% |
| Trade receivables | 40 | €2,339 | €1,571 | -€768 | -32.8% |
| Other amounts receivable | 41 | €105,212 | €144,440 | +€39,228 | +37.3% |
| Cash at bank and in hand | 54/58 | €1,386 | €4,512 | +€3,126 | +225% |
| Deferred charges and accrued income | 490/1 | €2,675 | €2,838 | +€163 | +6.1% |
| Total equity and liabilities | 10/49 | €288,720 | €288,634 | -€86 | 0.0% |
| Equity | 10/15 | €1,184 | €28,823 | +€27,639 | +2,335% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,816 | €18,823 | +€27,639 | |
| Amounts payable | 17/49 | €287,536 | €259,811 | -€27,725 | -9.6% |
| Amounts payable after more than one year | 17 | €123,342 | €94,363 | -€28,980 | -23.5% |
| Financial debts | 170/4 | €123,342 | €94,363 | -€28,980 | -23.5% |
| Amounts payable within one year | 42/48 | €160,581 | €157,583 | -€2,998 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €35,073 | €28,193 | -€6,880 | -19.6% |
| Financial debts | 43 | €12,529 | €22,512 | +€9,983 | +79.7% |
| Credit institutions | 430/8 | €12,529 | €22,512 | +€9,983 | +79.7% |
| Trade debts | 44 | €97,116 | €83,042 | -€14,074 | -14.5% |
| Suppliers | 440/4 | €97,116 | €83,042 | -€14,074 | -14.5% |
| Advances received on contracts in progress | 46 | - | €2,144 | +€2,144 | |
| Taxes, remuneration and social security | 45 | €14,115 | €18,672 | +€4,557 | +32.3% |
| Taxes | 450/3 | €14,115 | €18,672 | +€4,557 | +32.3% |
| Other amounts payable | 47/48 | €1,747 | €3,020 | +€1,273 | +72.9% |
| Accrued charges and deferred income | 492/3 | €3,613 | €7,866 | +€4,253 | +118% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,234 | €19,182 | -€2,051 | -9.7% |
| Other operating charges | 640/8 | €2,492 | €4,010 | +€1,518 | +60.9% |
| Gross operating margin | 9900 | €36,652 | €65,258 | +€28,606 | +78.0% |
| Operating profit (loss) | 9901 | €12,926 | €42,066 | +€29,140 | +225% |
| Financial income | 75/76B | €4,422 | €7,201 | +€2,779 | +62.8% |
| Recurring financial income | 75 | €4,422 | €7,201 | +€2,779 | +62.8% |
| Financial charges | 65/66B | €10,253 | €10,401 | +€148 | +1.4% |
| Recurring financial charges | 65 | €10,253 | €10,401 | +€148 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €7,096 | €38,866 | +€31,771 | +448% |
| Income taxes | 67/77 | €3,284 | €11,227 | +€7,943 | +242% |
| Profit (loss) for the period | 9904 | €3,811 | €27,639 | +€23,827 | +625% |
| Profit (loss) for the period to be appropriated | 9905 | €3,811 | €27,639 | +€23,827 | +625% |
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 21 October 2026 via checked.be.