DCM Pergolas: 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.
DCM Pergolas
Largest movements
- Tangible fixed assets +€41,957
up €41,957 (+152.6%), from €27,502 to €69,459
of which Furniture and vehicles: +€47,340
- Cash -€18,348
down €18,348 (-31.2%), from €58,730 to €40,382
mainly Investment in fixed assets (net) (-€67,054) and Contributions, distributions and other (-€10,000)
- Stocks and contracts -€11,777
down €11,777 (-46.3%), from €25,452 to €13,675
- Receivables within one year +€8,597
up €8,597 (+157.2%), from €5,467 to €14,064
of which Other amounts receivable: +€14,054
- Debts after one year +€14,938
up €14,938 (+218.1%), from €6,850 to €21,788
- Tax, wage and social debts -€9,176
down €9,176 (-44.4%), from €20,681 to €11,505
- Other debts +€8,394
up €8,394 (+3571.4%), from €235 to €8,629
- Current portion of long-term debt +€6,861
up €6,861 (+51.9%), from €13,222 to €20,083
- Profit (loss) carried forward -€4,120
down €4,120 (-13.6%), from €30,311 to €26,191
- Gross operating margin -€22,194
down €22,194 (-35.2%), from €63,080 to €40,886
- Taxes -€6,610
down €6,610 (-68.3%), from €9,680 to €3,070
- Depreciation +€3,677
up €3,677 (+17.2%), from €21,419 to €25,097
- Other operating charges +€1,921
up €1,921 (+419.2%), from €458 to €2,379
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 | €122,356 | €142,172 | +€19,816 | +16.2% |
| Fixed assets | 21/28 | €28,902 | €70,859 | +€41,957 | +145.2% |
| Tangible fixed assets | 22/27 | €27,502 | €69,459 | +€41,957 | +152.6% |
| Plant, machinery and equipment | 23 | €8,458 | €11,163 | +€2,706 | +32.0% |
| Furniture and vehicles | 24 | €2,221 | €49,562 | +€47,340 | +2131.4% |
| Leasing and similar rights | 25 | €15,353 | €8,037 | -€7,316 | -47.7% |
| Other tangible fixed assets | 26 | €1,470 | €697 | -€774 | -52.6% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €93,454 | €71,314 | -€22,141 | -23.7% |
| Stocks and contracts in progress | 3 | €25,452 | €13,675 | -€11,777 | -46.3% |
| Stocks | 30/36 | €25,452 | €13,675 | -€11,777 | -46.3% |
| Amounts receivable within one year | 40/41 | €5,467 | €14,064 | +€8,597 | +157.2% |
| Trade receivables | 40 | €5,457 | - | -€5,457 | |
| Other amounts receivable | 41 | €10 | €14,064 | +€14,054 | +140538.3% |
| Cash at bank and in hand | 54/58 | €58,730 | €40,382 | -€18,348 | -31.2% |
| Deferred charges and accrued income | 490/1 | €3,805 | €3,193 | -€612 | -16.1% |
| Total equity and liabilities | 10/49 | €122,356 | €142,172 | +€19,816 | +16.2% |
| Equity | 10/15 | €78,311 | €74,191 | -€4,120 | -5.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €38,000 | €38,000 | = | 0.0% |
| Distributable reserves | 133 | €38,000 | €38,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,311 | €26,191 | -€4,120 | -13.6% |
| Amounts payable | 17/49 | €44,045 | €67,981 | +€23,936 | +54.3% |
| Amounts payable after more than one year | 17 | €6,850 | €21,788 | +€14,938 | +218.1% |
| Financial debts | 170/4 | €6,850 | €21,788 | +€14,938 | +218.1% |
| Amounts payable within one year | 42/48 | €37,194 | €46,176 | +€8,981 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €13,222 | €20,083 | +€6,861 | +51.9% |
| Trade debts | 44 | €3,057 | €5,959 | +€2,902 | +94.9% |
| Suppliers | 440/4 | €3,057 | €5,959 | +€2,902 | +94.9% |
| Taxes, remuneration and social security | 45 | €20,681 | €11,505 | -€9,176 | -44.4% |
| Taxes | 450/3 | €20,681 | €11,505 | -€9,176 | -44.4% |
| Other amounts payable | 47/48 | €235 | €8,629 | +€8,394 | +3571.4% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Non-recurring operating income | 76A | €1,665 | €4,571 | +€2,907 | +174.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,419 | €25,097 | +€3,677 | +17.2% |
| Other operating charges | 640/8 | €458 | €2,379 | +€1,921 | +419.2% |
| Non-recurring operating charges | 66A | €1,665 | €3,736 | +€2,072 | +124.5% |
| Gross operating margin | 9900 | €63,080 | €40,886 | -€22,194 | -35.2% |
| Operating profit (loss) | 9901 | €39,537 | €9,673 | -€29,864 | -75.5% |
| Financial income | 75/76B | €1,798 | €1,451 | -€347 | -19.3% |
| Recurring financial income | 75 | €1,798 | €1,451 | -€347 | -19.3% |
| Financial charges | 65/66B | €1,862 | €2,174 | +€312 | +16.8% |
| Recurring financial charges | 65 | €1,862 | €2,174 | +€312 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €39,473 | €8,950 | -€30,523 | -77.3% |
| Income taxes | 67/77 | €9,680 | €3,070 | -€6,610 | -68.3% |
| Profit (loss) for the period | 9904 | €29,794 | €5,880 | -€23,914 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,794 | €5,880 | -€23,914 | -80.3% |
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.