DCM SOLUTION: 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 SOLUTION
Largest movements
- Cash +€63,783
up €63,783 (+238352.5%), from €27 to €63,810
mainly Tax, wage and social debts (+€146,090) and Net result for the year (+€9,022)
- Financial fixed assets +€25,875
up €25,875 (+431.3%), from €6,000 to €31,875
- Receivables within one year +€22,970
up €22,970 (+53.1%), from €43,281 to €66,252
of which Other amounts receivable: +€26,621
- Tangible fixed assets +€22,306
up €22,306 (+408.9%), from €5,455 to €27,760
- Deferred charges and accrued income +€8,875
up €8,875 (+674.2%), from €1,316 to €10,192
- Tax, wage and social debts +€146,090
up €146,090 (+417.8%), from €34,964 to €181,054
of which Remuneration and social security: +€75,316
- Trade debts -€11,303
down €11,303 (-32.3%), from €35,042 to €23,740
- Profit (loss) carried forward +€9,022
up €9,022 (+60.4%), from -€14,927 to -€5,905
- Gross operating margin +€914,499
up €914,499 (+637.5%), from €143,450 to €1.1m
- Staff costs +€867,802
up €867,802 (+556.0%), from €156,074 to €1.0m
- Other operating charges +€14,156
up €14,156 (+1151.2%), from €1,230 to €15,385
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 | €56,079 | €199,888 | +€143,809 | +256.4% |
| Fixed assets | 21/28 | €11,455 | €59,635 | +€48,181 | +420.6% |
| Tangible fixed assets | 22/27 | €5,455 | €27,760 | +€22,306 | +408.9% |
| Furniture and vehicles | 24 | €5,455 | €27,760 | +€22,306 | +408.9% |
| Financial fixed assets | 28 | €6,000 | €31,875 | +€25,875 | +431.3% |
| Current assets | 29/58 | €44,624 | €140,253 | +€95,629 | +214.3% |
| Amounts receivable within one year | 40/41 | €43,281 | €66,252 | +€22,970 | +53.1% |
| Trade receivables | 40 | €43,101 | €39,451 | -€3,650 | -8.5% |
| Other amounts receivable | 41 | €180 | €26,801 | +€26,621 | +14753.1% |
| Cash at bank and in hand | 54/58 | €27 | €63,810 | +€63,783 | +238352.5% |
| Deferred charges and accrued income | 490/1 | €1,316 | €10,192 | +€8,875 | +674.2% |
| Total equity and liabilities | 10/49 | €56,079 | €199,888 | +€143,809 | +256.4% |
| Equity | 10/15 | -€13,927 | -€4,905 | +€9,022 | +64.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,927 | -€5,905 | +€9,022 | +60.4% |
| Amounts payable | 17/49 | €70,006 | €204,793 | +€134,787 | +192.5% |
| Amounts payable within one year | 42/48 | €70,006 | €204,793 | +€134,787 | +192.5% |
| Trade debts | 44 | €35,042 | €23,740 | -€11,303 | -32.3% |
| Suppliers | 440/4 | €35,042 | €23,740 | -€11,303 | -32.3% |
| Taxes, remuneration and social security | 45 | €34,964 | €181,054 | +€146,090 | +417.8% |
| Taxes | 450/3 | €23,670 | €94,445 | +€70,775 | +299.0% |
| Remuneration and social security | 454/9 | €11,293 | €86,609 | +€75,316 | +666.9% |
| Remuneration, social security and pensions | 62 | €156,074 | €1,023,877 | +€867,802 | +556.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,045 | €7,854 | +€6,808 | +651.2% |
| Other operating charges | 640/8 | €1,230 | €15,385 | +€14,156 | +1151.2% |
| Gross operating margin | 9900 | €143,450 | €1,057,950 | +€914,499 | +637.5% |
| Operating profit (loss) | 9901 | -€14,899 | €10,834 | +€25,733 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €28 | €1,812 | +€1,784 | +6370.8% |
| Recurring financial charges | 65 | €28 | €1,812 | +€1,784 | +6370.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,927 | €9,022 | +€23,949 | |
| Profit (loss) for the period | 9904 | -€14,927 | €9,022 | +€23,949 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,927 | €9,022 | +€23,949 |
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 6 October 2026 via checked.be.