DCMC: 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.
DCMC
Largest movements
- Receivables within one year -€38,404
down €38,404 (-56.6%), from €67,806 to €29,402
- Cash -€17,849
down €17,849 (-31.3%), from €57,028 to €39,178
mainly Contributions, distributions and other (-€195,000) and Debts after one year (-€18,466)
- Tangible fixed assets -€11,039
down €11,039 (-3.8%), from €291,264 to €280,225
- Reserves -€115,000
down €115,000 (-85.2%), from €135,000 to €20,000
- Other debts +€75,156
up €75,156 (+39070.2%), from €192 to €75,348
- Debts after one year -€18,466
down €18,466 (-8.0%), from €230,062 to €211,596
- Tax, wage and social debts -€9,060
down €9,060 (-33.8%), from €26,782 to €17,721
- Gross operating margin +€27,404
up €27,404 (+27.4%), from €100,165 to €127,569
- Taxes +€13,081
up €13,081 (+76.4%), from €17,114 to €30,194
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 | €416,281 | €348,996 | -€67,286 | -16.2% |
| Fixed assets | 21/28 | €291,264 | €280,225 | -€11,039 | -3.8% |
| Tangible fixed assets | 22/27 | €291,264 | €280,225 | -€11,039 | -3.8% |
| Land and buildings | 22 | €291,264 | €280,225 | -€11,039 | -3.8% |
| Current assets | 29/58 | €125,017 | €68,770 | -€56,246 | -45.0% |
| Amounts receivable within one year | 40/41 | €67,806 | €29,402 | -€38,404 | -56.6% |
| Trade receivables | 40 | €67,806 | €29,402 | -€38,404 | -56.6% |
| Cash at bank and in hand | 54/58 | €57,028 | €39,178 | -€17,849 | -31.3% |
| Deferred charges and accrued income | 490/1 | €183 | €190 | +€7 | +4.0% |
| Total equity and liabilities | 10/49 | €416,281 | €348,996 | -€67,286 | -16.2% |
| Equity | 10/15 | €138,120 | €23,691 | -€114,429 | -82.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €135,000 | €20,000 | -€115,000 | -85.2% |
| Distributable reserves | 133 | €135,000 | €20,000 | -€115,000 | -85.2% |
| Profit (loss) carried forward | 14 | €1,120 | €1,691 | +€571 | +50.9% |
| Amounts payable | 17/49 | €278,161 | €325,304 | +€47,144 | +16.9% |
| Amounts payable after more than one year | 17 | €230,062 | €211,596 | -€18,466 | -8.0% |
| Financial debts | 170/4 | €230,062 | €211,596 | -€18,466 | -8.0% |
| Amounts payable within one year | 42/48 | €48,035 | €113,643 | +€65,608 | +136.6% |
| Current portion of amounts payable after more than one year | 42 | €19,634 | €19,990 | +€356 | +1.8% |
| Trade debts | 44 | €1,427 | €584 | -€844 | -59.1% |
| Suppliers | 440/4 | €1,427 | €584 | -€844 | -59.1% |
| Taxes, remuneration and social security | 45 | €26,782 | €17,721 | -€9,060 | -33.8% |
| Taxes | 450/3 | €26,782 | €17,721 | -€9,060 | -33.8% |
| Other amounts payable | 47/48 | €192 | €75,348 | +€75,156 | +39070.2% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,039 | €11,039 | = | 0.0% |
| Other operating charges | 640/8 | €743 | €1,161 | +€418 | +56.2% |
| Gross operating margin | 9900 | €100,165 | €127,569 | +€27,404 | +27.4% |
| Operating profit (loss) | 9901 | €88,383 | €115,369 | +€26,986 | +30.5% |
| Financial charges | 65/66B | €4,761 | €4,603 | -€157 | -3.3% |
| Recurring financial charges | 65 | €4,761 | €4,603 | -€157 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €83,622 | €110,765 | +€27,143 | +32.5% |
| Income taxes | 67/77 | €17,114 | €30,194 | +€13,081 | +76.4% |
| Profit (loss) for the period | 9904 | €66,508 | €80,571 | +€14,062 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,508 | €80,571 | +€14,062 | +21.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.