DCML: 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.
DCML
Largest movements
- Stocks and contracts -€8,557
down €8,557 (-53.0%), from €16,136 to €7,579
- Cash +€5,225
up €5,225 (+107.2%), from €4,872 to €10,097
mainly Debts after one year (+€21,033) and Trade debts (+€9,807)
- Tangible fixed assets -€1,950
down €1,950 (-4.6%), from €42,438 to €40,488
of which Other tangible fixed assets: -€4,801
- Receivables within one year -€1,821
down €1,821 (-34.9%), from €5,221 to €3,399
of which Trade receivables: -€1,854
- Deferred charges and accrued income +€1,298
new in 2024: €1,298
- Other debts -€39,454
down €39,454 (-89.4%), from €44,112 to €4,658
- Debts after one year +€21,033
new in 2024: €21,033
- Trade debts +€9,807
up €9,807 (+315.3%), from €3,110 to €12,917
- Current portion of long-term debt +€6,310
new in 2024: €6,310
- Tax, wage and social debts -€5,494
down €5,494 (-50.5%), from €10,884 to €5,390
of which Taxes: -€4,837
- Turnover -€215,630
no longer reported in 2024 (was €215,630)
- Purchases and services -€164,656
no longer reported in 2024 (was €164,656)
- Gross operating margin -€17,553
down €17,553 (-32.2%), from €54,568 to €37,015
- Taxes -€6,045
down €6,045, from €4,800 to -€1,245
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,667 | €62,860 | -€5,806 | -8.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €42,438 | €40,488 | -€1,950 | -4.6% |
| Tangible fixed assets | 22/27 | €42,438 | €40,488 | -€1,950 | -4.6% |
| Furniture and vehicles | 24 | €5,110 | €7,961 | +€2,851 | +55.8% |
| Other tangible fixed assets | 26 | €37,328 | €32,527 | -€4,801 | -12.9% |
| Current assets | 29/58 | €26,229 | €22,372 | -€3,856 | -14.7% |
| Stocks and contracts in progress | 3 | €16,136 | €7,579 | -€8,557 | -53.0% |
| Stocks | 30/36 | €16,136 | €7,579 | -€8,557 | -53.0% |
| Amounts receivable within one year | 40/41 | €5,221 | €3,399 | -€1,821 | -34.9% |
| Trade receivables | 40 | €1,854 | - | -€1,854 | |
| Other amounts receivable | 41 | €3,366 | €3,399 | +€33 | +1.0% |
| Cash at bank and in hand | 54/58 | €4,872 | €10,097 | +€5,225 | +107.2% |
| Deferred charges and accrued income | 490/1 | - | €1,298 | +€1,298 | |
| Total equity and liabilities | 10/49 | €68,667 | €62,860 | -€5,806 | -8.5% |
| Equity | 10/15 | €10,561 | €12,164 | +€1,603 | +15.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,561 | €9,164 | +€1,603 | +21.2% |
| Amounts payable | 17/49 | €58,106 | €50,697 | -€7,409 | -12.8% |
| Amounts payable after more than one year | 17 | - | €21,033 | +€21,033 | |
| Financial debts | 170/4 | - | €21,033 | +€21,033 | |
| Amounts payable within one year | 42/48 | €58,106 | €29,664 | -€28,442 | -48.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,310 | +€6,310 | |
| Financial debts | 43 | - | €389 | +€389 | |
| Credit institutions | 430/8 | - | €389 | +€389 | |
| Trade debts | 44 | €3,110 | €12,917 | +€9,807 | +315.3% |
| Suppliers | 440/4 | €3,110 | €12,917 | +€9,807 | +315.3% |
| Taxes, remuneration and social security | 45 | €10,884 | €5,390 | -€5,494 | -50.5% |
| Taxes | 450/3 | €8,254 | €3,418 | -€4,837 | -58.6% |
| Remuneration and social security | 454/9 | €2,629 | €1,972 | -€657 | -25.0% |
| Other amounts payable | 47/48 | €44,112 | €4,658 | -€39,454 | -89.4% |
| Turnover | 70 | €215,630 | - | -€215,630 | |
| Goods, raw materials, services and sundry goods | 60/61 | €164,656 | - | -€164,656 | |
| Remuneration, social security and pensions | 62 | €23,478 | €23,690 | +€212 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,914 | €9,259 | +€345 | +3.9% |
| Other operating charges | 640/8 | €4,500 | €3,301 | -€1,199 | -26.7% |
| Gross operating margin | 9900 | €54,568 | €37,015 | -€17,553 | -32.2% |
| Operating profit (loss) | 9901 | €17,677 | €766 | -€16,911 | -95.7% |
| Financial income | 75/76B | €167 | €46 | -€121 | -72.4% |
| Recurring financial income | 75 | €167 | €46 | -€121 | -72.4% |
| Financial charges | 65/66B | €206 | €455 | +€248 | +120.4% |
| Recurring financial charges | 65 | €206 | €455 | +€248 | +120.4% |
| Profit (loss) for the period before taxes | 9903 | €17,637 | €357 | -€17,280 | -98.0% |
| Income taxes | 67/77 | €4,800 | -€1,245 | -€6,045 | |
| Profit (loss) for the period | 9904 | €12,837 | €1,603 | -€11,235 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,837 | €1,603 | -€11,235 | -87.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.