DCMS: 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.
DCMS
Largest movements
- Cash +€18,176
up €18,176 (+28.0%), from €64,877 to €83,053
mainly Other debts (+€105,204) and Net result for the year (+€40,401)
- Receivables within one year -€4,151
down €4,151 (-5.6%), from €73,766 to €69,615
of which Other amounts receivable: -€6,609
- Other debts +€105,204
new in 2025: €105,204
- Reserves -€81,651
down €81,651 (-26.2%), from €311,820 to €230,169
- Tax, wage and social debts -€9,306
down €9,306 (-34.6%), from €26,893 to €17,587
of which Taxes: -€9,491
- Gross operating margin +€16,470
up €16,470 (+25.3%), from €65,207 to €81,678
- Taxes +€5,461
up €5,461 (+50.3%), from €10,857 to €16,318
- Financial income +€4,160
up €4,160 (+165.0%), from €2,521 to €6,680
- Staff costs -€3,659
down €3,659 (-12.1%), from €30,234 to €26,575
- Financial charges +€2,191
up €2,191, from -€2,183 to €8
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 | €347,229 | €361,001 | +€13,773 | +4.0% |
| Fixed assets | 21/28 | €106,910 | €106,935 | +€25 | 0.0% |
| Tangible fixed assets | 22/27 | €21,360 | €21,385 | +€25 | +0.1% |
| Plant, machinery and equipment | 23 | €21,360 | €18,485 | -€2,875 | -13.5% |
| Furniture and vehicles | 24 | - | €2,900 | +€2,900 | |
| Financial fixed assets | 28 | €85,550 | €85,550 | = | 0.0% |
| Current assets | 29/58 | €240,319 | €254,067 | +€13,748 | +5.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €73,766 | €69,615 | -€4,151 | -5.6% |
| Trade receivables | 40 | €59,458 | €61,916 | +€2,458 | +4.1% |
| Other amounts receivable | 41 | €14,308 | €7,699 | -€6,609 | -46.2% |
| Current investments | 50/53 | €48,900 | €48,900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,877 | €83,053 | +€18,176 | +28.0% |
| Deferred charges and accrued income | 490/1 | €2,775 | €2,498 | -€277 | -10.0% |
| Total equity and liabilities | 10/49 | €347,229 | €361,001 | +€13,773 | +4.0% |
| Equity | 10/15 | €318,020 | €236,369 | -€81,651 | -25.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €311,820 | €230,169 | -€81,651 | -26.2% |
| Distributable reserves | 133 | €311,820 | €230,169 | -€81,651 | -26.2% |
| Amounts payable | 17/49 | €29,209 | €124,633 | +€95,423 | +326.7% |
| Amounts payable within one year | 42/48 | €29,209 | €124,633 | +€95,423 | +326.7% |
| Trade debts | 44 | €2,316 | €1,842 | -€475 | -20.5% |
| Suppliers | 440/4 | €2,316 | €1,842 | -€475 | -20.5% |
| Taxes, remuneration and social security | 45 | €26,893 | €17,587 | -€9,306 | -34.6% |
| Taxes | 450/3 | €22,526 | €13,036 | -€9,491 | -42.1% |
| Remuneration and social security | 454/9 | €4,366 | €4,551 | +€185 | +4.2% |
| Other amounts payable | 47/48 | - | €105,204 | +€105,204 | |
| Remuneration, social security and pensions | 62 | €30,234 | €26,575 | -€3,659 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,368 | €4,249 | -€119 | -2.7% |
| Other operating charges | 640/8 | €841 | €807 | -€34 | -4.0% |
| Gross operating margin | 9900 | €65,207 | €81,678 | +€16,470 | +25.3% |
| Operating profit (loss) | 9901 | €29,764 | €50,046 | +€20,282 | +68.1% |
| Financial income | 75/76B | €2,521 | €6,680 | +€4,160 | +165.0% |
| Recurring financial income | 75 | €2,521 | €6,680 | +€4,160 | +165.0% |
| Financial charges | 65/66B | -€2,183 | €8 | +€2,191 | |
| Recurring financial charges | 65 | -€2,183 | €8 | +€2,191 | |
| Profit (loss) for the period before taxes | 9903 | €34,468 | €56,719 | +€22,251 | +64.6% |
| Income taxes | 67/77 | €10,857 | €16,318 | +€5,461 | +50.3% |
| Profit (loss) for the period | 9904 | €23,611 | €40,401 | +€16,790 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,611 | €40,401 | +€16,790 | +71.1% |
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 5 October 2026 via checked.be.