DCN SERVICES: 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.
DCN SERVICES
Largest movements
- Cash +€40,000
up €40,000 (+29.2%), from €137,021 to €177,021
mainly Net result for the year (+€66,176) and Tax, wage and social debts (+€7,457)
- Current investments +€9,500
up €9,500 (+19.0%), from €50,000 to €59,500
- Receivables within one year -€2,534
down €2,534 (-63.5%), from €3,989 to €1,455
- Reserves +€66,176
up €66,176 (+43.2%), from €153,316 to €219,492
- Other debts -€29,265
down €29,265 (-90.1%), from €32,478 to €3,213
- Tax, wage and social debts +€7,457
up €7,457 (+208%), from €3,579 to €11,036
- Financial income +€5,520
up €5,520 (+501%), from €1,102 to €6,622
- Gross operating margin +€4,178
up €4,178 (+4.6%), from €90,442 to €94,619
- Taxes +€3,695
up €3,695 (+18.5%), from €19,940 to €23,634
- Financial charges +€2,575
up €2,575 (+80.0%), from €3,218 to €5,793
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.
Derived cash bridge
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 | €208,041 | €253,301 | +€45,259 | +21.8% |
| Fixed assets | 21/28 | €17,032 | €15,325 | -€1,706 | -10.0% |
| Tangible fixed assets | 22/27 | €17,032 | €15,325 | -€1,706 | -10.0% |
| Plant, machinery and equipment | 23 | €0 | €3,181 | +€3,181 | |
| Furniture and vehicles | 24 | €17,032 | €12,145 | -€4,887 | -28.7% |
| Current assets | 29/58 | €191,010 | €237,975 | +€46,965 | +24.6% |
| Amounts receivable within one year | 40/41 | €3,989 | €1,455 | -€2,534 | -63.5% |
| Other amounts receivable | 41 | €3,989 | €1,455 | -€2,534 | -63.5% |
| Current investments | 50/53 | €50,000 | €59,500 | +€9,500 | +19.0% |
| Cash at bank and in hand | 54/58 | €137,021 | €177,021 | +€40,000 | +29.2% |
| Total equity and liabilities | 10/49 | €208,041 | €253,301 | +€45,259 | +21.8% |
| Equity | 10/15 | €171,916 | €238,092 | +€66,176 | +38.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,316 | €219,492 | +€66,176 | +43.2% |
| Distributable reserves | 133 | €153,316 | €219,492 | +€66,176 | +43.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,125 | €15,208 | -€20,917 | -57.9% |
| Amounts payable within one year | 42/48 | €36,125 | €15,208 | -€20,917 | -57.9% |
| Trade debts | 44 | €68 | €959 | +€891 | +1,308% |
| Suppliers | 440/4 | €68 | €959 | +€891 | +1,308% |
| Taxes, remuneration and social security | 45 | €3,579 | €11,036 | +€7,457 | +208% |
| Taxes | 450/3 | €3,579 | €11,036 | +€7,457 | +208% |
| Other amounts payable | 47/48 | €32,478 | €3,213 | -€29,265 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,519 | €4,900 | -€619 | -11.2% |
| Other operating charges | 640/8 | €603 | €738 | +€135 | +22.4% |
| Gross operating margin | 9900 | €90,442 | €94,619 | +€4,178 | +4.6% |
| Operating profit (loss) | 9901 | €84,320 | €88,982 | +€4,662 | +5.5% |
| Financial income | 75/76B | €1,102 | €6,622 | +€5,520 | +501% |
| Recurring financial income | 75 | €1,102 | €6,622 | +€5,520 | +501% |
| Financial charges | 65/66B | €3,218 | €5,793 | +€2,575 | +80.0% |
| Recurring financial charges | 65 | €3,218 | €5,793 | +€2,575 | +80.0% |
| Profit (loss) for the period before taxes | 9903 | €82,203 | €89,811 | +€7,607 | +9.3% |
| Income taxes | 67/77 | €19,940 | €23,634 | +€3,695 | +18.5% |
| Profit (loss) for the period | 9904 | €62,263 | €66,176 | +€3,913 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,263 | €66,176 | +€3,913 | +6.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.