DCNG: 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.
DCNG
Largest movements
- Receivables within one year -€11,189
down €11,189 (-67.3%), from €16,627 to €5,438
of which Trade receivables: -€9,450
- Cash -€10,706
down €10,706 (-38.3%), from €27,941 to €17,235
mainly Tax, wage and social debts (-€9,980) and Net result for the year (-€8,212)
- Deferred charges and accrued income +€3,838
up €3,838 (+109.9%), from €3,491 to €7,329
- Tax, wage and social debts -€9,980
down €9,980 (-56.0%), from €17,816 to €7,836
- Profit (loss) carried forward -€8,212
down €8,212, from €189 to -€8,023
- Trade debts -€866
down €866 (-19.7%), from €4,404 to €3,538
- Other debts +€754
up €754 (+1984.2%), from €38 to €792
- Gross operating margin -€21,962
down €21,962, from €21,101 to -€861
- Taxes -€4,105
down €4,105, from €4,091 to -€14
- Financial charges -€2,258
down €2,258 (-67.3%), from €3,353 to €1,095
- Depreciation +€971
up €971 (+28.8%), from €3,366 to €4,337
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 | €54,197 | €35,893 | -€18,304 | -33.8% |
| Fixed assets | 21/28 | €6,138 | €5,891 | -€247 | -4.0% |
| Tangible fixed assets | 22/27 | €6,138 | €5,891 | -€247 | -4.0% |
| Furniture and vehicles | 24 | €6,138 | €5,891 | -€247 | -4.0% |
| Current assets | 29/58 | €48,059 | €30,002 | -€18,057 | -37.6% |
| Amounts receivable within one year | 40/41 | €16,627 | €5,438 | -€11,189 | -67.3% |
| Trade receivables | 40 | €9,450 | - | -€9,450 | |
| Other amounts receivable | 41 | €7,177 | €5,438 | -€1,739 | -24.2% |
| Cash at bank and in hand | 54/58 | €27,941 | €17,235 | -€10,706 | -38.3% |
| Deferred charges and accrued income | 490/1 | €3,491 | €7,329 | +€3,838 | +109.9% |
| Total equity and liabilities | 10/49 | €54,197 | €35,893 | -€18,304 | -33.8% |
| Equity | 10/15 | €31,939 | €23,727 | -€8,212 | -25.7% |
| Reserves | 13 | €31,750 | €31,750 | = | 0.0% |
| Distributable reserves | 133 | €31,750 | €31,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €189 | -€8,023 | -€8,212 | |
| Amounts payable | 17/49 | €22,258 | €12,166 | -€10,092 | -45.3% |
| Amounts payable within one year | 42/48 | €22,258 | €12,166 | -€10,092 | -45.3% |
| Trade debts | 44 | €4,404 | €3,538 | -€866 | -19.7% |
| Suppliers | 440/4 | €4,404 | €3,538 | -€866 | -19.7% |
| Taxes, remuneration and social security | 45 | €17,816 | €7,836 | -€9,980 | -56.0% |
| Taxes | 450/3 | €17,816 | €7,836 | -€9,980 | -56.0% |
| Other amounts payable | 47/48 | €38 | €792 | +€754 | +1984.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,366 | €4,337 | +€971 | +28.8% |
| Other operating charges | 640/8 | €1,773 | €1,933 | +€160 | +9.0% |
| Gross operating margin | 9900 | €21,101 | -€861 | -€21,962 | |
| Operating profit (loss) | 9901 | €15,962 | -€7,131 | -€23,093 | |
| Financial charges | 65/66B | €3,353 | €1,095 | -€2,258 | -67.3% |
| Recurring financial charges | 65 | €3,353 | €1,095 | -€2,258 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | €12,609 | -€8,226 | -€20,835 | |
| Income taxes | 67/77 | €4,091 | -€14 | -€4,105 | |
| Profit (loss) for the period | 9904 | €8,518 | -€8,212 | -€16,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,518 | -€8,212 | -€16,730 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.