DCOIFF: 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.
DCOIFF
Largest movements
- Receivables within one year -€1,103
down €1,103 (-12.2%), from €9,028 to €7,925
of which Trade receivables: -€1,106
- Cash -€431
down €431 (-7.0%), from €6,132 to €5,701
mainly Trade debts (-€16,758) and Other debts (-€784)
- Stocks and contracts -€286
down €286 (-26.7%), from €1,072 to €786
- Trade debts -€16,758
down €16,758 (-51.5%), from €32,556 to €15,798
- Profit (loss) carried forward +€15,060
up €15,060 (+35.8%), from -€42,068 to -€27,008
- Tax, wage and social debts +€791
up €791 (+9.1%), from €8,703 to €9,494
of which Taxes: +€2,278
- Other debts -€784
down €784 (-48.4%), from €1,621 to €837
- Gross operating margin +€10,267
up €10,267 (+21.4%), from €47,900 to €58,167
- Staff costs -€7,378
down €7,378 (-14.5%), from €51,024 to €43,646
- Financial income +€1,400
up €1,400 (+20002.4%), from €7 to €1,407
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 | €19,412 | €17,721 | -€1,691 | -8.7% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €19,362 | €17,671 | -€1,691 | -8.7% |
| Stocks and contracts in progress | 3 | €1,072 | €786 | -€286 | -26.7% |
| Stocks | 30/36 | €1,072 | €786 | -€286 | -26.7% |
| Amounts receivable within one year | 40/41 | €9,028 | €7,925 | -€1,103 | -12.2% |
| Trade receivables | 40 | €9,028 | €7,922 | -€1,106 | -12.2% |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €6,132 | €5,701 | -€431 | -7.0% |
| Deferred charges and accrued income | 490/1 | €3,130 | €3,258 | +€128 | +4.1% |
| Total equity and liabilities | 10/49 | €19,412 | €17,721 | -€1,691 | -8.7% |
| Equity | 10/15 | -€23,468 | -€8,408 | +€15,060 | +64.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,068 | -€27,008 | +€15,060 | +35.8% |
| Amounts payable | 17/49 | €42,880 | €26,129 | -€16,751 | -39.1% |
| Amounts payable within one year | 42/48 | €42,880 | €26,129 | -€16,751 | -39.1% |
| Trade debts | 44 | €32,556 | €15,798 | -€16,758 | -51.5% |
| Suppliers | 440/4 | €32,556 | €15,798 | -€16,758 | -51.5% |
| Taxes, remuneration and social security | 45 | €8,703 | €9,494 | +€791 | +9.1% |
| Taxes | 450/3 | €1,744 | €4,022 | +€2,278 | +130.6% |
| Remuneration and social security | 454/9 | €6,959 | €5,472 | -€1,487 | -21.4% |
| Other amounts payable | 47/48 | €1,621 | €837 | -€784 | -48.4% |
| Remuneration, social security and pensions | 62 | €51,024 | €43,646 | -€7,378 | -14.5% |
| Other operating charges | 640/8 | €909 | €697 | -€212 | -23.3% |
| Gross operating margin | 9900 | €47,900 | €58,167 | +€10,267 | +21.4% |
| Operating profit (loss) | 9901 | -€4,033 | €13,824 | +€17,857 | |
| Financial income | 75/76B | €7 | €1,407 | +€1,400 | +20002.4% |
| Recurring financial income | 75 | €7 | €1,407 | +€1,400 | +20002.4% |
| Financial charges | 65/66B | €181 | €171 | -€10 | -5.5% |
| Recurring financial charges | 65 | €181 | €171 | -€10 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,207 | €15,060 | +€19,267 | |
| Income taxes | 67/77 | €1 | €0 | -€1 | -100.0% |
| Profit (loss) for the period | 9904 | -€4,208 | €15,060 | +€19,268 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,208 | €15,060 | +€19,268 |
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 4 October 2026 via checked.be.