DCOUP CONCEPT: 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.
DCOUP CONCEPT
Largest movements
- Cash -€130
down €130 (-54.7%), from €237 to €107
mainly Net result for the year (-€1,709) and Receivables within one year (-€127)
- Receivables within one year +€127
new in 2025: €127
- Profit (loss) carried forward -€1,709
down €1,709 (-18.3%), from -€9,327 to -€11,036
- Other debts +€1,000
up €1,000 (+30.9%), from €3,240 to €4,240
- Trade debts +€706
up €706, from €0 to €706
- Gross operating margin +€1,130
up €1,130 (+47.9%), from -€2,360 to -€1,231
- Financial charges +€41
up €41 (+9.5%), from €437 to €478
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 | €237 | €234 | -€3 | -1.2% |
| Current assets | 29/58 | €237 | €234 | -€3 | -1.2% |
| Amounts receivable within one year | 40/41 | - | €127 | +€127 | |
| Other amounts receivable | 41 | - | €127 | +€127 | |
| Cash at bank and in hand | 54/58 | €237 | €107 | -€130 | -54.7% |
| Total equity and liabilities | 10/49 | €237 | €234 | -€3 | -1.2% |
| Equity | 10/15 | -€3,003 | -€4,712 | -€1,709 | -56.9% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,327 | -€11,036 | -€1,709 | -18.3% |
| Amounts payable | 17/49 | €3,240 | €4,946 | +€1,706 | +52.7% |
| Amounts payable within one year | 42/48 | €3,240 | €4,946 | +€1,706 | +52.7% |
| Trade debts | 44 | €0 | €706 | +€706 | |
| Suppliers | 440/4 | €0 | €706 | +€706 | |
| Other amounts payable | 47/48 | €3,240 | €4,240 | +€1,000 | +30.9% |
| Gross operating margin | 9900 | -€2,360 | -€1,231 | +€1,130 | +47.9% |
| Operating profit (loss) | 9901 | -€2,360 | -€1,231 | +€1,130 | +47.9% |
| Financial charges | 65/66B | €437 | €478 | +€41 | +9.5% |
| Recurring financial charges | 65 | €437 | €478 | +€41 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,798 | -€1,709 | +€1,088 | +38.9% |
| Profit (loss) for the period | 9904 | -€2,798 | -€1,709 | +€1,088 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,798 | -€1,709 | +€1,088 | +38.9% |
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.