DCP GROUP: 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.
DCP GROUP
Largest movements
- Tangible fixed assets +€95,207
up €95,207 (+3192.5%), from €2,982 to €98,189
- Cash -€74,094
down €74,094 (-50.6%), from €146,383 to €72,289
mainly Investment in fixed assets (net) (-€100,000) and Receivables within one year (-€49,970)
- Receivables within one year +€49,970
up €49,970 (+48.8%), from €102,400 to €152,370
of which Other amounts receivable: +€48,841
- Deferred charges and accrued income +€16,092
up €16,092 (+6436.7%), from €250 to €16,342
- Debts after one year +€67,822
new in 2025: €67,822
- Current portion of long-term debt +€15,877
new in 2025: €15,877
- Tax, wage and social debts +€10,230
up €10,230 (+7250.5%), from €141 to €10,371
of which Taxes: +€6,835
- Profit (loss) carried forward -€8,471
down €8,471, from €8,082 to -€389
- Trade debts +€5,041
new in 2025: €5,041
- Staff costs +€56,548
new in 2025: €56,548
- Gross operating margin -€51,187
down €51,187 (-48.3%), from €105,908 to €54,722
- Depreciation +€4,021
up €4,021 (+520.9%), from €772 to €4,793
- Taxes +€2,152
new in 2025: €2,152
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 | €255,015 | €342,190 | +€87,175 | +34.2% |
| Fixed assets | 21/28 | €2,982 | €98,189 | +€95,207 | +3192.5% |
| Tangible fixed assets | 22/27 | €2,982 | €98,189 | +€95,207 | +3192.5% |
| Land and buildings | 22 | - | €38,486 | +€38,486 | |
| Plant, machinery and equipment | 23 | €2,982 | €43,095 | +€40,113 | +1345.0% |
| Furniture and vehicles | 24 | - | €16,608 | +€16,608 | |
| Current assets | 29/58 | €252,032 | €244,001 | -€8,032 | -3.2% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €102,400 | €152,370 | +€49,970 | +48.8% |
| Trade receivables | 40 | €20,763 | €21,893 | +€1,130 | +5.4% |
| Other amounts receivable | 41 | €81,636 | €130,477 | +€48,841 | +59.8% |
| Cash at bank and in hand | 54/58 | €146,383 | €72,289 | -€74,094 | -50.6% |
| Deferred charges and accrued income | 490/1 | €250 | €16,342 | +€16,092 | +6436.7% |
| Total equity and liabilities | 10/49 | €255,015 | €342,190 | +€87,175 | +34.2% |
| Equity | 10/15 | €197,917 | €187,634 | -€10,283 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €171,234 | €169,422 | -€1,812 | -1.1% |
| Tax-exempt reserves | 132 | €165,751 | €163,939 | -€1,812 | -1.1% |
| Distributable reserves | 133 | €5,484 | €5,484 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,082 | -€389 | -€8,471 | |
| Provisions and deferred taxes | 16 | €55,250 | €54,646 | -€604 | -1.1% |
| Deferred taxes | 168 | €55,250 | €54,646 | -€604 | -1.1% |
| Amounts payable | 17/49 | €1,848 | €99,910 | +€98,062 | +5307.3% |
| Amounts payable after more than one year | 17 | - | €67,822 | +€67,822 | |
| Financial debts | 170/4 | - | €67,822 | +€67,822 | |
| Amounts payable within one year | 42/48 | €1,848 | €32,088 | +€30,241 | +1636.7% |
| Current portion of amounts payable after more than one year | 42 | - | €15,877 | +€15,877 | |
| Trade debts | 44 | - | €5,041 | +€5,041 | |
| Suppliers | 440/4 | - | €5,041 | +€5,041 | |
| Taxes, remuneration and social security | 45 | €141 | €10,371 | +€10,230 | +7250.5% |
| Taxes | 450/3 | €141 | €6,976 | +€6,835 | +4844.1% |
| Remuneration and social security | 454/9 | - | €3,395 | +€3,395 | |
| Other amounts payable | 47/48 | €1,707 | €799 | -€908 | -53.2% |
| Non-recurring operating income | 76A | €151,360 | - | -€151,360 | |
| Remuneration, social security and pensions | 62 | - | €56,548 | +€56,548 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €772 | €4,793 | +€4,021 | +520.9% |
| Other operating charges | 640/8 | €1,473 | €1,254 | -€219 | -14.9% |
| Gross operating margin | 9900 | €105,908 | €54,722 | -€51,187 | -48.3% |
| Operating profit (loss) | 9901 | €103,663 | -€7,873 | -€111,537 | |
| Financial charges | 65/66B | €425 | €862 | +€437 | +102.9% |
| Recurring financial charges | 65 | €425 | €862 | +€437 | +102.9% |
| Profit (loss) for the period before taxes | 9903 | €103,239 | -€8,735 | -€111,974 | |
| Transfer from deferred taxes | 780 | - | €604 | +€604 | |
| Transfer to deferred taxes | 680 | €34,983 | - | -€34,983 | |
| Income taxes | 67/77 | - | €2,152 | +€2,152 | |
| Profit (loss) for the period | 9904 | €68,256 | -€10,283 | -€78,539 | |
| Transfer from tax-exempt reserves | 789 | - | €1,812 | +€1,812 | |
| Transfer to tax-exempt reserves | 689 | €104,948 | - | -€104,948 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,692 | -€8,471 | +€28,221 | +76.9% |
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 29 September 2026 via checked.be.