DCP HOME: 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.
DCP HOME
Largest movements
- Cash -€193,322
down €193,322 (-24.9%), from €776,116 to €582,795
mainly Tax, wage and social debts (-€162,548) and Stocks and contracts (-€80,000)
- Stocks and contracts +€80,000
new in 2025: €80,000
- Receivables within one year -€12,897
down €12,897 (-9.1%), from €142,489 to €129,593
of which Trade receivables: -€57,294
- Tax, wage and social debts -€162,548
down €162,548 (-98.7%), from €164,747 to €2,199
- Short-term financial debts +€92,344
new in 2025: €92,344
- Trade debts -€39,735
down €39,735 (-26.3%), from €151,029 to €111,294
- Other debts -€35,052
no longer reported in 2025 (was €35,052)
- Profit (loss) carried forward +€16,518
up €16,518 (+3.8%), from €436,808 to €453,326
- Gross operating margin -€520,062
down €520,062 (-94.6%), from €549,691 to €29,629
- Taxes -€147,553
down €147,553, from €142,821 to -€4,733
- Other operating charges +€5,647
up €5,647 (+77.7%), from €7,264 to €12,911
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 | €943,830 | €815,163 | -€128,667 | -13.6% |
| Fixed assets | 21/28 | - | €4,251 | +€4,251 | |
| Tangible fixed assets | 22/27 | - | €4,251 | +€4,251 | |
| Furniture and vehicles | 24 | - | €4,251 | +€4,251 | |
| Current assets | 29/58 | €943,830 | €810,912 | -€132,918 | -14.1% |
| Amounts receivable after more than one year | 29 | €24,000 | €16,000 | -€8,000 | -33.3% |
| Other amounts receivable | 291 | €24,000 | €16,000 | -€8,000 | -33.3% |
| Stocks and contracts in progress | 3 | - | €80,000 | +€80,000 | |
| Stocks | 30/36 | - | €80,000 | +€80,000 | |
| Amounts receivable within one year | 40/41 | €142,489 | €129,593 | -€12,897 | -9.1% |
| Trade receivables | 40 | €126,393 | €69,098 | -€57,294 | -45.3% |
| Other amounts receivable | 41 | €16,097 | €60,494 | +€44,398 | +276% |
| Cash at bank and in hand | 54/58 | €776,116 | €582,795 | -€193,322 | -24.9% |
| Deferred charges and accrued income | 490/1 | €1,224 | €2,525 | +€1,301 | +106% |
| Total equity and liabilities | 10/49 | €943,830 | €815,163 | -€128,667 | -13.6% |
| Equity | 10/15 | €592,808 | €609,326 | +€16,518 | +2.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €150,000 | €150,000 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €436,808 | €453,326 | +€16,518 | +3.8% |
| Amounts payable | 17/49 | €351,022 | €205,837 | -€145,185 | -41.4% |
| Amounts payable within one year | 42/48 | €350,828 | €205,837 | -€144,991 | -41.3% |
| Financial debts | 43 | - | €92,344 | +€92,344 | |
| Credit institutions | 430/8 | - | €92,344 | +€92,344 | |
| Trade debts | 44 | €151,029 | €111,294 | -€39,735 | -26.3% |
| Suppliers | 440/4 | €151,029 | €111,294 | -€39,735 | -26.3% |
| Taxes, remuneration and social security | 45 | €164,747 | €2,199 | -€162,548 | -98.7% |
| Taxes | 450/3 | €164,747 | €2,199 | -€162,548 | -98.7% |
| Other amounts payable | 47/48 | €35,052 | - | -€35,052 | |
| Accrued charges and deferred income | 492/3 | €194 | - | -€194 | |
| Non-recurring operating income | 76A | €684 | - | -€684 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,314 | +€1,314 | |
| Other operating charges | 640/8 | €7,264 | €12,911 | +€5,647 | +77.7% |
| Non-recurring operating charges | 66A | €674 | €1,840 | +€1,166 | +173% |
| Gross operating margin | 9900 | €549,691 | €29,629 | -€520,062 | -94.6% |
| Operating profit (loss) | 9901 | €541,753 | €13,564 | -€528,189 | -97.5% |
| Financial income | 75/76B | €1,567 | €1,211 | -€356 | -22.7% |
| Recurring financial income | 75 | €1,200 | €1,211 | +€11 | +0.9% |
| Non-recurring financial income | 76B | €367 | - | -€367 | |
| Financial charges | 65/66B | €1,261 | €2,990 | +€1,729 | +137% |
| Recurring financial charges | 65 | €1,261 | €2,960 | +€1,699 | +135% |
| Non-recurring financial charges | 66B | €0 | €30 | +€30 | +24,908% |
| Profit (loss) for the period before taxes | 9903 | €542,059 | €11,785 | -€530,274 | -97.8% |
| Income taxes | 67/77 | €142,821 | -€4,733 | -€147,553 | |
| Profit (loss) for the period | 9904 | €399,239 | €16,518 | -€382,720 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €399,239 | €16,518 | -€382,720 | -95.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.