DCP LAW: 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 LAW
Largest movements
- Cash -€45,345
down €45,345 (-63.9%), from €70,969 to €25,624
mainly Contributions, distributions and other (-€93,950) and Tax, wage and social debts (-€2,749)
- Tangible fixed assets -€3,006
down €3,006 (-24.1%), from €12,453 to €9,447
- Reserves -€70,000
down €70,000 (-98.2%), from €71,281 to €1,281
- Other debts +€23,950
up €23,950, from €0 to €23,950
- Tax, wage and social debts -€2,749
down €2,749 (-25.1%), from €10,966 to €8,217
of which Taxes: -€2,949
- Gross operating margin +€1,809
up €1,809 (+5.4%), from €33,435 to €35,244
- Depreciation +€1,272
up €1,272 (+73.4%), from €1,733 to €3,006
- Taxes +€816
up €816 (+12.5%), from €6,527 to €7,343
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 | €85,175 | €36,753 | -€48,422 | -56.9% |
| Fixed assets | 21/28 | €12,453 | €9,447 | -€3,006 | -24.1% |
| Tangible fixed assets | 22/27 | €12,453 | €9,447 | -€3,006 | -24.1% |
| Furniture and vehicles | 24 | €12,453 | €9,447 | -€3,006 | -24.1% |
| Current assets | 29/58 | €72,722 | €27,306 | -€45,416 | -62.5% |
| Amounts receivable within one year | 40/41 | €1,587 | €1,682 | +€95 | +6.0% |
| Other amounts receivable | 41 | €1,587 | €1,682 | +€95 | +6.0% |
| Cash at bank and in hand | 54/58 | €70,969 | €25,624 | -€45,345 | -63.9% |
| Deferred charges and accrued income | 490/1 | €167 | €0 | -€167 | -100% |
| Total equity and liabilities | 10/49 | €85,175 | €36,753 | -€48,422 | -56.9% |
| Equity | 10/15 | €73,281 | €3,281 | -€70,000 | -95.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €71,281 | €1,281 | -€70,000 | -98.2% |
| Distributable reserves | 133 | €71,281 | €1,281 | -€70,000 | -98.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,894 | €33,472 | +€21,578 | +181% |
| Amounts payable within one year | 42/48 | €11,894 | €33,472 | +€21,578 | +181% |
| Trade debts | 44 | €928 | €1,305 | +€377 | +40.7% |
| Suppliers | 440/4 | €928 | €1,305 | +€377 | +40.7% |
| Taxes, remuneration and social security | 45 | €10,966 | €8,217 | -€2,749 | -25.1% |
| Taxes | 450/3 | €10,966 | €8,017 | -€2,949 | -26.9% |
| Remuneration and social security | 454/9 | - | €200 | +€200 | |
| Other amounts payable | 47/48 | €0 | €23,950 | +€23,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,733 | €3,006 | +€1,272 | +73.4% |
| Other operating charges | 640/8 | €956 | €995 | +€40 | +4.2% |
| Gross operating margin | 9900 | €33,435 | €35,244 | +€1,809 | +5.4% |
| Operating profit (loss) | 9901 | €30,746 | €31,243 | +€497 | +1.6% |
| Financial income | 75/76B | €44 | €90 | +€46 | +103% |
| Recurring financial income | 75 | €44 | €90 | +€46 | +103% |
| Financial charges | 65/66B | €80 | €41 | -€39 | -48.9% |
| Recurring financial charges | 65 | €80 | €41 | -€39 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €30,711 | €31,293 | +€581 | +1.9% |
| Income taxes | 67/77 | €6,527 | €7,343 | +€816 | +12.5% |
| Profit (loss) for the period | 9904 | €24,184 | €23,950 | -€235 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,184 | €23,950 | -€235 | -1.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.