DCR: 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.
DCR
Largest movements
- Cash -€11,711
down €11,711 (-62.7%), from €18,664 to €6,953
mainly Trade debts (-€5,735) and Receivables within one year (-€4,743)
- Receivables within one year +€4,743
up €4,743 (+1466.4%), from €323 to €5,066
of which Trade receivables: +€5,000
- Trade debts -€5,735
no longer reported in 2025 (was €5,735)
- Profit (loss) carried forward -€1,027
down €1,027 (-3.8%), from -€27,003 to -€28,030
- Tax, wage and social debts -€206
down €206 (-81.0%), from €255 to €49
- Gross operating margin +€243
up €243 (+54.6%), from -€445 to -€202
- Financial charges +€209
new in 2025: €209
- Other operating charges +€168
up €168 (+37.5%), from €448 to €616
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 | €18,987 | €12,019 | -€6,969 | -36.7% |
| Current assets | 29/58 | €18,987 | €12,019 | -€6,969 | -36.7% |
| Amounts receivable within one year | 40/41 | €323 | €5,066 | +€4,743 | +1466.4% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €323 | €66 | -€257 | -79.5% |
| Cash at bank and in hand | 54/58 | €18,664 | €6,953 | -€11,711 | -62.7% |
| Total equity and liabilities | 10/49 | €18,987 | €12,019 | -€6,969 | -36.7% |
| Equity | 10/15 | €12,997 | €11,970 | -€1,027 | -7.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,003 | -€28,030 | -€1,027 | -3.8% |
| Amounts payable | 17/49 | €5,990 | €49 | -€5,942 | -99.2% |
| Amounts payable within one year | 42/48 | €5,990 | €49 | -€5,942 | -99.2% |
| Trade debts | 44 | €5,735 | - | -€5,735 | |
| Suppliers | 440/4 | €5,735 | - | -€5,735 | |
| Taxes, remuneration and social security | 45 | €255 | €49 | -€206 | -81.0% |
| Remuneration and social security | 454/9 | €255 | €49 | -€206 | -81.0% |
| Other operating charges | 640/8 | €448 | €616 | +€168 | +37.5% |
| Gross operating margin | 9900 | -€445 | -€202 | +€243 | +54.6% |
| Operating profit (loss) | 9901 | -€893 | -€818 | +€74 | +8.3% |
| Financial charges | 65/66B | - | €209 | +€209 | |
| Recurring financial charges | 65 | - | €209 | +€209 | |
| Profit (loss) for the period before taxes | 9903 | -€893 | -€1,027 | -€134 | -15.0% |
| Profit (loss) for the period | 9904 | -€893 | -€1,027 | -€134 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€893 | -€1,027 | -€134 | -15.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.