DCR BEHEER: 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.
DCR BEHEER
Largest movements
- Tangible fixed assets +€595,357
up €595,357 (+258%), from €230,780 to €826,137
- Cash +€57,058
up €57,058 (+933%), from €6,115 to €63,173
mainly Debts after one year (+€538,030) and Net result for the year (+€138,611)
- Debts after one year +€538,030
up €538,030 (+63.8%), from €843,808 to €1.4m
- Profit (loss) carried forward +€131,680
up €131,680 (+50.5%), from €260,715 to €392,395
- Trade debts -€49,124
down €49,124 (-46.1%), from €106,515 to €57,391
- Gross operating margin -€46,885
down €46,885 (-15.2%), from €309,286 to €262,402
- Financial charges +€15,874
up €15,874 (+39.5%), from €40,235 to €56,109
of which Financial charges: +€15,707
- Taxes -€14,562
down €14,562 (-26.9%), from €54,099 to €39,537
- Depreciation -€3,735
down €3,735 (-7.7%), from €48,570 to €44,835
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 | €1,948,469 | €2,592,019 | +€643,550 | +33.0% |
| Fixed assets | 21/28 | €1,430,780 | €2,026,137 | +€595,357 | +41.6% |
| Tangible fixed assets | 22/27 | €230,780 | €826,137 | +€595,357 | +258% |
| Land and buildings | 22 | €230,780 | €826,137 | +€595,357 | +258% |
| Financial fixed assets | 28 | €1,200,000 | €1,200,000 | = | 0.0% |
| Current assets | 29/58 | €517,689 | €565,882 | +€48,193 | +9.3% |
| Amounts receivable within one year | 40/41 | €495,174 | €502,709 | +€7,535 | +1.5% |
| Trade receivables | 40 | €244,200 | €219,091 | -€25,109 | -10.3% |
| Other amounts receivable | 41 | €250,974 | €283,618 | +€32,644 | +13.0% |
| Cash at bank and in hand | 54/58 | €6,115 | €63,173 | +€57,058 | +933% |
| Deferred charges and accrued income | 490/1 | €16,400 | - | -€16,400 | |
| Total equity and liabilities | 10/49 | €1,948,469 | €2,592,019 | +€643,550 | +33.0% |
| Equity | 10/15 | €535,937 | €674,548 | +€138,611 | +25.9% |
| Contributions | 10/11 | €261,500 | €261,500 | = | 0.0% |
| Capital | 10 | €261,500 | €261,500 | = | 0.0% |
| Issued capital | 100 | €261,500 | €261,500 | = | 0.0% |
| Reserves | 13 | €13,722 | €20,652 | +€6,931 | +50.5% |
| Non-distributable reserves | 130/1 | €13,722 | €20,652 | +€6,931 | +50.5% |
| Legal reserve | 130 | €13,722 | €20,652 | +€6,931 | +50.5% |
| Profit (loss) carried forward | 14 | €260,715 | €392,395 | +€131,680 | +50.5% |
| Provisions and deferred taxes | 16 | €269,488 | €263,746 | -€5,742 | -2.1% |
| Provisions for liabilities and charges | 160/5 | €269,488 | €263,746 | -€5,742 | -2.1% |
| Environmental obligations | 163 | €269,488 | €263,746 | -€5,742 | -2.1% |
| Amounts payable | 17/49 | €1,143,043 | €1,653,725 | +€510,681 | +44.7% |
| Amounts payable after more than one year | 17 | €843,808 | €1,381,838 | +€538,030 | +63.8% |
| Financial debts | 170/4 | €843,808 | €1,381,838 | +€538,030 | +63.8% |
| Amounts payable within one year | 42/48 | €291,395 | €263,864 | -€27,531 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €82,953 | €85,347 | +€2,394 | +2.9% |
| Trade debts | 44 | €106,515 | €57,391 | -€49,124 | -46.1% |
| Suppliers | 440/4 | €106,515 | €57,391 | -€49,124 | -46.1% |
| Taxes, remuneration and social security | 45 | €98,191 | €104,141 | +€5,951 | +6.1% |
| Taxes | 450/3 | €98,191 | €104,141 | +€5,951 | +6.1% |
| Other amounts payable | 47/48 | €3,737 | €16,984 | +€13,247 | +355% |
| Accrued charges and deferred income | 492/3 | €7,841 | €8,023 | +€182 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,570 | €44,835 | -€3,735 | -7.7% |
| Other operating charges | 640/8 | €484 | €528 | +€43 | +9.0% |
| Gross operating margin | 9900 | €309,286 | €262,402 | -€46,885 | -15.2% |
| Operating profit (loss) | 9901 | €260,232 | €217,038 | -€43,194 | -16.6% |
| Financial income | 75/76B | €16,400 | €17,218 | +€818 | +5.0% |
| Recurring financial income | 75 | €16,400 | €17,218 | +€818 | +5.0% |
| Financial charges | 65/66B | €40,235 | €56,109 | +€15,874 | +39.5% |
| Recurring financial charges | 65 | €38,327 | €54,034 | +€15,707 | +41.0% |
| Non-recurring financial charges | 66B | €1,908 | €2,075 | +€167 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €236,397 | €178,147 | -€58,249 | -24.6% |
| Income taxes | 67/77 | €54,099 | €39,537 | -€14,562 | -26.9% |
| Profit (loss) for the period | 9904 | €182,297 | €138,611 | -€43,687 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €182,297 | €138,611 | -€43,687 | -24.0% |
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 19 October 2026 via checked.be.