DCR CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets +€14,238
up €14,238 (+385.3%), from €3,695 to €17,934
of which Furniture and vehicles: +€14,903
- Cash -€10,052
down €10,052 (-42.5%), from €23,671 to €13,620
mainly Investment in fixed assets (net) (-€16,705) and Contributions, distributions and other (-€7,450)
- Deferred charges and accrued income -€2,613
down €2,613 (-27.3%), from €9,575 to €6,962
- Receivables within one year +€2,191
up €2,191 (+7.6%), from €28,912 to €31,103
of which Trade receivables: +€2,962
- Debts after one year +€6,341
new in 2025: €6,341
- Other debts -€5,423
down €5,423 (-79.1%), from €6,853 to €1,430
- Current portion of long-term debt +€2,138
new in 2025: €2,138
- Tax, wage and social debts +€789
up €789 (+12.4%), from €6,334 to €7,123
- Gross operating margin +€6,979
up €6,979 (+62.7%), from €11,126 to €18,105
- Taxes +€1,860
up €1,860 (+113.9%), from €1,633 to €3,494
- Depreciation +€359
up €359 (+17.0%), from €2,107 to €2,466
- Financial charges -€313
down €313 (-9.6%), from €3,246 to €2,933
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 | €67,094 | €70,858 | +€3,764 | +5.6% |
| Fixed assets | 21/28 | €4,305 | €18,544 | +€14,238 | +330.7% |
| Tangible fixed assets | 22/27 | €3,695 | €17,934 | +€14,238 | +385.3% |
| Plant, machinery and equipment | 23 | €1,271 | €607 | -€664 | -52.3% |
| Furniture and vehicles | 24 | €2,424 | €17,327 | +€14,903 | +614.8% |
| Financial fixed assets | 28 | €610 | €610 | = | 0.0% |
| Current assets | 29/58 | €62,789 | €52,315 | -€10,474 | -16.7% |
| Stocks and contracts in progress | 3 | €630 | €630 | = | 0.0% |
| Stocks | 30/36 | €630 | €630 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,912 | €31,103 | +€2,191 | +7.6% |
| Trade receivables | 40 | €22,439 | €25,401 | +€2,962 | +13.2% |
| Other amounts receivable | 41 | €6,473 | €5,702 | -€771 | -11.9% |
| Cash at bank and in hand | 54/58 | €23,671 | €13,620 | -€10,052 | -42.5% |
| Deferred charges and accrued income | 490/1 | €9,575 | €6,962 | -€2,613 | -27.3% |
| Total equity and liabilities | 10/49 | €67,094 | €70,858 | +€3,764 | +5.6% |
| Equity | 10/15 | €53,282 | €53,821 | +€539 | +1.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €45,090 | €45,625 | +€535 | +1.2% |
| Distributable reserves | 133 | €45,090 | €45,625 | +€535 | +1.2% |
| Profit (loss) carried forward | 14 | €132 | €136 | +€4 | +3.3% |
| Amounts payable | 17/49 | €13,812 | €17,037 | +€3,225 | +23.3% |
| Amounts payable after more than one year | 17 | - | €6,341 | +€6,341 | |
| Financial debts | 170/4 | - | €6,341 | +€6,341 | |
| Amounts payable within one year | 42/48 | €13,812 | €10,696 | -€3,116 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,138 | +€2,138 | |
| Trade debts | 44 | €625 | €6 | -€620 | -99.1% |
| Suppliers | 440/4 | €625 | €6 | -€620 | -99.1% |
| Taxes, remuneration and social security | 45 | €6,334 | €7,123 | +€789 | +12.4% |
| Taxes | 450/3 | €6,334 | €7,123 | +€789 | +12.4% |
| Other amounts payable | 47/48 | €6,853 | €1,430 | -€5,423 | -79.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,107 | €2,466 | +€359 | +17.0% |
| Other operating charges | 640/8 | €1,314 | €1,224 | -€90 | -6.9% |
| Gross operating margin | 9900 | €11,126 | €18,105 | +€6,979 | +62.7% |
| Operating profit (loss) | 9901 | €7,705 | €14,416 | +€6,711 | +87.1% |
| Financial income | 75/76B | €4 | €1 | -€4 | -88.5% |
| Recurring financial income | 75 | €4 | €1 | -€4 | -88.5% |
| Financial charges | 65/66B | €3,246 | €2,933 | -€313 | -9.6% |
| Recurring financial charges | 65 | €3,246 | €2,933 | -€313 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €4,464 | €11,483 | +€7,019 | +157.3% |
| Income taxes | 67/77 | €1,633 | €3,494 | +€1,860 | +113.9% |
| Profit (loss) for the period | 9904 | €2,830 | €7,989 | +€5,159 | +182.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,830 | €7,989 | +€5,159 | +182.3% |
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 9 October 2026 via checked.be.