DCRE: 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.
DCRE
Largest movements
- Tangible fixed assets -€159,119
down €159,119 (-99.2%), from €160,466 to €1,347
of which Land and buildings: -€158,841
- Receivables after one year -€5,000
down €5,000 (-100%), from €5,000 to €0
- Cash -€4,253
down €4,253 (-52.7%), from €8,069 to €3,816
mainly Debts after one year (-€114,441) and Other debts (-€52,433)
- Debts after one year -€114,441
down €114,441 (-100%), from €114,441 to €0
- Other debts -€52,433
down €52,433 (-62.7%), from €83,673 to €31,239
- Current portion of long-term debt -€6,197
down €6,197 (-100%), from €6,197 to €0
- Profit (loss) carried forward +€5,343
up €5,343 (+26.4%), from -€20,245 to -€14,902
- Gross operating margin +€27,172
up €27,172, from -€16,912 to €10,260
- Financial income -€7,857
down €7,857 (-94.0%), from €8,357 to €500
- Depreciation -€3,964
down €3,964 (-93.5%), from €4,242 to €278
- Other operating charges +€1,755
up €1,755 (+170%), from €1,031 to €2,786
- Financial charges -€312
down €312 (-11.7%), from €2,665 to €2,354
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 | €203,753 | €35,163 | -€168,590 | -82.7% |
| Fixed assets | 21/28 | €190,466 | €31,347 | -€159,119 | -83.5% |
| Tangible fixed assets | 22/27 | €160,466 | €1,347 | -€159,119 | -99.2% |
| Land and buildings | 22 | €158,841 | €0 | -€158,841 | -100% |
| Plant, machinery and equipment | 23 | €147 | €72 | -€75 | -51.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €1,478 | €1,275 | -€203 | -13.7% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €13,287 | €3,816 | -€9,471 | -71.3% |
| Amounts receivable after more than one year | 29 | €5,000 | €0 | -€5,000 | -100% |
| Other amounts receivable | 291 | €5,000 | €0 | -€5,000 | -100% |
| Amounts receivable within one year | 40/41 | €218 | €0 | -€218 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €218 | €0 | -€218 | -100% |
| Cash at bank and in hand | 54/58 | €8,069 | €3,816 | -€4,253 | -52.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €203,753 | €35,163 | -€168,590 | -82.7% |
| Equity | 10/15 | -€1,539 | €3,804 | +€5,343 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106 | €106 | = | 0.0% |
| Non-distributable reserves | 130/1 | €106 | €0 | -€106 | -100% |
| Reserves not available under the articles | 1311 | €106 | €0 | -€106 | -100% |
| Distributable reserves | 133 | - | €106 | +€106 | |
| Profit (loss) carried forward | 14 | -€20,245 | -€14,902 | +€5,343 | +26.4% |
| Amounts payable | 17/49 | €205,292 | €31,359 | -€173,933 | -84.7% |
| Amounts payable after more than one year | 17 | €114,441 | €0 | -€114,441 | -100% |
| Financial debts | 170/4 | €114,441 | €0 | -€114,441 | -100% |
| Amounts payable within one year | 42/48 | €90,152 | €31,359 | -€58,793 | -65.2% |
| Current portion of amounts payable after more than one year | 42 | €6,197 | €0 | -€6,197 | -100% |
| Trade debts | 44 | €283 | €120 | -€163 | -57.6% |
| Suppliers | 440/4 | €283 | €120 | -€163 | -57.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €83,673 | €31,239 | -€52,433 | -62.7% |
| Accrued charges and deferred income | 492/3 | €699 | €0 | -€699 | -100% |
| Non-recurring operating income | 76A | €0 | €19,159 | +€19,159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,242 | €278 | -€3,964 | -93.5% |
| Other operating charges | 640/8 | €1,031 | €2,786 | +€1,755 | +170% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€16,912 | €10,260 | +€27,172 | |
| Operating profit (loss) | 9901 | -€22,184 | €7,197 | +€29,380 | |
| Financial income | 75/76B | €8,357 | €500 | -€7,857 | -94.0% |
| Recurring financial income | 75 | €8,357 | €500 | -€7,857 | -94.0% |
| Financial charges | 65/66B | €2,665 | €2,354 | -€312 | -11.7% |
| Recurring financial charges | 65 | €2,665 | €2,354 | -€312 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,492 | €5,343 | +€21,835 | |
| Profit (loss) for the period | 9904 | -€16,492 | €5,343 | +€21,835 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,492 | €5,343 | +€21,835 |
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 15 October 2026 via checked.be.