DCS BELGIUM: 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.
DCS BELGIUM
Largest movements
- Cash +€80,433
up €80,433 (+22.4%), from €358,493 to €438,926
mainly Receivables within one year (+€50,527) and Net result for the year (+€30,761)
- Receivables within one year -€50,527
down €50,527 (-48.4%), from €104,475 to €53,948
of which Trade receivables: -€39,660
- Reserves +€30,761
up €30,761 (+7.1%), from €434,471 to €465,232
- Services and other goods -€6,585
down €6,585 (-8.5%), from €77,183 to €70,598
- Turnover -€1,699
down €1,699 (-1.5%), from €113,779 to €112,080
- Taxes +€1,322
up €1,322 (+14.8%), from €8,932 to €10,254
of which Taxes: +€1,500
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 | €462,968 | €492,874 | +€29,906 | +6.5% |
| Current assets | 29/58 | €462,968 | €492,874 | +€29,906 | +6.5% |
| Amounts receivable within one year | 40/41 | €104,475 | €53,948 | -€50,527 | -48.4% |
| Trade receivables | 40 | €73,732 | €34,072 | -€39,660 | -53.8% |
| Other amounts receivable | 41 | €30,743 | €19,876 | -€10,867 | -35.3% |
| Cash at bank and in hand | 54/58 | €358,493 | €438,926 | +€80,433 | +22.4% |
| Total equity and liabilities | 10/49 | €462,968 | €492,874 | +€29,906 | +6.5% |
| Equity | 10/15 | €453,071 | €483,832 | +€30,761 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €434,471 | €465,232 | +€30,761 | +7.1% |
| Distributable reserves | 133 | €434,471 | €465,232 | +€30,761 | +7.1% |
| Amounts payable | 17/49 | €9,897 | €9,042 | -€855 | -8.6% |
| Amounts payable within one year | 42/48 | €9,897 | €9,042 | -€855 | -8.6% |
| Trade debts | 44 | €9,897 | €9,042 | -€855 | -8.6% |
| Suppliers | 440/4 | €9,897 | €9,042 | -€855 | -8.6% |
| Operating income | 70/76A | €113,779 | €112,080 | -€1,699 | -1.5% |
| Turnover | 70 | €113,779 | €112,080 | -€1,699 | -1.5% |
| Operating charges | 60/66A | €77,835 | €70,932 | -€6,903 | -8.9% |
| Services and other goods | 61 | €77,183 | €70,598 | -€6,585 | -8.5% |
| Other operating charges | 640/8 | €651 | €334 | -€318 | -48.8% |
| Operating profit (loss) | 9901 | €35,944 | €41,148 | +€5,204 | +14.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Other financial income | 752/9 | €1 | - | -€1 | |
| Financial charges | 65/66B | €218 | €133 | -€84 | -38.7% |
| Recurring financial charges | 65 | €218 | €133 | -€84 | -38.7% |
| Debt charges | 650 | €36 | - | -€36 | |
| Other financial charges | 652/9 | €182 | €133 | -€48 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €35,727 | €41,015 | +€5,287 | +14.8% |
| Income taxes | 67/77 | €8,932 | €10,254 | +€1,322 | +14.8% |
| Taxes | 670/3 | €9,000 | €10,500 | +€1,500 | +16.7% |
| Tax adjustments and reversals of tax provisions | 77 | €68 | €246 | +€178 | +261% |
| Profit (loss) for the period | 9904 | €26,796 | €30,761 | +€3,966 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,796 | €30,761 | +€3,966 | +14.8% |
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 15 October 2026 via checked.be.