DCS 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.
DCS CONCEPT
Largest movements
- Stocks and contracts -€19,895
down €19,895 (-100.0%), from €19,895 to €0
- Deferred charges and accrued income +€12,464
up €12,464 (+101.2%), from €12,322 to €24,785
- Receivables within one year +€10,193
up €10,193 (+31.2%), from €32,641 to €42,834
of which Trade receivables: +€10,135
- Cash -€5,900
down €5,900 (-18.9%), from €31,155 to €25,256
mainly Investment in fixed assets (net) (-€15,800) and Deferred charges and accrued income (-€12,464)
- Tangible fixed assets +€5,645
up €5,645 (+24.0%), from €23,476 to €29,121
of which Other tangible fixed assets: +€3,667
- Trade debts +€13,103
up €13,103 (+74.2%), from €17,652 to €30,755
- Tax, wage and social debts -€8,702
down €8,702 (-32.7%), from €26,600 to €17,898
of which Taxes: -€5,905
- Other debts -€5,259
down €5,259 (-51.3%), from €10,259 to €5,000
- Advances received +€1,811
new in 2025: €1,811
- Reserves +€1,554
up €1,554 (+2.6%), from €58,854 to €60,407
- Staff costs +€48,545
up €48,545 (+68.1%), from €71,314 to €119,860
- Gross operating margin +€39,549
up €39,549 (+35.3%), from €111,988 to €151,537
- Other operating charges -€13,686
down €13,686 (-83.9%), from €16,307 to €2,621
- Write-downs +€6,529
no longer reported in 2025 (was -€6,529)
- Taxes -€4,458
down €4,458 (-49.6%), from €8,993 to €4,535
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 | €119,565 | €122,072 | +€2,507 | +2.1% |
| Fixed assets | 21/28 | €23,552 | €29,197 | +€5,645 | +24.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €23,476 | €29,121 | +€5,645 | +24.0% |
| Plant, machinery and equipment | 23 | €1,833 | €680 | -€1,152 | -62.9% |
| Furniture and vehicles | 24 | €3,421 | €6,551 | +€3,130 | +91.5% |
| Other tangible fixed assets | 26 | €18,222 | €21,889 | +€3,667 | +20.1% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €96,013 | €92,875 | -€3,138 | -3.3% |
| Stocks and contracts in progress | 3 | €19,895 | €0 | -€19,895 | -100.0% |
| Stocks | 30/36 | €19,895 | €0 | -€19,895 | -100.0% |
| Amounts receivable within one year | 40/41 | €32,641 | €42,834 | +€10,193 | +31.2% |
| Trade receivables | 40 | €17,736 | €27,871 | +€10,135 | +57.1% |
| Other amounts receivable | 41 | €14,905 | €14,963 | +€58 | +0.4% |
| Cash at bank and in hand | 54/58 | €31,155 | €25,256 | -€5,900 | -18.9% |
| Deferred charges and accrued income | 490/1 | €12,322 | €24,785 | +€12,464 | +101.2% |
| Total equity and liabilities | 10/49 | €119,565 | €122,072 | +€2,507 | +2.1% |
| Equity | 10/15 | €65,054 | €66,607 | +€1,554 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,854 | €60,407 | +€1,554 | +2.6% |
| Distributable reserves | 133 | €58,854 | €60,407 | +€1,554 | +2.6% |
| Amounts payable | 17/49 | €54,511 | €55,465 | +€953 | +1.7% |
| Amounts payable within one year | 42/48 | €54,511 | €55,465 | +€953 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €17,652 | €30,755 | +€13,103 | +74.2% |
| Suppliers | 440/4 | €17,652 | €30,755 | +€13,103 | +74.2% |
| Advances received on contracts in progress | 46 | - | €1,811 | +€1,811 | |
| Taxes, remuneration and social security | 45 | €26,600 | €17,898 | -€8,702 | -32.7% |
| Taxes | 450/3 | €9,435 | €3,531 | -€5,905 | -62.6% |
| Remuneration and social security | 454/9 | €17,165 | €14,368 | -€2,797 | -16.3% |
| Other amounts payable | 47/48 | €10,259 | €5,000 | -€5,259 | -51.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €71,314 | €119,860 | +€48,545 | +68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,562 | €10,155 | +€592 | +6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,529 | - | +€6,529 | |
| Other operating charges | 640/8 | €16,307 | €2,621 | -€13,686 | -83.9% |
| Gross operating margin | 9900 | €111,988 | €151,537 | +€39,549 | +35.3% |
| Operating profit (loss) | 9901 | €21,333 | €18,902 | -€2,432 | -11.4% |
| Financial income | 75/76B | €589 | €1,046 | +€457 | +77.5% |
| Recurring financial income | 75 | €589 | €1,046 | +€457 | +77.5% |
| Financial charges | 65/66B | €7,483 | €8,859 | +€1,377 | +18.4% |
| Recurring financial charges | 65 | €7,483 | €8,859 | +€1,377 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €14,440 | €11,089 | -€3,351 | -23.2% |
| Income taxes | 67/77 | €8,993 | €4,535 | -€4,458 | -49.6% |
| Profit (loss) for the period | 9904 | €5,447 | €6,554 | +€1,107 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,447 | €6,554 | +€1,107 | +20.3% |
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 12 October 2026 via checked.be.