DCS HAARDEN: 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 HAARDEN
Largest movements
- Deferred charges and accrued income -€34,164
down €34,164 (-99.1%), from €34,468 to €303
- Cash -€20,325
down €20,325 (-26.7%), from €76,134 to €55,809
mainly Debts after one year (-€40,949) and Net result for the year (-€37,747)
- Intangible fixed assets -€20,000
down €20,000 (-54.7%), from €36,534 to €16,534
- Stocks and contracts +€11,756
up €11,756 (+32.1%), from €36,669 to €48,426
- Tangible fixed assets -€9,182
down €9,182 (-31.4%), from €29,271 to €20,089
- Trade debts +€61,744
up €61,744 (+279%), from €22,104 to €83,848
- Debts after one year -€40,949
down €40,949 (-52.1%), from €78,583 to €37,634
- Profit (loss) carried forward -€37,747
down €37,747, from €2,824 to -€34,923
- Accrued charges and deferred income -€34,433
down €34,433 (-56.6%), from €60,802 to €26,369
- Tax, wage and social debts -€16,488
down €16,488 (-74.3%), from €22,194 to €5,706
of which Remuneration and social security: -€11,533
- Staff costs -€73,677
down €73,677 (-37.9%), from €194,323 to €120,645
- Gross operating margin -€68,783
down €68,783 (-37.1%), from €185,435 to €116,652
- Depreciation -€6,063
down €6,063 (-17.2%), from €35,245 to €29,182
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 | €246,263 | €179,585 | -€66,679 | -27.1% |
| Fixed assets | 21/28 | €65,805 | €36,623 | -€29,182 | -44.3% |
| Intangible fixed assets | 21 | €36,534 | €16,534 | -€20,000 | -54.7% |
| Tangible fixed assets | 22/27 | €29,271 | €20,089 | -€9,182 | -31.4% |
| Land and buildings | 22 | €29,271 | €20,089 | -€9,182 | -31.4% |
| Current assets | 29/58 | €180,458 | €142,962 | -€37,496 | -20.8% |
| Stocks and contracts in progress | 3 | €36,669 | €48,426 | +€11,756 | +32.1% |
| Stocks | 30/36 | €36,669 | €48,426 | +€11,756 | +32.1% |
| Amounts receivable within one year | 40/41 | €33,187 | €38,424 | +€5,237 | +15.8% |
| Trade receivables | 40 | €27,883 | €32,020 | +€4,137 | +14.8% |
| Other amounts receivable | 41 | €5,304 | €6,403 | +€1,100 | +20.7% |
| Cash at bank and in hand | 54/58 | €76,134 | €55,809 | -€20,325 | -26.7% |
| Deferred charges and accrued income | 490/1 | €34,468 | €303 | -€34,164 | -99.1% |
| Total equity and liabilities | 10/49 | €246,263 | €179,585 | -€66,679 | -27.1% |
| Equity | 10/15 | €22,824 | -€14,923 | -€37,747 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,824 | -€34,923 | -€37,747 | |
| Amounts payable | 17/49 | €223,439 | €194,507 | -€28,932 | -12.9% |
| Amounts payable after more than one year | 17 | €78,583 | €37,634 | -€40,949 | -52.1% |
| Financial debts | 170/4 | €78,583 | €37,634 | -€40,949 | -52.1% |
| Amounts payable within one year | 42/48 | €84,054 | €130,504 | +€46,450 | +55.3% |
| Current portion of amounts payable after more than one year | 42 | €39,755 | €40,949 | +€1,194 | +3.0% |
| Trade debts | 44 | €22,104 | €83,848 | +€61,744 | +279% |
| Suppliers | 440/4 | €22,104 | €83,848 | +€61,744 | +279% |
| Taxes, remuneration and social security | 45 | €22,194 | €5,706 | -€16,488 | -74.3% |
| Taxes | 450/3 | €8,099 | €3,144 | -€4,955 | -61.2% |
| Remuneration and social security | 454/9 | €14,095 | €2,562 | -€11,533 | -81.8% |
| Accrued charges and deferred income | 492/3 | €60,802 | €26,369 | -€34,433 | -56.6% |
| Non-recurring operating income | 76A | €1,386 | - | -€1,386 | |
| Remuneration, social security and pensions | 62 | €194,323 | €120,645 | -€73,677 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,245 | €29,182 | -€6,063 | -17.2% |
| Other operating charges | 640/8 | €1,185 | €1,152 | -€33 | -2.7% |
| Gross operating margin | 9900 | €185,435 | €116,652 | -€68,783 | -37.1% |
| Operating profit (loss) | 9901 | -€45,318 | -€34,328 | +€10,989 | +24.2% |
| Financial income | 75/76B | €225 | €491 | +€266 | +118% |
| Recurring financial income | 75 | €225 | €491 | +€266 | +118% |
| Financial charges | 65/66B | €5,064 | €3,909 | -€1,155 | -22.8% |
| Recurring financial charges | 65 | €5,064 | €3,909 | -€1,155 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€50,157 | -€37,747 | +€12,410 | +24.7% |
| Profit (loss) for the period | 9904 | -€50,157 | -€37,747 | +€12,410 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,157 | -€37,747 | +€12,410 | +24.7% |
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 19 October 2026 via checked.be.