DCS TAX ADVICE: what changed
DCS TAX ADVICE
Largest movements
- Cash -€21,237
down €21,237 (-75.9%), from €27,989 to €6,752
mainly Tax, wage and social debts (-€23,824) and Receivables within one year (-€14,617)
- Receivables within one year +€14,617
up €14,617 (+29.5%), from €49,586 to €64,203
of which Trade receivables: +€19,265
- Deferred charges and accrued income +€2,724
new in 2025: €2,724
- Financial fixed assets -€2,670
down €2,670 (-98.2%), from €2,720 to €50
- Tangible fixed assets -€2,000
down €2,000 (-25.5%), from €7,830 to €5,830
- Profit (loss) carried forward +€24,270
up €24,270 (+13.0%), from -€186,972 to -€162,702
- Tax, wage and social debts -€23,824
down €23,824 (-43.5%), from €54,731 to €30,907
of which Taxes: -€15,184
- Trade debts -€9,324
down €9,324 (-69.0%), from €13,513 to €4,189
- Gross operating margin -€75,379
down €75,379 (-30.6%), from €246,479 to €171,100
- Staff costs -€48,206
down €48,206 (-27.9%), from €173,028 to €124,822
- Taxes -€5,224
down €5,224 (-23.7%), from €22,054 to €16,830
- Financial charges -€3,475
down €3,475 (-96.5%), from €3,602 to €127
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,126 | €79,558 | -€8,567 | -9.7% |
| Fixed assets | 21/28 | €10,550 | €5,880 | -€4,670 | -44.3% |
| Tangible fixed assets | 22/27 | €7,830 | €5,830 | -€2,000 | -25.5% |
| Furniture and vehicles | 24 | €7,830 | €5,830 | -€2,000 | -25.5% |
| Financial fixed assets | 28 | €2,720 | €50 | -€2,670 | -98.2% |
| Current assets | 29/58 | €77,575 | €73,678 | -€3,897 | -5.0% |
| Amounts receivable within one year | 40/41 | €49,586 | €64,203 | +€14,617 | +29.5% |
| Trade receivables | 40 | €41,768 | €61,033 | +€19,265 | +46.1% |
| Other amounts receivable | 41 | €7,818 | €3,170 | -€4,648 | -59.5% |
| Cash at bank and in hand | 54/58 | €27,989 | €6,752 | -€21,237 | -75.9% |
| Deferred charges and accrued income | 490/1 | - | €2,724 | +€2,724 | |
| Total equity and liabilities | 10/49 | €88,126 | €79,558 | -€8,567 | -9.7% |
| Equity | 10/15 | -€166,972 | -€142,702 | +€24,270 | +14.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€186,972 | -€162,702 | +€24,270 | +13.0% |
| Amounts payable | 17/49 | €255,098 | €222,260 | -€32,837 | -12.9% |
| Amounts payable within one year | 42/48 | €255,032 | €222,193 | -€32,839 | -12.9% |
| Trade debts | 44 | €13,513 | €4,189 | -€9,324 | -69.0% |
| Suppliers | 440/4 | €13,513 | €4,189 | -€9,324 | -69.0% |
| Taxes, remuneration and social security | 45 | €54,731 | €30,907 | -€23,824 | -43.5% |
| Taxes | 450/3 | €26,000 | €10,816 | -€15,184 | -58.4% |
| Remuneration and social security | 454/9 | €28,731 | €20,091 | -€8,640 | -30.1% |
| Other amounts payable | 47/48 | €186,787 | €187,097 | +€310 | +0.2% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Remuneration, social security and pensions | 62 | €173,028 | €124,822 | -€48,206 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,047 | €2,000 | -€1,047 | -34.4% |
| Other operating charges | 640/8 | €3,395 | €3,051 | -€344 | -10.1% |
| Gross operating margin | 9900 | €246,479 | €171,100 | -€75,379 | -30.6% |
| Operating profit (loss) | 9901 | €67,009 | €41,227 | -€25,782 | -38.5% |
| Financial charges | 65/66B | €3,602 | €127 | -€3,475 | -96.5% |
| Recurring financial charges | 65 | €3,602 | €127 | -€3,475 | -96.5% |
| Profit (loss) for the period before taxes | 9903 | €63,407 | €41,100 | -€22,307 | -35.2% |
| Income taxes | 67/77 | €22,054 | €16,830 | -€5,224 | -23.7% |
| Profit (loss) for the period | 9904 | €41,353 | €24,270 | -€17,083 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,353 | €24,270 | -€17,083 | -41.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.