DCSi: 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.
DCSi
Largest movements
- Receivables within one year -€69,116
down €69,116 (-18.1%), from €382,739 to €313,623
- Tangible fixed assets -€29,813
down €29,813 (-17.0%), from €175,206 to €145,393
- Stocks and contracts -€26,509
down €26,509 (-24.6%), from €107,969 to €81,461
- Cash +€13,641
up €13,641 (+27.3%), from €49,920 to €63,561
mainly Receivables within one year (+€69,116) and Depreciation (+€29,813)
- Profit (loss) carried forward -€92,447
down €92,447 (-104.1%), from -€88,809 to -€181,256
- Trade debts -€19,860
down €19,860 (-15.8%), from €125,675 to €105,816
- Gross operating margin -€393,257
down €393,257, from €390,551 to -€2,706
- Write-downs +€35,525
up €35,525 (+188.3%), from €18,862 to €54,387
- Depreciation -€5,024
down €5,024 (-14.4%), from €34,837 to €29,813
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 | €717,380 | €605,171 | -€112,209 | -15.6% |
| Fixed assets | 21/28 | €175,206 | €145,393 | -€29,813 | -17.0% |
| Tangible fixed assets | 22/27 | €175,206 | €145,393 | -€29,813 | -17.0% |
| Land and buildings | 22 | €125,205 | €114,887 | -€10,318 | -8.2% |
| Plant, machinery and equipment | 23 | €22,152 | €12,923 | -€9,229 | -41.7% |
| Furniture and vehicles | 24 | €27,849 | €17,583 | -€10,266 | -36.9% |
| Current assets | 29/58 | €542,174 | €459,778 | -€82,396 | -15.2% |
| Stocks and contracts in progress | 3 | €107,969 | €81,461 | -€26,509 | -24.6% |
| Stocks | 30/36 | €107,969 | €81,461 | -€26,509 | -24.6% |
| Amounts receivable within one year | 40/41 | €382,739 | €313,623 | -€69,116 | -18.1% |
| Trade receivables | 40 | €382,739 | €313,623 | -€69,116 | -18.1% |
| Cash at bank and in hand | 54/58 | €49,920 | €63,561 | +€13,641 | +27.3% |
| Deferred charges and accrued income | 490/1 | €1,546 | €1,134 | -€412 | -26.6% |
| Total equity and liabilities | 10/49 | €717,380 | €605,171 | -€112,209 | -15.6% |
| Equity | 10/15 | €294,028 | €201,581 | -€92,447 | -31.4% |
| Contributions | 10/11 | €280,400 | €280,400 | = | 0.0% |
| Revaluation surpluses | 12 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €52,437 | €52,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €47,437 | €47,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,809 | -€181,256 | -€92,447 | -104.1% |
| Amounts payable | 17/49 | €423,352 | €403,590 | -€19,762 | -4.7% |
| Amounts payable after more than one year | 17 | €293,527 | €293,527 | = | 0.0% |
| Financial debts | 170/4 | €293,527 | €293,527 | = | 0.0% |
| Amounts payable within one year | 42/48 | €129,794 | €110,033 | -€19,762 | -15.2% |
| Trade debts | 44 | €125,675 | €105,816 | -€19,860 | -15.8% |
| Suppliers | 440/4 | €125,675 | €105,816 | -€19,860 | -15.8% |
| Taxes, remuneration and social security | 45 | €3,392 | €3,473 | +€82 | +2.4% |
| Taxes | 450/3 | €3,392 | €3,473 | +€82 | +2.4% |
| Other amounts payable | 47/48 | €727 | €743 | +€16 | +2.2% |
| Accrued charges and deferred income | 492/3 | €31 | €31 | = | 0.0% |
| Non-recurring operating income | 76A | €380,328 | €0 | -€380,328 | -100.0% |
| Remuneration, social security and pensions | 62 | €731 | €0 | -€731 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,837 | €29,813 | -€5,024 | -14.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,862 | €54,387 | +€35,525 | +188.3% |
| Other operating charges | 640/8 | €5,156 | €4,644 | -€513 | -9.9% |
| Gross operating margin | 9900 | €390,551 | -€2,706 | -€393,257 | |
| Operating profit (loss) | 9901 | €330,964 | -€91,551 | -€422,515 | |
| Financial income | 75/76B | €74 | €93 | +€19 | +26.2% |
| Recurring financial income | 75 | €74 | €93 | +€19 | +26.2% |
| Financial charges | 65/66B | €2,166 | €989 | -€1,176 | -54.3% |
| Recurring financial charges | 65 | €2,166 | €989 | -€1,176 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €328,872 | -€92,447 | -€421,319 | |
| Income taxes | 67/77 | €214 | €0 | -€214 | -100.0% |
| Profit (loss) for the period | 9904 | €328,658 | -€92,447 | -€421,105 | |
| Profit (loss) for the period to be appropriated | 9905 | €328,658 | -€92,447 | -€421,105 |
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 10 October 2026 via checked.be.