DCSTR: 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.
DCSTR
Largest movements
- Cash +€69,056
up €69,056 (+169.5%), from €40,741 to €109,797
mainly Net result for the year (+€64,973) and Other debts (+€53,517)
- Receivables within one year -€19,363
down €19,363 (-48.2%), from €40,152 to €20,789
of which Trade receivables: -€18,346
- Tangible fixed assets -€7,151
down €7,151 (-73.4%), from €9,736 to €2,586
- Deferred charges and accrued income +€1,663
up €1,663 (+71.3%), from €2,334 to €3,998
- Other debts +€53,517
up €53,517 (+90.4%), from €59,200 to €112,716
- Current portion of long-term debt -€6,775
down €6,775 (-91.6%), from €7,395 to €620
- Trade debts -€1,747
down €1,747 (-61.5%), from €2,842 to €1,096
- Financial charges -€9,243
down €9,243 (-15.6%), from €59,320 to €50,076
- Taxes +€1,651
up €1,651 (+10.9%), from €15,114 to €16,764
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 | €92,964 | €137,169 | +€44,206 | +47.6% |
| Fixed assets | 21/28 | €9,736 | €2,586 | -€7,151 | -73.4% |
| Tangible fixed assets | 22/27 | €9,736 | €2,586 | -€7,151 | -73.4% |
| Furniture and vehicles | 24 | €9,736 | €2,586 | -€7,151 | -73.4% |
| Current assets | 29/58 | €83,227 | €134,584 | +€51,356 | +61.7% |
| Amounts receivable within one year | 40/41 | €40,152 | €20,789 | -€19,363 | -48.2% |
| Trade receivables | 40 | €39,133 | €20,786 | -€18,346 | -46.9% |
| Other amounts receivable | 41 | €1,019 | €3 | -€1,016 | -99.7% |
| Cash at bank and in hand | 54/58 | €40,741 | €109,797 | +€69,056 | +169.5% |
| Deferred charges and accrued income | 490/1 | €2,334 | €3,998 | +€1,663 | +71.3% |
| Total equity and liabilities | 10/49 | €92,964 | €137,169 | +€44,206 | +47.6% |
| Equity | 10/15 | €10,000 | €10,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €82,964 | €127,169 | +€44,206 | +53.3% |
| Amounts payable after more than one year | 17 | €620 | - | -€620 | |
| Financial debts | 170/4 | €620 | - | -€620 | |
| Amounts payable within one year | 42/48 | €82,343 | €127,169 | +€44,826 | +54.4% |
| Current portion of amounts payable after more than one year | 42 | €7,395 | €620 | -€6,775 | -91.6% |
| Trade debts | 44 | €2,842 | €1,096 | -€1,747 | -61.5% |
| Suppliers | 440/4 | €2,842 | €1,096 | -€1,747 | -61.5% |
| Taxes, remuneration and social security | 45 | €12,906 | €12,737 | -€169 | -1.3% |
| Taxes | 450/3 | €12,906 | €12,737 | -€169 | -1.3% |
| Other amounts payable | 47/48 | €59,200 | €112,716 | +€53,517 | +90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,331 | €9,406 | +€75 | +0.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €140,793 | €141,093 | +€300 | +0.2% |
| Operating profit (loss) | 9901 | €131,078 | €131,300 | +€222 | +0.2% |
| Financial income | 75/76B | €234 | €513 | +€279 | +118.9% |
| Recurring financial income | 75 | €234 | €513 | +€279 | +118.9% |
| Financial charges | 65/66B | €59,320 | €50,076 | -€9,243 | -15.6% |
| Recurring financial charges | 65 | €59,320 | €50,076 | -€9,243 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €71,992 | €81,737 | +€9,744 | +13.5% |
| Income taxes | 67/77 | €15,114 | €16,764 | +€1,651 | +10.9% |
| Profit (loss) for the period | 9904 | €56,879 | €64,973 | +€8,094 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,879 | €64,973 | +€8,094 | +14.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.