DCT: 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.
DCT
Largest movements
- Receivables within one year +€25,940
up €25,940 (+72.6%), from €35,740 to €61,680
of which Trade receivables: +€30,947
- Tangible fixed assets +€13,089
up €13,089 (+11.2%), from €117,283 to €130,372
of which Furniture and vehicles: +€17,297
- Cash +€2,828
up €2,828 (+118.6%), from €2,386 to €5,214
mainly Depreciation (+€36,483) and Trade debts (+€19,461)
- Deferred charges and accrued income -€2,306
down €2,306 (-64.5%), from €3,575 to €1,269
- Trade debts +€19,461
up €19,461 (+241.8%), from €8,047 to €27,508
- Other debts -€11,854
down €11,854 (-93.3%), from €12,703 to €849
- Profit (loss) carried forward +€11,417
up €11,417 (+96.1%), from -€11,883 to -€466
- Tax, wage and social debts +€6,489
up €6,489 (+113.7%), from €5,706 to €12,195
of which Taxes: +€10,086
- Advances received +€6,300
new in 2025: €6,300
- Gross operating margin +€46,221
up €46,221 (+206.6%), from €22,377 to €68,598
- Depreciation +€9,242
up €9,242 (+33.9%), from €27,241 to €36,483
- Taxes +€3,893
up €3,893 (+44.4%), from €8,776 to €12,669
- Financial charges +€2,063
up €2,063 (+123.8%), from €1,667 to €3,730
- Other operating charges +€1,202
up €1,202 (+37.4%), from €3,211 to €4,414
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 | €159,974 | €199,526 | +€39,552 | +24.7% |
| Fixed assets | 21/28 | €118,273 | €131,362 | +€13,089 | +11.1% |
| Tangible fixed assets | 22/27 | €117,283 | €130,372 | +€13,089 | +11.2% |
| Plant, machinery and equipment | 23 | €17,236 | €13,028 | -€4,208 | -24.4% |
| Furniture and vehicles | 24 | €100,047 | €117,344 | +€17,297 | +17.3% |
| Financial fixed assets | 28 | €990 | €990 | = | 0.0% |
| Current assets | 29/58 | €41,701 | €68,164 | +€26,463 | +63.5% |
| Amounts receivable within one year | 40/41 | €35,740 | €61,680 | +€25,940 | +72.6% |
| Trade receivables | 40 | €22,895 | €53,842 | +€30,947 | +135.2% |
| Other amounts receivable | 41 | €12,845 | €7,839 | -€5,006 | -39.0% |
| Cash at bank and in hand | 54/58 | €2,386 | €5,214 | +€2,828 | +118.6% |
| Deferred charges and accrued income | 490/1 | €3,575 | €1,269 | -€2,306 | -64.5% |
| Total equity and liabilities | 10/49 | €159,974 | €199,526 | +€39,552 | +24.7% |
| Equity | 10/15 | €56,317 | €67,734 | +€11,417 | +20.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,883 | -€466 | +€11,417 | +96.1% |
| Provisions and deferred taxes | 16 | €22,846 | €22,846 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,846 | €22,846 | = | 0.0% |
| Other liabilities and charges | 164/5 | €22,846 | €22,846 | = | 0.0% |
| Amounts payable | 17/49 | €80,811 | €108,946 | +€28,135 | +34.8% |
| Amounts payable after more than one year | 17 | €44,184 | €47,666 | +€3,482 | +7.9% |
| Financial debts | 170/4 | €44,184 | €47,666 | +€3,482 | +7.9% |
| Amounts payable within one year | 42/48 | €36,626 | €61,280 | +€24,653 | +67.3% |
| Current portion of amounts payable after more than one year | 42 | €10,170 | €14,428 | +€4,258 | +41.9% |
| Trade debts | 44 | €8,047 | €27,508 | +€19,461 | +241.8% |
| Suppliers | 440/4 | €8,047 | €27,508 | +€19,461 | +241.8% |
| Advances received on contracts in progress | 46 | - | €6,300 | +€6,300 | |
| Taxes, remuneration and social security | 45 | €5,706 | €12,195 | +€6,489 | +113.7% |
| Taxes | 450/3 | €2,109 | €12,195 | +€10,086 | +478.2% |
| Remuneration and social security | 454/9 | €3,597 | - | -€3,597 | |
| Other amounts payable | 47/48 | €12,703 | €849 | -€11,854 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,241 | €36,483 | +€9,242 | +33.9% |
| Other operating charges | 640/8 | €3,211 | €4,414 | +€1,202 | +37.4% |
| Gross operating margin | 9900 | €22,377 | €68,598 | +€46,221 | +206.6% |
| Operating profit (loss) | 9901 | -€8,076 | €27,701 | +€35,777 | |
| Financial income | 75/76B | €1,038 | €115 | -€923 | -88.9% |
| Recurring financial income | 75 | €60 | €115 | +€55 | +92.0% |
| Non-recurring financial income | 76B | €978 | - | -€978 | |
| Financial charges | 65/66B | €1,667 | €3,730 | +€2,063 | +123.8% |
| Recurring financial charges | 65 | €1,667 | €3,730 | +€2,063 | +123.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,704 | €24,087 | +€32,791 | |
| Income taxes | 67/77 | €8,776 | €12,669 | +€3,893 | +44.4% |
| Profit (loss) for the period | 9904 | -€17,480 | €11,417 | +€28,897 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,480 | €11,417 | +€28,897 |
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.