DCT CONCEPT: 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 CONCEPT
Largest movements
- Cash +€65,313
up €65,313 (+268.1%), from €24,361 to €89,674
mainly Net result for the year (+€102,441) and Depreciation (+€8,950)
- Receivables within one year +€12,780
up €12,780 (+1965.7%), from €650 to €13,430
of which Trade receivables: +€12,836
- Tangible fixed assets +€2,355
up €2,355 (+26.0%), from €9,059 to €11,414
of which Furniture and vehicles: +€2,317
- Profit (loss) carried forward +€82,441
up €82,441, from -€61,248 to €21,193
- Other debts +€3,450
up €3,450 (+9.6%), from €36,110 to €39,560
- Current portion of long-term debt -€3,405
down €3,405 (-100.0%), from €3,405 to €0
- Tax, wage and social debts -€3,323
down €3,323 (-7.9%), from €42,306 to €38,983
of which Remuneration and social security: -€8,279
- Trade debts +€2,268
up €2,268 (+12.2%), from €18,560 to €20,829
- Gross operating margin +€88,261
up €88,261 (+26.3%), from €336,144 to €424,405
- Staff costs -€21,545
down €21,545 (-6.8%), from €316,147 to €294,603
- Financial charges +€9,188
up €9,188 (+308.5%), from €2,978 to €12,166
of which Financial charges: +€8,360
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 | €52,040 | €133,086 | +€81,046 | +155.7% |
| Fixed assets | 21/28 | €14,159 | €16,514 | +€2,355 | +16.6% |
| Tangible fixed assets | 22/27 | €9,059 | €11,414 | +€2,355 | +26.0% |
| Plant, machinery and equipment | 23 | €1,519 | €1,035 | -€484 | -31.9% |
| Furniture and vehicles | 24 | €7,541 | €9,858 | +€2,317 | +30.7% |
| Other tangible fixed assets | 26 | - | €522 | +€522 | |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €37,880 | €116,571 | +€78,691 | +207.7% |
| Stocks and contracts in progress | 3 | €10,522 | €11,445 | +€923 | +8.8% |
| Stocks | 30/36 | €10,522 | €11,445 | +€923 | +8.8% |
| Amounts receivable within one year | 40/41 | €650 | €13,430 | +€12,780 | +1965.7% |
| Trade receivables | 40 | €0 | €12,836 | +€12,836 | |
| Other amounts receivable | 41 | €650 | €595 | -€56 | -8.6% |
| Cash at bank and in hand | 54/58 | €24,361 | €89,674 | +€65,313 | +268.1% |
| Deferred charges and accrued income | 490/1 | €2,347 | €2,023 | -€324 | -13.8% |
| Total equity and liabilities | 10/49 | €52,040 | €133,086 | +€81,046 | +155.7% |
| Equity | 10/15 | -€48,848 | €33,593 | +€82,441 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,248 | €21,193 | +€82,441 | |
| Amounts payable | 17/49 | €100,888 | €99,493 | -€1,395 | -1.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €100,762 | €99,493 | -€1,269 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €3,405 | €0 | -€3,405 | -100.0% |
| Financial debts | 43 | €380 | €121 | -€260 | -68.2% |
| Credit institutions | 430/8 | €380 | €121 | -€260 | -68.2% |
| Trade debts | 44 | €18,560 | €20,829 | +€2,268 | +12.2% |
| Suppliers | 440/4 | €18,560 | €20,829 | +€2,268 | +12.2% |
| Taxes, remuneration and social security | 45 | €42,306 | €38,983 | -€3,323 | -7.9% |
| Taxes | 450/3 | €4,650 | €9,606 | +€4,956 | +106.6% |
| Remuneration and social security | 454/9 | €37,656 | €29,378 | -€8,279 | -22.0% |
| Other amounts payable | 47/48 | €36,110 | €39,560 | +€3,450 | +9.6% |
| Accrued charges and deferred income | 492/3 | €126 | €0 | -€126 | -100.0% |
| Non-recurring operating income | 76A | €92 | €0 | -€92 | -100.0% |
| Remuneration, social security and pensions | 62 | €316,147 | €294,603 | -€21,545 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,370 | €8,950 | +€580 | +6.9% |
| Other operating charges | 640/8 | €2,922 | €5,327 | +€2,405 | +82.3% |
| Non-recurring operating charges | 66A | €1,861 | €0 | -€1,861 | -100.0% |
| Gross operating margin | 9900 | €336,144 | €424,405 | +€88,261 | +26.3% |
| Operating profit (loss) | 9901 | €6,844 | €115,525 | +€108,681 | +1588.0% |
| Financial income | 75/76B | €8 | €137 | +€129 | +1684.6% |
| Recurring financial income | 75 | €8 | €137 | +€129 | +1684.6% |
| Financial charges | 65/66B | €2,978 | €12,166 | +€9,188 | +308.5% |
| Recurring financial charges | 65 | €2,805 | €11,165 | +€8,360 | +298.0% |
| Non-recurring financial charges | 66B | €173 | €1,002 | +€829 | +478.7% |
| Profit (loss) for the period before taxes | 9903 | €3,873 | €103,496 | +€99,622 | +2571.9% |
| Income taxes | 67/77 | €289 | €1,055 | +€766 | +265.5% |
| Profit (loss) for the period | 9904 | €3,585 | €102,441 | +€98,856 | +2757.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,585 | €102,441 | +€98,856 | +2757.7% |
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 12 October 2026 via checked.be.