DCT - DICOPTER: 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 - DICOPTER
Largest movements
- Cash +€73,377
up €73,377 (+545.5%), from €13,452 to €86,830
mainly Net result for the year (+€70,991) and Tax, wage and social debts (+€8,166)
- Profit (loss) carried forward +€70,991
up €70,991 (+384.6%), from €18,457 to €89,448
- Tax, wage and social debts +€8,166
up €8,166 (+353.8%), from €2,308 to €10,474
- Other debts -€3,869
down €3,869 (-47.6%), from €8,134 to €4,265
- Gross operating margin +€67,009
up €67,009 (+283.4%), from €23,642 to €90,651
- Taxes +€13,216
up €13,216 (+275.2%), from €4,802 to €18,018
- Depreciation +€1,156
up €1,156 (+302.7%), from €382 to €1,538
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 | €39,968 | €114,887 | +€74,919 | +187.4% |
| Fixed assets | 21/28 | €2,506 | €3,305 | +€799 | +31.9% |
| Tangible fixed assets | 22/27 | €2,506 | €3,305 | +€799 | +31.9% |
| Furniture and vehicles | 24 | €2,506 | €3,305 | +€799 | +31.9% |
| Current assets | 29/58 | €37,462 | €111,582 | +€74,120 | +197.9% |
| Amounts receivable within one year | 40/41 | €24,010 | €24,237 | +€227 | +0.9% |
| Trade receivables | 40 | €20,812 | €18,755 | -€2,057 | -9.9% |
| Other amounts receivable | 41 | €3,198 | €5,482 | +€2,284 | +71.4% |
| Cash at bank and in hand | 54/58 | €13,452 | €86,830 | +€73,377 | +545.5% |
| Deferred charges and accrued income | 490/1 | - | €516 | +€516 | |
| Total equity and liabilities | 10/49 | €39,968 | €114,887 | +€74,919 | +187.4% |
| Equity | 10/15 | €28,457 | €99,448 | +€70,991 | +249.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,457 | €89,448 | +€70,991 | +384.6% |
| Amounts payable | 17/49 | €11,511 | €15,439 | +€3,928 | +34.1% |
| Amounts payable within one year | 42/48 | €11,511 | €15,439 | +€3,928 | +34.1% |
| Trade debts | 44 | €1,069 | €700 | -€369 | -34.5% |
| Suppliers | 440/4 | €1,069 | €700 | -€369 | -34.5% |
| Taxes, remuneration and social security | 45 | €2,308 | €10,474 | +€8,166 | +353.8% |
| Taxes | 450/3 | €2,308 | €10,474 | +€8,166 | +353.8% |
| Other amounts payable | 47/48 | €8,134 | €4,265 | -€3,869 | -47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €382 | €1,538 | +€1,156 | +302.7% |
| Gross operating margin | 9900 | €23,642 | €90,651 | +€67,009 | +283.4% |
| Operating profit (loss) | 9901 | €23,260 | €89,113 | +€65,853 | +283.1% |
| Financial charges | 65/66B | €0 | €104 | +€104 | +28783.3% |
| Recurring financial charges | 65 | €0 | €104 | +€104 | +28783.3% |
| Profit (loss) for the period before taxes | 9903 | €23,259 | €89,009 | +€65,749 | +282.7% |
| Income taxes | 67/77 | €4,802 | €18,018 | +€13,216 | +275.2% |
| Profit (loss) for the period | 9904 | €18,457 | €70,991 | +€52,534 | +284.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,457 | €70,991 | +€52,534 | +284.6% |
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 9 October 2026 via checked.be.