DCT Lease: 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 Lease
Largest movements
- Tangible fixed assets -€58,803
down €58,803 (-30.0%), from €196,032 to €137,229
of which Furniture and vehicles: -€88,168
- Receivables within one year +€40,738
up €40,738 (+28.4%), from €143,590 to €184,328
of which Trade receivables: +€40,978
- Trade debts -€23,684
down €23,684 (-44.6%), from €53,159 to €29,475
- Current portion of long-term debt +€18,187
up €18,187 (+35.5%), from €51,189 to €69,376
- Debts after one year -€17,640
down €17,640 (-20.2%), from €87,503 to €69,863
- Tax, wage and social debts +€7,199
up €7,199 (+11.1%), from €64,589 to €71,789
of which Taxes: +€18,724
- Other debts -€5,145
down €5,145 (-48.9%), from €10,512 to €5,367
- Gross operating margin -€69,505
down €69,505 (-39.3%), from €176,688 to €107,184
- Turnover -€66,513
down €66,513 (-21.1%), from €315,930 to €249,418
- Depreciation -€46,284
down €46,284 (-45.0%), from €102,959 to €56,675
- Purchases and services +€39,275
up €39,275 (+38.1%), from €102,959 to €142,234
- Taxes -€15,362
no longer reported in 2024 (was €15,362)
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,319 | €321,557 | -€18,762 | -5.5% |
| Fixed assets | 21/28 | €196,032 | €137,229 | -€58,803 | -30.0% |
| Tangible fixed assets | 22/27 | €196,032 | €137,229 | -€58,803 | -30.0% |
| Furniture and vehicles | 24 | €130,064 | €41,897 | -€88,168 | -67.8% |
| Leasing and similar rights | 25 | €65,967 | €95,332 | +€29,365 | +44.5% |
| Current assets | 29/58 | €144,287 | €184,328 | +€40,041 | +27.8% |
| Amounts receivable within one year | 40/41 | €143,590 | €184,328 | +€40,738 | +28.4% |
| Trade receivables | 40 | €143,159 | €184,137 | +€40,978 | +28.6% |
| Other amounts receivable | 41 | €431 | €191 | -€241 | -55.8% |
| Cash at bank and in hand | 54/58 | €697 | - | -€697 | |
| Total equity and liabilities | 10/49 | €340,319 | €321,557 | -€18,762 | -5.5% |
| Equity | 10/15 | €73,366 | €75,687 | +€2,321 | +3.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Share premium | 1100/10 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,366 | €65,687 | +€2,321 | +3.7% |
| Amounts payable | 17/49 | €266,953 | €245,869 | -€21,083 | -7.9% |
| Amounts payable after more than one year | 17 | €87,503 | €69,863 | -€17,640 | -20.2% |
| Financial debts | 170/4 | €87,503 | €69,863 | -€17,640 | -20.2% |
| Amounts payable within one year | 42/48 | €179,450 | €176,007 | -€3,443 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €51,189 | €69,376 | +€18,187 | +35.5% |
| Trade debts | 44 | €53,159 | €29,475 | -€23,684 | -44.6% |
| Suppliers | 440/4 | €53,159 | €29,475 | -€23,684 | -44.6% |
| Taxes, remuneration and social security | 45 | €64,589 | €71,789 | +€7,199 | +11.1% |
| Taxes | 450/3 | €52,994 | €71,718 | +€18,724 | +35.3% |
| Remuneration and social security | 454/9 | €11,595 | €71 | -€11,525 | -99.4% |
| Other amounts payable | 47/48 | €10,512 | €5,367 | -€5,145 | -48.9% |
| Turnover | 70 | €315,930 | €249,418 | -€66,513 | -21.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €102,959 | €142,234 | +€39,275 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,959 | €56,675 | -€46,284 | -45.0% |
| Other operating charges | 640/8 | €7,602 | €13,585 | +€5,983 | +78.7% |
| Gross operating margin | 9900 | €176,688 | €107,184 | -€69,505 | -39.3% |
| Operating profit (loss) | 9901 | €66,128 | €36,924 | -€29,203 | -44.2% |
| Financial income | 75/76B | €3,748 | €13,740 | +€9,993 | +267% |
| Recurring financial income | 75 | €3,748 | €13,740 | +€9,993 | +267% |
| Non-recurring financial income | 76B | €3,748 | €13,740 | +€9,993 | +267% |
| Financial charges | 65/66B | €37,407 | €48,343 | +€10,936 | +29.2% |
| Recurring financial charges | 65 | €9,317 | €7,612 | -€1,705 | -18.3% |
| Non-recurring financial charges | 66B | €28,090 | €40,731 | +€12,641 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | €32,469 | €2,321 | -€30,147 | -92.9% |
| Income taxes | 67/77 | €15,362 | - | -€15,362 | |
| Profit (loss) for the period | 9904 | €17,106 | €2,321 | -€14,785 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,106 | €2,321 | -€14,785 | -86.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.