DCT Wielsbeke: 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.
What changed
DCT Wielsbeke
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€284,124
2024 · €561,333-€277,210
Equity
€1.8m
2024 · €2.0m-€175,876
Cash
€508,456
2024 · €484,138+€24,318
Balance sheet total
€6.4m
2024 · €6.3m+€115,612
Largest movements
Assets
- Receivables within one year +€274,180
up €274,180 (+12.7%), from €2.2m to €2.4m
of which Trade receivables: +€484,351
- Stocks and contracts -€153,831
down €153,831 (-4.5%), from €3.4m to €3.3m
Equity and liabilities
- Trade debts +€711,379
up €711,379 (+169%), from €422,057 to €1.1m
- Other debts -€257,297
down €257,297 (-27.3%), from €943,448 to €686,150
- Reserves -€175,876
down €175,876 (-8.9%), from €2.0m to €1.8m
of which Distributable reserves: -€175,876
- Advances received -€144,020
down €144,020 (-96.2%), from €149,720 to €5,700
Income statement
- Turnover -€16.4m
no longer reported in 2025 (was €16.4m)
- Goods and materials -€14.9m
no longer reported in 2025 (was €14.9m)
of which Purchases: -€14.5m
- Gross operating margin +€571,229
new in 2025: €571,229
- Services and other goods -€543,444
no longer reported in 2025 (was €543,444)
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.
Result 2024
€561,333
Turnover
-€16.4m
Other operating income
-€3,999
Goods and materials
+€14.9m
Services and other goods
+€543,444
Staff costs
-€5,683
Depreciation
-€10,388
Write-downs
+€1,426
Other operating charges
-€2,377
Other operating items
+€557,326
Financial income
+€19,817
Financial charges
+€51,879
Taxes
+€20,099
Result 2025
€284,124
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€491,552
Investment
-€7,234
Financing
-€460,000
Cash 2024
€484,138
From operations (derived)
+€491,552
Net result for the year
+€284,124
Depreciation
+€47,066
Stocks and contracts
+€153,831
Receivables within one year
-€274,180
Deferred charges and accrued income
-€10,777
Trade debts
+€711,379
Tax, wage and social debts
+€33,158
Advances received
-€144,020
Other debts
-€257,297
Accrued charges and deferred income
-€51,731
Investment (derived)
-€7,234
Investment in fixed assets (net)
-€7,234
Financing
-€460,000
Contributions, distributions and other
-€460,000
Cash 2025
€508,456
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,314,510 | €6,430,122 | +€115,612 | +1.8% |
| Fixed assets | 21/28 | €202,508 | €162,676 | -€39,832 | -19.7% |
| Intangible fixed assets | 21 | €1,010 | €0 | -€1,010 | -100% |
| Tangible fixed assets | 22/27 | €201,498 | €162,676 | -€38,822 | -19.3% |
| Land and buildings | 22 | €23,571 | €16,746 | -€6,825 | -29.0% |
| Plant, machinery and equipment | 23 | €50,896 | €39,444 | -€11,451 | -22.5% |
| Furniture and vehicles | 24 | €68,249 | €47,703 | -€20,546 | -30.1% |
| Assets under construction and advance payments | 27 | €58,783 | €58,783 | = | 0.0% |
| Current assets | 29/58 | €6,112,001 | €6,267,446 | +€155,444 | +2.5% |
| Stocks and contracts in progress | 3 | €3,437,767 | €3,283,936 | -€153,831 | -4.5% |
| Stocks | 30/36 | €3,437,767 | €3,283,936 | -€153,831 | -4.5% |
| Raw materials and consumables | 30/31 | €2,000 | - | -€2,000 | |
| Goods purchased for resale | 34 | €3,435,767 | - | -€3.4m | |
| Amounts receivable within one year | 40/41 | €2,156,577 | €2,430,758 | +€274,180 | +12.7% |
| Trade receivables | 40 | €452,625 | €936,976 | +€484,351 | +107% |
| Other amounts receivable | 41 | €1,703,953 | €1,493,782 | -€210,171 | -12.3% |
| Cash at bank and in hand | 54/58 | €484,138 | €508,456 | +€24,318 | +5.0% |
| Deferred charges and accrued income | 490/1 | €33,519 | €44,296 | +€10,777 | +32.2% |
| Total equity and liabilities | 10/49 | €6,314,510 | €6,430,122 | +€115,612 | +1.8% |
| Equity | 10/15 | €1,987,314 | €1,811,437 | -€175,876 | -8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,981,114 | €1,805,237 | -€175,876 | -8.9% |
| Tax-exempt reserves | 132 | €19,445 | €19,445 | = | 0.0% |
| Distributable reserves | 133 | €1,961,668 | €1,785,792 | -€175,876 | -9.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €4,327,196 | €4,618,684 | +€291,489 | +6.7% |
| Amounts payable after more than one year | 17 | €170,000 | €170,000 | = | 0.0% |
| Financial debts | 170/4 | €170,000 | €170,000 | = | 0.0% |
| Other loans | 174 | €170,000 | - | -€170,000 | |
| Amounts payable within one year | 42/48 | €4,102,971 | €4,446,191 | +€343,220 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €2,425,000 | €2,425,000 | = | 0.0% |
| Credit institutions | 430/8 | €2,425,000 | €2,425,000 | = | 0.0% |
| Trade debts | 44 | €422,057 | €1,133,436 | +€711,379 | +169% |
| Suppliers | 440/4 | €422,057 | €1,133,436 | +€711,379 | +169% |
| Advances received on contracts in progress | 46 | €149,720 | €5,700 | -€144,020 | -96.2% |
| Taxes, remuneration and social security | 45 | €162,747 | €195,905 | +€33,158 | +20.4% |
| Taxes | 450/3 | €145,277 | €175,428 | +€30,151 | +20.8% |
| Remuneration and social security | 454/9 | €17,470 | €20,477 | +€3,007 | +17.2% |
| Other amounts payable | 47/48 | €943,448 | €686,150 | -€257,297 | -27.3% |
| Accrued charges and deferred income | 492/3 | €54,225 | €2,493 | -€51,731 | -95.4% |
| Operating income | 70/76A | €16,376,365 | - | -€16.4m | |
| Turnover | 70 | €16,367,365 | - | -€16.4m | |
| Other operating income | 74 | €3,999 | - | -€3,999 | |
| Non-recurring operating income | 76A | €5,000 | €3,974 | -€1,026 | -20.5% |
| Operating charges | 60/66A | €15,609,762 | - | -€15.6m | |
| Goods for resale, raw materials and consumables | 60 | €14,918,613 | - | -€14.9m | |
| Purchases | 600/8 | €14,473,373 | - | -€14.5m | |
| Change in stocks: decrease (increase) | 609 | €445,240 | - | -€445,240 | |
| Services and other goods | 61 | €543,444 | - | -€543,444 | |
| Remuneration, social security and pensions | 62 | €89,566 | €95,249 | +€5,683 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,678 | €47,066 | +€10,388 | +28.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,426 | €0 | -€1,426 | -100% |
| Other operating charges | 640/8 | €20,035 | €22,413 | +€2,377 | +11.9% |
| Non-recurring operating charges | 66A | €0 | €8,904 | +€8,904 | |
| Gross operating margin | 9900 | - | €571,229 | +€571,229 | |
| Operating profit (loss) | 9901 | €766,602 | €397,598 | -€369,005 | -48.1% |
| Financial income | 75/76B | €35,681 | €55,498 | +€19,817 | +55.5% |
| Recurring financial income | 75 | €35,681 | €55,498 | +€19,817 | +55.5% |
| Income from current assets | 751 | €35,068 | - | -€35,068 | |
| Other financial income | 752/9 | €612 | - | -€612 | |
| Financial charges | 65/66B | €187,826 | €135,947 | -€51,879 | -27.6% |
| Recurring financial charges | 65 | €187,826 | €135,947 | -€51,879 | -27.6% |
| Debt charges | 650 | €181,653 | - | -€181,653 | |
| Other financial charges | 652/9 | €6,173 | - | -€6,173 | |
| Profit (loss) for the period before taxes | 9903 | €614,457 | €317,149 | -€297,309 | -48.4% |
| Income taxes | 67/77 | €53,124 | €33,025 | -€20,099 | -37.8% |
| Taxes | 670/3 | €53,124 | - | -€53,124 | |
| Profit (loss) for the period | 9904 | €561,333 | €284,124 | -€277,210 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €561,333 | €284,124 | -€277,210 | -49.4% |
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 18 October 2026 via checked.be.