DCube: what changed
Two fiscal 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.
DCube
Largest movements
- Cash +€42,379
up €42,379 (+27.7%), from €153,013 to €195,392
mainly Net result for the year (+€45,599) and Depreciation (+€23,616)
- Receivables within one year -€21,622
down €21,622 (-22.0%), from €98,254 to €76,632
of which Trade receivables: -€21,498
- Reserves +€45,000
up €45,000 (+32.2%), from €139,860 to €184,860
- Current portion of long-term debt +€13,835
up €13,835 (+55.6%), from €24,897 to €38,732
- Trade debts -€12,053
down €12,053 (-95.4%), from €12,632 to €579
- Debts after one year -€11,199
down €11,199 (-9.0%), from €124,235 to €113,036
- Other debts -€10,412
down €10,412 (-5.6%), from €184,709 to €174,298
- Gross operating margin -€45,441
down €45,441 (-30.8%), from €147,690 to €102,249
- Taxes -€11,674
down €11,674 (-29.3%), from €39,887 to €28,214
- Depreciation +€3,764
up €3,764 (+19.0%), from €19,852 to €23,616
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.
Cash bridge derived
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 | €881,700 | €911,994 | +€30,294 | +3.4% |
| Fixed assets | 21/28 | €527,834 | €535,867 | +€8,033 | +1.5% |
| Tangible fixed assets | 22/27 | €527,834 | €535,867 | +€8,033 | +1.5% |
| Land and buildings | 22 | €497,254 | €479,804 | -€17,450 | -3.5% |
| Furniture and vehicles | 24 | €21,880 | €47,363 | +€25,484 | +116.5% |
| Other tangible fixed assets | 26 | €8,700 | €8,700 | = | 0.0% |
| Current assets | 29/58 | €353,866 | €376,126 | +€22,260 | +6.3% |
| Amounts receivable within one year | 40/41 | €98,254 | €76,632 | -€21,622 | -22.0% |
| Trade receivables | 40 | €98,130 | €76,632 | -€21,498 | -21.9% |
| Other amounts receivable | 41 | €124 | - | -€124 | |
| Current investments | 50/53 | €100,740 | €100,740 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €153,013 | €195,392 | +€42,379 | +27.7% |
| Deferred charges and accrued income | 490/1 | €1,859 | €3,362 | +€1,503 | +80.9% |
| Total equity and liabilities | 10/49 | €881,700 | €911,994 | +€30,294 | +3.4% |
| Equity | 10/15 | €517,190 | €562,788 | +€45,599 | +8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €139,860 | €184,860 | +€45,000 | +32.2% |
| Distributable reserves | 133 | €139,860 | €184,860 | +€45,000 | +32.2% |
| Profit (loss) carried forward | 14 | €371,130 | €371,728 | +€599 | +0.2% |
| Amounts payable | 17/49 | €364,510 | €349,205 | -€15,305 | -4.2% |
| Amounts payable after more than one year | 17 | €124,235 | €113,036 | -€11,199 | -9.0% |
| Financial debts | 170/4 | €124,235 | €113,036 | -€11,199 | -9.0% |
| Amounts payable within one year | 42/48 | €240,275 | €236,169 | -€4,106 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €24,897 | €38,732 | +€13,835 | +55.6% |
| Trade debts | 44 | €12,632 | €579 | -€12,053 | -95.4% |
| Suppliers | 440/4 | €12,632 | €579 | -€12,053 | -95.4% |
| Taxes, remuneration and social security | 45 | €18,037 | €22,560 | +€4,524 | +25.1% |
| Taxes | 450/3 | €18,037 | €22,560 | +€4,524 | +25.1% |
| Other amounts payable | 47/48 | €184,709 | €174,298 | -€10,412 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,852 | €23,616 | +€3,764 | +19.0% |
| Other operating charges | 640/8 | €4,627 | €5,298 | +€671 | +14.5% |
| Gross operating margin | 9900 | €147,690 | €102,249 | -€45,441 | -30.8% |
| Operating profit (loss) | 9901 | €123,211 | €73,335 | -€49,875 | -40.5% |
| Financial income | 75/76B | €2,547 | €2,278 | -€270 | -10.6% |
| Recurring financial income | 75 | €2,547 | €2,278 | -€270 | -10.6% |
| Financial charges | 65/66B | €2,631 | €1,801 | -€830 | -31.5% |
| Recurring financial charges | 65 | €2,631 | €1,801 | -€830 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €123,127 | €73,812 | -€49,315 | -40.1% |
| Income taxes | 67/77 | €39,887 | €28,214 | -€11,674 | -29.3% |
| Profit (loss) for the period | 9904 | €83,240 | €45,599 | -€37,642 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,240 | €45,599 | -€37,642 | -45.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.