DCwise: 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.
DCwise
Largest movements
- Cash -€52,129
down €52,129 (-79.2%), from €65,841 to €13,712
mainly Receivables within one year (-€37,676) and Trade debts (-€26,636)
- Receivables within one year +€37,676
up €37,676 (+18.8%), from €200,838 to €238,514
of which Trade receivables: +€25,596
- Financial fixed assets +€9,000
new in 2025: €9,000
- Tangible fixed assets +€5,530
up €5,530 (+49.7%), from €11,135 to €16,665
of which Furniture and vehicles: +€4,641
- Intangible fixed assets +€3,075
up €3,075 (+120.2%), from €2,558 to €5,633
- Trade debts -€26,636
down €26,636 (-18.6%), from €142,852 to €116,215
- Other debts +€25,000
new in 2025: €25,000
- Reserves +€7,711
up €7,711 (+5.8%), from €133,537 to €141,248
- Gross operating margin -€15,233
down €15,233 (-40.6%), from €37,529 to €22,296
- Other operating charges +€5,272
new in 2025: €5,272
- Taxes -€4,319
down €4,319 (-59.7%), from €7,233 to €2,914
- Depreciation +€3,807
up €3,807 (+153.8%), from €2,475 to €6,282
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 | €280,372 | €285,626 | +€5,254 | +1.9% |
| Fixed assets | 21/28 | €13,693 | €31,298 | +€17,605 | +128.6% |
| Intangible fixed assets | 21 | €2,558 | €5,633 | +€3,075 | +120.2% |
| Tangible fixed assets | 22/27 | €11,135 | €16,665 | +€5,530 | +49.7% |
| Land and buildings | 22 | - | €2,175 | +€2,175 | |
| Plant, machinery and equipment | 23 | €6,209 | €4,924 | -€1,285 | -20.7% |
| Furniture and vehicles | 24 | €4,926 | €9,567 | +€4,641 | +94.2% |
| Financial fixed assets | 28 | - | €9,000 | +€9,000 | |
| Current assets | 29/58 | €266,679 | €254,328 | -€12,351 | -4.6% |
| Amounts receivable within one year | 40/41 | €200,838 | €238,514 | +€37,676 | +18.8% |
| Trade receivables | 40 | €192,334 | €217,930 | +€25,596 | +13.3% |
| Other amounts receivable | 41 | €8,504 | €20,584 | +€12,080 | +142.1% |
| Cash at bank and in hand | 54/58 | €65,841 | €13,712 | -€52,129 | -79.2% |
| Deferred charges and accrued income | 490/1 | - | €2,102 | +€2,102 | |
| Total equity and liabilities | 10/49 | €280,372 | €285,626 | +€5,254 | +1.9% |
| Equity | 10/15 | €136,537 | €144,248 | +€7,711 | +5.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €133,537 | €141,248 | +€7,711 | +5.8% |
| Distributable reserves | 133 | €133,537 | €141,248 | +€7,711 | +5.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €143,834 | €141,378 | -€2,457 | -1.7% |
| Amounts payable within one year | 42/48 | €143,834 | €141,378 | -€2,457 | -1.7% |
| Financial debts | 43 | €983 | €162 | -€820 | -83.5% |
| Credit institutions | 430/8 | €983 | €162 | -€820 | -83.5% |
| Trade debts | 44 | €142,852 | €116,215 | -€26,636 | -18.6% |
| Suppliers | 440/4 | €142,852 | €116,215 | -€26,636 | -18.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,475 | €6,282 | +€3,807 | +153.8% |
| Other operating charges | 640/8 | - | €5,272 | +€5,272 | |
| Gross operating margin | 9900 | €37,529 | €22,296 | -€15,233 | -40.6% |
| Operating profit (loss) | 9901 | €35,054 | €10,742 | -€24,313 | -69.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.8% |
| Financial charges | 65/66B | €0 | €117 | +€117 | +58610.0% |
| Recurring financial charges | 65 | €0 | €117 | +€117 | +58610.0% |
| Profit (loss) for the period before taxes | 9903 | €35,056 | €10,625 | -€24,431 | -69.7% |
| Income taxes | 67/77 | €7,233 | €2,914 | -€4,319 | -59.7% |
| Profit (loss) for the period | 9904 | €27,823 | €7,711 | -€20,112 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,823 | €7,711 | -€20,112 | -72.3% |
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 10 October 2026 via checked.be.