D & C HOLDING: 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.
D & C HOLDING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€209,436
down €209,436 (-51.3%), from €407,953 to €198,517
- Current portion of long-term debt +€172,438
up €172,438 (+159.0%), from €108,449 to €280,887
- Other debts +€36,430
up €36,430 (+177.4%), from €20,541 to €56,972
- Gross operating margin +€11,933
up €11,933 (+306.8%), from €3,889 to €15,822
- Financial charges +€540
up €540 (+4.0%), from €13,483 to €14,023
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €600,000 | €600,512 | +€512 | +0.1% |
| Fixed assets | 21/28 | €600,000 | €600,000 | = | 0.0% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | - | €512 | +€512 | |
| Amounts receivable within one year | 40/41 | - | €512 | +€512 | |
| Other amounts receivable | 41 | - | €512 | +€512 | |
| Total equity and liabilities | 10/49 | €600,000 | €600,512 | +€512 | +0.1% |
| Equity | 10/15 | €60,160 | €61,571 | +€1,411 | +2.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,160 | €42,571 | +€1,411 | +3.4% |
| Amounts payable | 17/49 | €539,840 | €538,941 | -€899 | -0.2% |
| Amounts payable after more than one year | 17 | €407,953 | €198,517 | -€209,436 | -51.3% |
| Financial debts | 170/4 | €407,953 | €198,517 | -€209,436 | -51.3% |
| Amounts payable within one year | 42/48 | €131,887 | €340,424 | +€208,537 | +158.1% |
| Current portion of amounts payable after more than one year | 42 | €108,449 | €280,887 | +€172,438 | +159.0% |
| Financial debts | 43 | €4 | - | -€4 | |
| Credit institutions | 430/8 | €4 | - | -€4 | |
| Trade debts | 44 | €751 | €2,565 | +€1,814 | +241.6% |
| Suppliers | 440/4 | €751 | €2,565 | +€1,814 | +241.6% |
| Taxes, remuneration and social security | 45 | €2,141 | - | -€2,141 | |
| Taxes | 450/3 | €2,141 | - | -€2,141 | |
| Other amounts payable | 47/48 | €20,541 | €56,972 | +€36,430 | +177.4% |
| Other operating charges | 640/8 | €386 | €387 | +€1 | +0.3% |
| Gross operating margin | 9900 | €3,889 | €15,822 | +€11,933 | +306.8% |
| Operating profit (loss) | 9901 | €3,503 | €15,435 | +€11,932 | +340.7% |
| Financial charges | 65/66B | €13,483 | €14,023 | +€540 | +4.0% |
| Recurring financial charges | 65 | €13,483 | €14,023 | +€540 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,980 | €1,411 | +€11,392 | |
| Profit (loss) for the period | 9904 | -€9,980 | €1,411 | +€11,392 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,980 | €1,411 | +€11,392 |
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 11 October 2026 via checked.be.