DRC: 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.
DRC
Largest movements
- Cash -€36,723
down €36,723 (-77.8%), from €47,204 to €10,481
mainly Receivables within one year (-€31,359) and Debts after one year (-€17,360)
- Receivables within one year +€31,359
up €31,359 (+327%), from €9,582 to €40,940
of which Other amounts receivable: +€29,229
- Tangible fixed assets -€18,955
down €18,955 (-21.7%), from €87,399 to €68,443
of which Furniture and vehicles: -€16,124
- Financial fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Debts after one year -€17,360
down €17,360 (-29.8%), from €58,259 to €40,899
- Profit (loss) carried forward -€15,458
down €15,458, from €5,764 to -€9,694
- Trade debts +€2,602
up €2,602 (+79.3%), from €3,281 to €5,884
- Other debts -€1,933
down €1,933 (-33.2%), from €5,830 to €3,897
- Gross operating margin -€16,091
down €16,091 (-62.8%), from €25,627 to €9,536
- Depreciation +€8,419
up €8,419 (+79.9%), from €10,537 to €18,955
- Taxes -€1,989
down €1,989 (-87.6%), from €2,271 to €282
- Financial charges +€640
up €640 (+23.0%), from €2,779 to €3,420
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,581 | €121,623 | -€29,957 | -19.8% |
| Fixed assets | 21/28 | €92,399 | €68,443 | -€23,955 | -25.9% |
| Tangible fixed assets | 22/27 | €87,399 | €68,443 | -€18,955 | -21.7% |
| Furniture and vehicles | 24 | €71,088 | €54,964 | -€16,124 | -22.7% |
| Other tangible fixed assets | 26 | €16,311 | €13,480 | -€2,831 | -17.4% |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €59,182 | €53,180 | -€6,002 | -10.1% |
| Amounts receivable within one year | 40/41 | €9,582 | €40,940 | +€31,359 | +327% |
| Trade receivables | 40 | €8,811 | €10,940 | +€2,129 | +24.2% |
| Other amounts receivable | 41 | €771 | €30,000 | +€29,229 | +3,792% |
| Cash at bank and in hand | 54/58 | €47,204 | €10,481 | -€36,723 | -77.8% |
| Deferred charges and accrued income | 490/1 | €2,396 | €1,758 | -€638 | -26.6% |
| Total equity and liabilities | 10/49 | €151,581 | €121,623 | -€29,957 | -19.8% |
| Equity | 10/15 | €66,160 | €50,701 | -€15,458 | -23.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47,996 | €47,996 | = | 0.0% |
| Distributable reserves | 133 | €47,996 | €47,996 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,764 | -€9,694 | -€15,458 | |
| Amounts payable | 17/49 | €85,421 | €70,922 | -€14,499 | -17.0% |
| Amounts payable after more than one year | 17 | €58,259 | €40,899 | -€17,360 | -29.8% |
| Financial debts | 170/4 | €58,259 | €40,899 | -€17,360 | -29.8% |
| Amounts payable within one year | 42/48 | €26,968 | €29,823 | +€2,855 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €16,612 | €17,360 | +€749 | +4.5% |
| Trade debts | 44 | €3,281 | €5,884 | +€2,602 | +79.3% |
| Suppliers | 440/4 | €3,281 | €5,884 | +€2,602 | +79.3% |
| Taxes, remuneration and social security | 45 | €1,245 | €2,682 | +€1,437 | +115% |
| Taxes | 450/3 | €1,245 | €2,682 | +€1,437 | +115% |
| Other amounts payable | 47/48 | €5,830 | €3,897 | -€1,933 | -33.2% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,537 | €18,955 | +€8,419 | +79.9% |
| Other operating charges | 640/8 | €2,598 | €2,441 | -€157 | -6.0% |
| Gross operating margin | 9900 | €25,627 | €9,536 | -€16,091 | -62.8% |
| Operating profit (loss) | 9901 | €12,492 | -€11,861 | -€24,353 | |
| Financial income | 75/76B | €138 | €104 | -€33 | -24.1% |
| Recurring financial income | 75 | €138 | €104 | -€33 | -24.1% |
| Financial charges | 65/66B | €2,779 | €3,420 | +€640 | +23.0% |
| Recurring financial charges | 65 | €2,779 | €3,420 | +€640 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €9,851 | -€15,176 | -€25,027 | |
| Income taxes | 67/77 | €2,271 | €282 | -€1,989 | -87.6% |
| Profit (loss) for the period | 9904 | €7,580 | -€15,458 | -€23,038 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,580 | -€15,458 | -€23,038 |
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 13 October 2026 via checked.be.