DRC DEVELOPPEMENT: 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 DEVELOPPEMENT
Largest movements
- Receivables within one year -€67,733
down €67,733 (-22.6%), from €299,506 to €231,772
of which Other amounts receivable: -€67,127
- Tangible fixed assets -€45,551
down €45,551 (-4.3%), from €1.0m to €1.0m
of which Land and buildings: -€40,589
- Debts after one year -€69,960
down €69,960 (-9.4%), from €743,597 to €673,637
- Profit (loss) carried forward -€44,378
down €44,378 (-103%), from -€43,259 to -€87,637
- Gross operating margin -€30,636
down €30,636 (-49.5%), from €61,943 to €31,307
- Financial charges -€2,824
down €2,824 (-11.0%), from €25,570 to €22,746
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 | €1,428,988 | €1,317,275 | -€111,713 | -7.8% |
| Fixed assets | 21/28 | €1,047,622 | €1,002,071 | -€45,551 | -4.3% |
| Tangible fixed assets | 22/27 | €1,047,622 | €1,002,071 | -€45,551 | -4.3% |
| Land and buildings | 22 | €1,018,284 | €977,695 | -€40,589 | -4.0% |
| Plant, machinery and equipment | 23 | €29,339 | €24,376 | -€4,963 | -16.9% |
| Current assets | 29/58 | €381,366 | €315,204 | -€66,162 | -17.3% |
| Stocks and contracts in progress | 3 | €75,925 | €75,925 | = | 0.0% |
| Stocks | 30/36 | €75,925 | €75,925 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €299,506 | €231,772 | -€67,733 | -22.6% |
| Trade receivables | 40 | €6,765 | €6,159 | -€606 | -9.0% |
| Other amounts receivable | 41 | €292,741 | €225,613 | -€67,127 | -22.9% |
| Cash at bank and in hand | 54/58 | €4,607 | €7,491 | +€2,884 | +62.6% |
| Deferred charges and accrued income | 490/1 | €1,328 | €15 | -€1,313 | -98.9% |
| Total equity and liabilities | 10/49 | €1,428,988 | €1,317,275 | -€111,713 | -7.8% |
| Equity | 10/15 | €256,741 | €212,363 | -€44,378 | -17.3% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,259 | -€87,637 | -€44,378 | -103% |
| Amounts payable | 17/49 | €1,172,247 | €1,104,912 | -€67,335 | -5.7% |
| Amounts payable after more than one year | 17 | €743,597 | €673,637 | -€69,960 | -9.4% |
| Financial debts | 170/4 | €743,597 | €673,637 | -€69,960 | -9.4% |
| Amounts payable within one year | 42/48 | €416,800 | €421,824 | +€5,025 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €67,707 | €69,960 | +€2,253 | +3.3% |
| Trade debts | 44 | €10,317 | €10,615 | +€297 | +2.9% |
| Suppliers | 440/4 | €10,317 | €10,615 | +€297 | +2.9% |
| Taxes, remuneration and social security | 45 | - | €2,475 | +€2,475 | |
| Taxes | 450/3 | - | €2,475 | +€2,475 | |
| Other amounts payable | 47/48 | €338,775 | €338,775 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €11,850 | €9,450 | -€2,400 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,551 | €45,551 | = | 0.0% |
| Other operating charges | 640/8 | €6,827 | €7,388 | +€561 | +8.2% |
| Gross operating margin | 9900 | €61,943 | €31,307 | -€30,636 | -49.5% |
| Operating profit (loss) | 9901 | €9,565 | -€21,632 | -€31,197 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €25,570 | €22,746 | -€2,824 | -11.0% |
| Recurring financial charges | 65 | €25,570 | €22,746 | -€2,824 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,001 | -€44,378 | -€28,377 | -177% |
| Profit (loss) for the period | 9904 | -€16,001 | -€44,378 | -€28,377 | -177% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,001 | -€44,378 | -€28,377 | -177% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.