DRCX: 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.
DRCX
Largest movements
- Tangible fixed assets +€28,423
up €28,423 (+209.8%), from €13,548 to €41,971
of which Furniture and vehicles: +€31,317
- Stocks and contracts -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Cash -€8,057
down €8,057 (-4.2%), from €193,713 to €185,656
mainly Contributions, distributions and other (-€189,000) and Investment in fixed assets (net) (-€33,856)
- Other debts +€160,477
up €160,477 (+1518.3%), from €10,570 to €171,047
- Reserves -€139,252
down €139,252 (-69.4%), from €200,692 to €61,440
- Tax, wage and social debts -€16,702
down €16,702 (-87.0%), from €19,188 to €2,486
of which Taxes: -€12,938
- Gross operating margin +€10,553
up €10,553 (+17.8%), from €59,316 to €69,869
- Depreciation +€2,790
up €2,790 (+105.5%), from €2,643 to €5,433
- Taxes +€2,225
up €2,225 (+19.2%), from €11,573 to €13,798
- Financial charges -€1,022
down €1,022 (-100.0%), from €1,022 to €0
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 | €235,308 | €243,460 | +€8,153 | +3.5% |
| Fixed assets | 21/28 | €13,648 | €42,071 | +€28,423 | +208.3% |
| Tangible fixed assets | 22/27 | €13,548 | €41,971 | +€28,423 | +209.8% |
| Plant, machinery and equipment | 23 | €6,063 | €4,428 | -€1,635 | -27.0% |
| Furniture and vehicles | 24 | €2,048 | €33,366 | +€31,317 | +1528.9% |
| Other tangible fixed assets | 26 | €5,436 | €4,177 | -€1,259 | -23.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €221,660 | €201,390 | -€20,270 | -9.1% |
| Stocks and contracts in progress | 3 | €10,000 | €0 | -€10,000 | -100.0% |
| Stocks | 30/36 | €10,000 | €0 | -€10,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €17,947 | €15,734 | -€2,213 | -12.3% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | €3,427 | €1,214 | -€2,213 | -64.6% |
| Cash at bank and in hand | 54/58 | €193,713 | €185,656 | -€8,057 | -4.2% |
| Total equity and liabilities | 10/49 | €235,308 | €243,460 | +€8,153 | +3.5% |
| Equity | 10/15 | €201,692 | €62,440 | -€139,252 | -69.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €200,692 | €61,440 | -€139,252 | -69.4% |
| Distributable reserves | 133 | €200,692 | €61,440 | -€139,252 | -69.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €33,616 | €181,021 | +€147,405 | +438.5% |
| Amounts payable within one year | 42/48 | €32,007 | €178,021 | +€146,014 | +456.2% |
| Trade debts | 44 | €2,249 | €4,488 | +€2,239 | +99.5% |
| Suppliers | 440/4 | €2,249 | €4,488 | +€2,239 | +99.5% |
| Taxes, remuneration and social security | 45 | €19,188 | €2,486 | -€16,702 | -87.0% |
| Taxes | 450/3 | €15,424 | €2,486 | -€12,938 | -83.9% |
| Remuneration and social security | 454/9 | €3,764 | €0 | -€3,764 | -100.0% |
| Other amounts payable | 47/48 | €10,570 | €171,047 | +€160,477 | +1518.3% |
| Accrued charges and deferred income | 492/3 | €1,609 | €3,000 | +€1,391 | +86.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,643 | €5,433 | +€2,790 | +105.5% |
| Other operating charges | 640/8 | €886 | €890 | +€4 | +0.5% |
| Gross operating margin | 9900 | €59,316 | €69,869 | +€10,553 | +17.8% |
| Operating profit (loss) | 9901 | €55,787 | €63,546 | +€7,759 | +13.9% |
| Financial charges | 65/66B | €1,022 | €0 | -€1,022 | -100.0% |
| Recurring financial charges | 65 | €1,022 | €0 | -€1,022 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €54,766 | €63,546 | +€8,781 | +16.0% |
| Income taxes | 67/77 | €11,573 | €13,798 | +€2,225 | +19.2% |
| Profit (loss) for the period | 9904 | €43,192 | €49,748 | +€6,555 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,192 | €49,748 | +€6,555 | +15.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.