DTCOM: 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.
DTCOM
Largest movements
- Receivables within one year -€43,467
down €43,467 (-55.4%), from €78,442 to €34,975
of which Trade receivables: -€44,161
- Cash +€31,806
up €31,806 (+22.2%), from €143,220 to €175,027
mainly Receivables within one year (+€43,467) and Net result for the year (+€16,501)
- Tangible fixed assets -€6,251
down €6,251 (-92.7%), from €6,744 to €493
- Trade debts -€31,197
down €31,197 (-90.8%), from €34,350 to €3,153
- Reserves +€14,545
up €14,545 (+10.9%), from €133,982 to €148,528
of which Distributable reserves: +€14,545
- Tax, wage and social debts -€3,991
down €3,991 (-18.0%), from €22,115 to €18,124
of which Taxes: -€3,532
- Contributions +€3,000
up €3,000 (+19.2%), from €15,600 to €18,600
- Staff costs +€4,074
up €4,074 (+9.4%), from €43,277 to €47,351
- Gross operating margin -€4,031
down €4,031 (-4.5%), from €89,153 to €85,122
- Depreciation -€2,110
down €2,110 (-25.2%), from €8,361 to €6,251
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 | €231,229 | €213,632 | -€17,597 | -7.6% |
| Fixed assets | 21/28 | €6,744 | €493 | -€6,251 | -92.7% |
| Tangible fixed assets | 22/27 | €6,744 | €493 | -€6,251 | -92.7% |
| Furniture and vehicles | 24 | €6,744 | €493 | -€6,251 | -92.7% |
| Current assets | 29/58 | €224,485 | €213,139 | -€11,346 | -5.1% |
| Amounts receivable within one year | 40/41 | €78,442 | €34,975 | -€43,467 | -55.4% |
| Trade receivables | 40 | €62,557 | €18,396 | -€44,161 | -70.6% |
| Other amounts receivable | 41 | €15,885 | €16,579 | +€695 | +4.4% |
| Cash at bank and in hand | 54/58 | €143,220 | €175,027 | +€31,806 | +22.2% |
| Deferred charges and accrued income | 490/1 | €2,823 | €3,137 | +€314 | +11.1% |
| Total equity and liabilities | 10/49 | €231,229 | €213,632 | -€17,597 | -7.6% |
| Equity | 10/15 | €171,943 | €191,445 | +€19,501 | +11.3% |
| Contributions | 10/11 | €15,600 | €18,600 | +€3,000 | +19.2% |
| Contributions outside capital | 11 | €15,600 | €18,600 | +€3,000 | +19.2% |
| Other | 1109/19 | €15,600 | €18,600 | +€3,000 | +19.2% |
| Reserves | 13 | €133,982 | €148,528 | +€14,545 | +10.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €132,122 | €146,668 | +€14,545 | +11.0% |
| Profit (loss) carried forward | 14 | €22,361 | €24,317 | +€1,956 | +8.7% |
| Amounts payable | 17/49 | €59,286 | €22,187 | -€37,098 | -62.6% |
| Amounts payable within one year | 42/48 | €59,286 | €22,187 | -€37,098 | -62.6% |
| Trade debts | 44 | €34,350 | €3,153 | -€31,197 | -90.8% |
| Suppliers | 440/4 | €34,350 | €3,153 | -€31,197 | -90.8% |
| Taxes, remuneration and social security | 45 | €22,115 | €18,124 | -€3,991 | -18.0% |
| Taxes | 450/3 | €13,693 | €10,161 | -€3,532 | -25.8% |
| Remuneration and social security | 454/9 | €8,423 | €7,963 | -€459 | -5.5% |
| Other amounts payable | 47/48 | €2,820 | €910 | -€1,910 | -67.7% |
| Remuneration, social security and pensions | 62 | €43,277 | €47,351 | +€4,074 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,361 | €6,251 | -€2,110 | -25.2% |
| Other operating charges | 640/8 | €991 | €1,156 | +€165 | +16.6% |
| Gross operating margin | 9900 | €89,153 | €85,122 | -€4,031 | -4.5% |
| Operating profit (loss) | 9901 | €36,523 | €30,364 | -€6,159 | -16.9% |
| Financial income | 75/76B | €499 | €619 | +€120 | +24.1% |
| Recurring financial income | 75 | €499 | €619 | +€120 | +24.1% |
| Financial charges | 65/66B | €1,228 | €995 | -€233 | -19.0% |
| Recurring financial charges | 65 | €1,228 | €995 | -€233 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €35,794 | €29,988 | -€5,806 | -16.2% |
| Income taxes | 67/77 | €14,134 | €13,487 | -€647 | -4.6% |
| Profit (loss) for the period | 9904 | €21,660 | €16,501 | -€5,159 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,660 | €16,501 | -€5,159 | -23.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.