DC4ceS: what changed
DC4ceS
Largest movements
- Receivables within one year -€29,592
down €29,592 (-93.9%), from €31,511 to €1,919
of which Trade receivables: -€29,592
- Deferred charges and accrued income +€26,109
up €26,109 (+695%), from €3,755 to €29,864
- Cash +€10,862
up €10,862 (+5.1%), from €212,600 to €223,462
mainly Net result for the year (+€93,187) and Receivables within one year (+€29,592)
- Tangible fixed assets -€2,843
down €2,843 (-21.7%), from €13,070 to €10,228
of which Furniture and vehicles: -€2,034
- Reserves -€23,108
down €23,108 (-11.4%), from €202,555 to €179,447
of which Distributable reserves: -€23,108
- Tax, wage and social debts +€15,116
up €15,116 (+44.7%), from €33,787 to €48,903
of which Taxes: +€15,116
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Other debts +€7,698
up €7,698 (+113%), from €6,794 to €14,492
- Accrued charges and deferred income -€5,713
down €5,713 (-99.8%), from €5,726 to €13
- Taxes +€10,928
up €10,928 (+64.4%), from €16,970 to €27,898
- Gross operating margin +€2,151
up €2,151 (+1.7%), from €125,790 to €127,941
- Other operating charges +€1,362
up €1,362 (+208%), from €654 to €2,015
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,937 | €265,473 | +€4,536 | +1.7% |
| Fixed assets | 21/28 | €13,070 | €10,228 | -€2,843 | -21.7% |
| Tangible fixed assets | 22/27 | €13,070 | €10,228 | -€2,843 | -21.7% |
| Land and buildings | 22 | €965 | €857 | -€108 | -11.2% |
| Plant, machinery and equipment | 23 | €3,825 | €3,124 | -€701 | -18.3% |
| Furniture and vehicles | 24 | €8,280 | €6,246 | -€2,034 | -24.6% |
| Current assets | 29/58 | €247,866 | €255,245 | +€7,379 | +3.0% |
| Amounts receivable within one year | 40/41 | €31,511 | €1,919 | -€29,592 | -93.9% |
| Trade receivables | 40 | €31,511 | €1,919 | -€29,592 | -93.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €212,600 | €223,462 | +€10,862 | +5.1% |
| Deferred charges and accrued income | 490/1 | €3,755 | €29,864 | +€26,109 | +695% |
| Total equity and liabilities | 10/49 | €260,937 | €265,473 | +€4,536 | +1.7% |
| Equity | 10/15 | €208,755 | €198,047 | -€10,708 | -5.1% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €202,555 | €179,447 | -€23,108 | -11.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €202,555 | €179,447 | -€23,108 | -11.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,182 | €67,425 | +€15,244 | +29.2% |
| Amounts payable within one year | 42/48 | €46,456 | €67,413 | +€20,957 | +45.1% |
| Trade debts | 44 | €5,875 | €4,018 | -€1,857 | -31.6% |
| Suppliers | 440/4 | €5,875 | €4,018 | -€1,857 | -31.6% |
| Taxes, remuneration and social security | 45 | €33,787 | €48,903 | +€15,116 | +44.7% |
| Taxes | 450/3 | €30,787 | €45,903 | +€15,116 | +49.1% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €6,794 | €14,492 | +€7,698 | +113% |
| Accrued charges and deferred income | 492/3 | €5,726 | €13 | -€5,713 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,406 | €4,143 | +€737 | +21.6% |
| Other operating charges | 640/8 | €654 | €2,015 | +€1,362 | +208% |
| Gross operating margin | 9900 | €125,790 | €127,941 | +€2,151 | +1.7% |
| Operating profit (loss) | 9901 | €121,730 | €121,783 | +€53 | 0.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €418 | €698 | +€280 | +67.0% |
| Recurring financial charges | 65 | €418 | €698 | +€280 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | €121,312 | €121,085 | -€227 | -0.2% |
| Income taxes | 67/77 | €16,970 | €27,898 | +€10,928 | +64.4% |
| Profit (loss) for the period | 9904 | €104,342 | €93,187 | -€11,155 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €104,342 | €93,187 | -€11,155 | -10.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.