DCY: 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.
DCY
Largest movements
- Receivables within one year +€275,423
up €275,423 (+60.5%), from €455,231 to €730,655
of which Other amounts receivable: +€316,834
- Cash -€167,446
down €167,446 (-80.6%), from €207,878 to €40,432
mainly Receivables within one year (-€275,423) and Tax, wage and social debts (-€46,278)
- Profit (loss) carried forward +€157,048
up €157,048 (+29.4%), from €534,516 to €691,564
- Tax, wage and social debts -€46,278
down €46,278 (-77.2%), from €59,961 to €13,683
of which Taxes: -€55,456
- Other debts -€9,950
down €9,950 (-28.5%), from €34,952 to €25,002
- Financial charges +€161,861
up €161,861 (+3,934%), from €4,114 to €165,975
- Gross operating margin +€108,354
up €108,354 (+39.1%), from €277,470 to €385,824
- Staff costs +€58,421
up €58,421 (+680%), from €8,593 to €67,014
- Other operating charges -€25,380
down €25,380 (-94.3%), from €26,901 to €1,521
- Taxes -€22,489
down €22,489 (-98.4%), from €22,860 to €371
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 | €675,860 | €780,682 | +€104,823 | +15.5% |
| Fixed assets | 21/28 | €10,526 | €7,536 | -€2,990 | -28.4% |
| Tangible fixed assets | 22/27 | €9,272 | €6,282 | -€2,990 | -32.3% |
| Furniture and vehicles | 24 | €9,272 | €6,282 | -€2,990 | -32.3% |
| Financial fixed assets | 28 | €1,254 | €1,254 | = | 0.0% |
| Current assets | 29/58 | €665,333 | €773,147 | +€107,813 | +16.2% |
| Amounts receivable within one year | 40/41 | €455,231 | €730,655 | +€275,423 | +60.5% |
| Trade receivables | 40 | €123,963 | €82,552 | -€41,411 | -33.4% |
| Other amounts receivable | 41 | €331,268 | €648,103 | +€316,834 | +95.6% |
| Cash at bank and in hand | 54/58 | €207,878 | €40,432 | -€167,446 | -80.6% |
| Deferred charges and accrued income | 490/1 | €2,224 | €2,060 | -€164 | -7.4% |
| Total equity and liabilities | 10/49 | €675,860 | €780,682 | +€104,823 | +15.5% |
| Equity | 10/15 | €553,116 | €710,164 | +€157,048 | +28.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €534,516 | €691,564 | +€157,048 | +29.4% |
| Amounts payable | 17/49 | €122,744 | €70,519 | -€52,225 | -42.5% |
| Amounts payable within one year | 42/48 | €122,744 | €70,519 | -€52,225 | -42.5% |
| Financial debts | 43 | €243 | €676 | +€433 | +178% |
| Credit institutions | 430/8 | €243 | €676 | +€433 | +178% |
| Trade debts | 44 | €27,588 | €31,158 | +€3,570 | +12.9% |
| Suppliers | 440/4 | €27,588 | €31,158 | +€3,570 | +12.9% |
| Taxes, remuneration and social security | 45 | €59,961 | €13,683 | -€46,278 | -77.2% |
| Taxes | 450/3 | €57,087 | €1,631 | -€55,456 | -97.1% |
| Remuneration and social security | 454/9 | €2,874 | €12,052 | +€9,178 | +319% |
| Other amounts payable | 47/48 | €34,952 | €25,002 | -€9,950 | -28.5% |
| Remuneration, social security and pensions | 62 | €8,593 | €67,014 | +€58,421 | +680% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,412 | €2,990 | -€3,422 | -53.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€16,000 | €0 | +€16,000 | |
| Other operating charges | 640/8 | €26,901 | €1,521 | -€25,380 | -94.3% |
| Gross operating margin | 9900 | €277,470 | €385,824 | +€108,354 | +39.1% |
| Operating profit (loss) | 9901 | €251,564 | €314,299 | +€62,735 | +24.9% |
| Financial income | 75/76B | €12,031 | €9,095 | -€2,935 | -24.4% |
| Recurring financial income | 75 | €12,031 | €9,095 | -€2,935 | -24.4% |
| Financial charges | 65/66B | €4,114 | €165,975 | +€161,861 | +3,934% |
| Recurring financial charges | 65 | €4,114 | €165,975 | +€161,861 | +3,934% |
| Profit (loss) for the period before taxes | 9903 | €259,480 | €157,419 | -€102,062 | -39.3% |
| Income taxes | 67/77 | €22,860 | €371 | -€22,489 | -98.4% |
| Profit (loss) for the period | 9904 | €236,621 | €157,048 | -€79,573 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €236,621 | €157,048 | -€79,573 | -33.6% |
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 20 October 2026 via checked.be.