Consult DLE: 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.
Consult DLE
Largest movements
- Cash +€34,681
up €34,681 (+70.4%), from €49,278 to €83,959
mainly Net result for the year (+€15,205) and Depreciation (+€11,997)
- Tangible fixed assets -€11,997
down €11,997 (-26.0%), from €46,158 to €34,161
- Deferred charges and accrued income -€2,591
down €2,591 (-15.7%), from €16,468 to €13,877
- Stocks and contracts +€2,408
new in 2025: €2,408
- Reserves +€15,205
up €15,205 (+14.2%), from €107,439 to €122,644
of which Distributable reserves: +€15,205
- Tax, wage and social debts +€7,090
up €7,090 (+340%), from €2,088 to €9,178
- Gross operating margin +€10,180
up €10,180 (+37.6%), from €27,103 to €37,283
- Depreciation +€4,344
up €4,344 (+56.8%), from €7,653 to €11,997
- Taxes +€3,090
up €3,090 (+50.8%), from €6,088 to €9,178
- Other operating charges -€726
down €726 (-46.7%), from €1,555 to €829
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 | €111,975 | €134,537 | +€22,562 | +20.1% |
| Fixed assets | 21/28 | €46,158 | €34,161 | -€11,997 | -26.0% |
| Tangible fixed assets | 22/27 | €46,158 | €34,161 | -€11,997 | -26.0% |
| Furniture and vehicles | 24 | €46,158 | €34,161 | -€11,997 | -26.0% |
| Current assets | 29/58 | €65,818 | €100,376 | +€34,558 | +52.5% |
| Stocks and contracts in progress | 3 | - | €2,408 | +€2,408 | |
| Stocks | 30/36 | - | €2,408 | +€2,408 | |
| Amounts receivable within one year | 40/41 | €71 | €132 | +€60 | +84.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €71 | €132 | +€60 | +84.6% |
| Cash at bank and in hand | 54/58 | €49,278 | €83,959 | +€34,681 | +70.4% |
| Deferred charges and accrued income | 490/1 | €16,468 | €13,877 | -€2,591 | -15.7% |
| Total equity and liabilities | 10/49 | €111,975 | €134,537 | +€22,562 | +20.1% |
| Equity | 10/15 | €107,939 | €123,144 | +€15,205 | +14.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €107,439 | €122,644 | +€15,205 | +14.2% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €107,389 | €122,594 | +€15,205 | +14.2% |
| Amounts payable | 17/49 | €4,036 | €11,393 | +€7,357 | +182% |
| Amounts payable within one year | 42/48 | €4,036 | €11,393 | +€7,357 | +182% |
| Trade debts | 44 | €126 | €195 | +€69 | +54.4% |
| Suppliers | 440/4 | €126 | €195 | +€69 | +54.4% |
| Taxes, remuneration and social security | 45 | €2,088 | €9,178 | +€7,090 | +340% |
| Taxes | 450/3 | €2,088 | €9,178 | +€7,090 | +340% |
| Other amounts payable | 47/48 | €1,822 | €2,020 | +€198 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,653 | €11,997 | +€4,344 | +56.8% |
| Other operating charges | 640/8 | €1,555 | €829 | -€726 | -46.7% |
| Gross operating margin | 9900 | €27,103 | €37,283 | +€10,180 | +37.6% |
| Operating profit (loss) | 9901 | €17,895 | €24,458 | +€6,563 | +36.7% |
| Financial charges | 65/66B | €131 | €74 | -€57 | -43.2% |
| Recurring financial charges | 65 | €131 | €74 | -€57 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €17,764 | €24,383 | +€6,620 | +37.3% |
| Income taxes | 67/77 | €6,088 | €9,178 | +€3,090 | +50.8% |
| Profit (loss) for the period | 9904 | €11,675 | €15,205 | +€3,529 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,675 | €15,205 | +€3,529 | +30.2% |
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 28 October 2026 via checked.be.