D.L.D.B.: 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.
D.L.D.B.
Largest movements
- Cash -€68,408
down €68,408 (-27.4%), from €249,534 to €181,126
mainly Contributions, distributions and other (-€100,000) and Trade debts (-€12,356)
- Receivables within one year -€7,812
down €7,812 (-19.0%), from €41,210 to €33,398
- Reserves -€63,100
down €63,100 (-73.2%), from €86,143 to €23,043
- Trade debts -€12,356
down €12,356 (-80.8%), from €15,296 to €2,940
- Gross operating margin -€30,305
down €30,305 (-11.4%), from €266,037 to €235,732
- Staff costs -€27,986
down €27,986 (-13.1%), from €213,194 to €185,209
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 | €291,208 | €214,524 | -€76,685 | -26.3% |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €291,208 | €214,524 | -€76,685 | -26.3% |
| Amounts receivable within one year | 40/41 | €41,210 | €33,398 | -€7,812 | -19.0% |
| Other amounts receivable | 41 | €41,210 | €33,398 | -€7,812 | -19.0% |
| Cash at bank and in hand | 54/58 | €249,534 | €181,126 | -€68,408 | -27.4% |
| Deferred charges and accrued income | 490/1 | €464 | - | -€464 | |
| Total equity and liabilities | 10/49 | €291,208 | €214,524 | -€76,685 | -26.3% |
| Equity | 10/15 | €164,938 | €101,838 | -€63,100 | -38.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €86,143 | €23,043 | -€63,100 | -73.2% |
| Distributable reserves | 133 | €86,143 | €23,043 | -€63,100 | -73.2% |
| Profit (loss) carried forward | 14 | €60,203 | €60,203 | = | 0.0% |
| Amounts payable | 17/49 | €126,271 | €112,686 | -€13,585 | -10.8% |
| Amounts payable within one year | 42/48 | €126,271 | €112,686 | -€13,585 | -10.8% |
| Trade debts | 44 | €15,296 | €2,940 | -€12,356 | -80.8% |
| Suppliers | 440/4 | €15,296 | €2,940 | -€12,356 | -80.8% |
| Taxes, remuneration and social security | 45 | €10,975 | €9,746 | -€1,228 | -11.2% |
| Taxes | 450/3 | - | €4,705 | +€4,705 | |
| Remuneration and social security | 454/9 | €10,975 | €5,041 | -€5,934 | -54.1% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €213,194 | €185,209 | -€27,986 | -13.1% |
| Other operating charges | 640/8 | €588 | €311 | -€277 | -47.1% |
| Gross operating margin | 9900 | €266,037 | €235,732 | -€30,305 | -11.4% |
| Operating profit (loss) | 9901 | €52,255 | €50,213 | -€2,042 | -3.9% |
| Financial charges | 65/66B | €38 | - | -€38 | |
| Recurring financial charges | 65 | €38 | - | -€38 | |
| Profit (loss) for the period before taxes | 9903 | €52,217 | €50,213 | -€2,005 | -3.8% |
| Income taxes | 67/77 | €13,965 | €13,312 | -€653 | -4.7% |
| Profit (loss) for the period | 9904 | €38,252 | €36,900 | -€1,352 | -3.5% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €38,252 | €36,900 | -€1,352 | -3.5% |
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 24 October 2026 via checked.be.