D.L.K.S.: 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.K.S.
Largest movements
- Receivables within one year +€2,748
up €2,748 (+468%), from €587 to €3,334
- Tangible fixed assets -€2,269
down €2,269 (-44.2%), from €5,135 to €2,866
- Deferred charges and accrued income -€1,491
down €1,491 (-67.0%), from €2,224 to €734
- Cash -€851
down €851 (-3.2%), from €26,702 to €25,850
mainly Receivables within one year (-€2,748) and Net result for the year (-€1,491)
- Profit (loss) carried forward -€1,491
down €1,491 (-24.1%), from €6,195 to €4,704
- Debts after one year -€1,249
down €1,249 (-29.3%), from €4,257 to €3,008
- Other debts +€802
up €802 (+133%), from €601 to €1,403
- Trade debts +€447
up €447 (+103%), from €434 to €881
- Tax, wage and social debts -€397
no longer reported in 2025 (was €397)
- Gross operating margin +€7,453
up €7,453, from -€2,459 to €4,994
- Depreciation -€2,222
down €2,222 (-49.5%), from €4,491 to €2,269
- Other operating charges +€2,221
up €2,221 (+141%), from €1,577 to €3,797
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 | €34,648 | €32,784 | -€1,864 | -5.4% |
| Fixed assets | 21/28 | €5,135 | €2,866 | -€2,269 | -44.2% |
| Tangible fixed assets | 22/27 | €5,135 | €2,866 | -€2,269 | -44.2% |
| Furniture and vehicles | 24 | €5,135 | €2,866 | -€2,269 | -44.2% |
| Current assets | 29/58 | €29,513 | €29,918 | +€405 | +1.4% |
| Amounts receivable within one year | 40/41 | €587 | €3,334 | +€2,748 | +468% |
| Other amounts receivable | 41 | €587 | €3,334 | +€2,748 | +468% |
| Cash at bank and in hand | 54/58 | €26,702 | €25,850 | -€851 | -3.2% |
| Deferred charges and accrued income | 490/1 | €2,224 | €734 | -€1,491 | -67.0% |
| Total equity and liabilities | 10/49 | €34,648 | €32,784 | -€1,864 | -5.4% |
| Equity | 10/15 | €27,733 | €26,243 | -€1,491 | -5.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,538 | €16,538 | = | 0.0% |
| 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 | €14,678 | €14,678 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,195 | €4,704 | -€1,491 | -24.1% |
| Amounts payable | 17/49 | €6,915 | €6,541 | -€373 | -5.4% |
| Amounts payable after more than one year | 17 | €4,257 | €3,008 | -€1,249 | -29.3% |
| Financial debts | 170/4 | €4,257 | €3,008 | -€1,249 | -29.3% |
| Amounts payable within one year | 42/48 | €2,658 | €3,533 | +€876 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €1,225 | €1,249 | +€24 | +1.9% |
| Trade debts | 44 | €434 | €881 | +€447 | +103% |
| Suppliers | 440/4 | €434 | €881 | +€447 | +103% |
| Taxes, remuneration and social security | 45 | €397 | - | -€397 | |
| Taxes | 450/3 | €397 | - | -€397 | |
| Other amounts payable | 47/48 | €601 | €1,403 | +€802 | +133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,491 | €2,269 | -€2,222 | -49.5% |
| Other operating charges | 640/8 | €1,577 | €3,797 | +€2,221 | +141% |
| Gross operating margin | 9900 | -€2,459 | €4,994 | +€7,453 | |
| Operating profit (loss) | 9901 | -€8,527 | -€1,073 | +€7,454 | +87.4% |
| Financial charges | 65/66B | €285 | €252 | -€33 | -11.5% |
| Recurring financial charges | 65 | €285 | €252 | -€33 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,812 | -€1,325 | +€7,487 | +85.0% |
| Income taxes | 67/77 | €140 | €166 | +€26 | +18.9% |
| Profit (loss) for the period | 9904 | -€8,951 | -€1,491 | +€7,461 | +83.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,951 | -€1,491 | +€7,461 | +83.3% |
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 28 October 2026 via checked.be.