D-LI CONCEPT: 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-LI CONCEPT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Short-term financial debts -€476
no longer reported in 2025 (was €476)
- Trade debts +€476
up €476 (+20.8%), from €2,291 to €2,767
- Gross operating margin +€1,461
up €1,461, from -€1,461 to €0
- Depreciation -€1,148
down €1,148 (-100%), from €1,148 to €0
- Financial income -€167
down €167 (-100%), from €167 to €0
of which Financial income: -€167
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,481 | €3,460 | -€22 | -0.6% |
| Fixed assets | 21/28 | €588 | €588 | = | 0.0% |
| Tangible fixed assets | 22/27 | €588 | €588 | = | 0.0% |
| Furniture and vehicles | 24 | €588 | €588 | = | 0.0% |
| Current assets | 29/58 | €2,893 | €2,872 | -€22 | -0.7% |
| Amounts receivable within one year | 40/41 | €2,893 | €2,872 | -€22 | -0.7% |
| Other amounts receivable | 41 | €2,893 | €2,872 | -€22 | -0.7% |
| Total equity and liabilities | 10/49 | €3,481 | €3,460 | -€22 | -0.6% |
| Equity | 10/15 | -€286 | -€286 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€8,346 | -€8,346 | = | 0.0% |
| Amounts payable | 17/49 | €3,767 | €3,746 | -€22 | -0.6% |
| Amounts payable within one year | 42/48 | €3,767 | €3,746 | -€22 | -0.6% |
| Financial debts | 43 | €476 | - | -€476 | |
| Other loans | 439 | €476 | - | -€476 | |
| Trade debts | 44 | €2,291 | €2,767 | +€476 | +20.8% |
| Suppliers | 440/4 | €2,291 | €2,767 | +€476 | +20.8% |
| Other amounts payable | 47/48 | €1,000 | €978 | -€22 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,148 | €0 | -€1,148 | -100% |
| Gross operating margin | 9900 | -€1,461 | €0 | +€1,461 | |
| Operating profit (loss) | 9901 | -€2,609 | €0 | +€2,609 | |
| Financial income | 75/76B | €167 | €0 | -€167 | -100% |
| Recurring financial income | 75 | €167 | €0 | -€167 | -100% |
| Non-recurring financial income | 76B | €167 | €0 | -€167 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€2,442 | €0 | +€2,442 | |
| Profit (loss) for the period | 9904 | -€2,442 | €0 | +€2,442 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,442 | €0 | +€2,442 |
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 13 October 2026 via checked.be.