D-LiM: 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-LiM
Largest movements
- Tangible fixed assets +€26,345
up €26,345 (+55.6%), from €47,407 to €73,753
- Receivables within one year -€12,100
down €12,100 (-100%), from €12,100 to €0
- Cash +€4,295
up €4,295 (+1,147%), from €375 to €4,669
mainly Net result for the year (+€17,842) and Depreciation (+€12,192)
- Profit (loss) carried forward +€17,842
up €17,842 (+45.5%), from -€39,176 to -€21,334
- Other debts -€13,512
down €13,512 (-9.7%), from €139,604 to €126,092
- Debts after one year +€6,569
up €6,569 (+16.9%), from €38,981 to €45,550
- Tax, wage and social debts +€4,597
up €4,597 (+56.4%), from €8,148 to €12,745
of which Taxes: +€4,597
- Current portion of long-term debt +€3,690
up €3,690 (+51.7%), from €7,137 to €10,826
- Gross operating margin +€22,201
up €22,201 (+111%), from €20,071 to €42,272
- Taxes +€4,839
up €4,839 (+1,005%), from €481 to €5,320
- Depreciation +€4,404
up €4,404 (+56.5%), from €7,788 to €12,192
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 | €166,358 | €185,539 | +€19,181 | +11.5% |
| Fixed assets | 21/28 | €153,695 | €180,040 | +€26,345 | +17.1% |
| Tangible fixed assets | 22/27 | €47,407 | €73,753 | +€26,345 | +55.6% |
| Furniture and vehicles | 24 | €47,407 | €73,753 | +€26,345 | +55.6% |
| Financial fixed assets | 28 | €106,288 | €106,288 | = | 0.0% |
| Current assets | 29/58 | €12,663 | €5,498 | -€7,165 | -56.6% |
| Amounts receivable within one year | 40/41 | €12,100 | €0 | -€12,100 | -100% |
| Trade receivables | 40 | €12,100 | €0 | -€12,100 | -100% |
| Cash at bank and in hand | 54/58 | €375 | €4,669 | +€4,295 | +1,147% |
| Deferred charges and accrued income | 490/1 | €189 | €829 | +€640 | +340% |
| Total equity and liabilities | 10/49 | €166,358 | €185,539 | +€19,181 | +11.5% |
| Equity | 10/15 | -€32,876 | -€15,034 | +€17,842 | +54.3% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,176 | -€21,334 | +€17,842 | +45.5% |
| Amounts payable | 17/49 | €199,234 | €200,573 | +€1,339 | +0.7% |
| Amounts payable after more than one year | 17 | €38,981 | €45,550 | +€6,569 | +16.9% |
| Financial debts | 170/4 | €38,981 | €45,550 | +€6,569 | +16.9% |
| Amounts payable within one year | 42/48 | €155,659 | €151,194 | -€4,465 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €7,137 | €10,826 | +€3,690 | +51.7% |
| Trade debts | 44 | €771 | €1,531 | +€760 | +98.6% |
| Suppliers | 440/4 | €771 | €1,531 | +€760 | +98.6% |
| Taxes, remuneration and social security | 45 | €8,148 | €12,745 | +€4,597 | +56.4% |
| Taxes | 450/3 | €8,148 | €12,745 | +€4,597 | +56.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €139,604 | €126,092 | -€13,512 | -9.7% |
| Accrued charges and deferred income | 492/3 | €4,594 | €3,829 | -€765 | -16.7% |
| Non-recurring operating income | 76A | - | €10,537 | +€10,537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,788 | €12,192 | +€4,404 | +56.5% |
| Other operating charges | 640/8 | €693 | €549 | -€144 | -20.7% |
| Gross operating margin | 9900 | €20,071 | €42,272 | +€22,201 | +111% |
| Operating profit (loss) | 9901 | €11,590 | €29,531 | +€17,941 | +155% |
| Financial income | 75/76B | €246 | €71 | -€175 | -71.2% |
| Recurring financial income | 75 | €246 | €71 | -€175 | -71.2% |
| Financial charges | 65/66B | €6,677 | €6,440 | -€238 | -3.6% |
| Recurring financial charges | 65 | €6,677 | €6,440 | -€238 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €5,158 | €23,162 | +€18,003 | +349% |
| Income taxes | 67/77 | €481 | €5,320 | +€4,839 | +1,005% |
| Profit (loss) for the period | 9904 | €4,677 | €17,842 | +€13,165 | +281% |
| Profit (loss) for the period to be appropriated | 9905 | €4,677 | €17,842 | +€13,165 | +281% |
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 15 October 2026 via checked.be.