D-LITE: 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-LITE
Largest movements
- Tangible fixed assets -€5,778
down €5,778 (-57.0%), from €10,129 to €4,351
- Intangible fixed assets +€3,149
up €3,149 (+11.4%), from €27,538 to €30,687
- Profit (loss) carried forward -€10,458
down €10,458 (-13.2%), from -€79,145 to -€89,603
- Other debts +€5,950
up €5,950 (+21.7%), from €27,385 to €33,335
- Debts after one year +€2,000
up €2,000 (+3.2%), from €63,000 to €65,000
- Gross operating margin +€5,631
up €5,631 (+85.4%), from -€6,595 to -€964
- Depreciation -€2,266
down €2,266 (-20.4%), from €11,113 to €8,846
- Taxes -€1,870
no longer reported in 2025 (was €1,870)
- Financial charges +€431
up €431 (+280%), from €154 to €585
- Other operating charges -€300
down €300 (-82.9%), from €362 to €62
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 | €37,884 | €35,332 | -€2,552 | -6.7% |
| Fixed assets | 21/28 | €37,667 | €35,039 | -€2,628 | -7.0% |
| Intangible fixed assets | 21 | €27,538 | €30,687 | +€3,149 | +11.4% |
| Tangible fixed assets | 22/27 | €10,129 | €4,351 | -€5,778 | -57.0% |
| Plant, machinery and equipment | 23 | €10,129 | €4,351 | -€5,778 | -57.0% |
| Current assets | 29/58 | €217 | €294 | +€77 | +35.3% |
| Amounts receivable within one year | 40/41 | - | €269 | +€269 | |
| Other amounts receivable | 41 | - | €269 | +€269 | |
| Cash at bank and in hand | 54/58 | €217 | €25 | -€192 | -88.4% |
| Total equity and liabilities | 10/49 | €37,884 | €35,332 | -€2,552 | -6.7% |
| Equity | 10/15 | -€52,545 | -€63,003 | -€10,458 | -19.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,145 | -€89,603 | -€10,458 | -13.2% |
| Amounts payable | 17/49 | €90,429 | €98,335 | +€7,906 | +8.7% |
| Amounts payable after more than one year | 17 | €63,000 | €65,000 | +€2,000 | +3.2% |
| Other amounts payable | 178/9 | €63,000 | €65,000 | +€2,000 | +3.2% |
| Amounts payable within one year | 42/48 | €27,429 | €33,335 | +€5,906 | +21.5% |
| Taxes, remuneration and social security | 45 | €44 | - | -€44 | |
| Taxes | 450/3 | €44 | - | -€44 | |
| Other amounts payable | 47/48 | €27,385 | €33,335 | +€5,950 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,113 | €8,846 | -€2,266 | -20.4% |
| Other operating charges | 640/8 | €362 | €62 | -€300 | -82.9% |
| Gross operating margin | 9900 | -€6,595 | -€964 | +€5,631 | +85.4% |
| Operating profit (loss) | 9901 | -€18,070 | -€9,873 | +€8,197 | +45.4% |
| Financial charges | 65/66B | €154 | €585 | +€431 | +280% |
| Recurring financial charges | 65 | €154 | €585 | +€431 | +280% |
| Profit (loss) for the period before taxes | 9903 | -€18,224 | -€10,458 | +€7,766 | +42.6% |
| Income taxes | 67/77 | €1,870 | - | -€1,870 | |
| Profit (loss) for the period | 9904 | -€20,094 | -€10,458 | +€9,636 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,094 | -€10,458 | +€9,636 | +48.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.