D.T.L.: what changed
Two fiscal 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.T.L.
Largest movements
- Tangible fixed assets -€3,923
down €3,923 (-5.6%), from €69,685 to €65,762
of which Land and buildings: -€5,468
- Other debts -€6,588
down €6,588 (-20.7%), from €31,817 to €25,230
- Profit (loss) carried forward +€2,797
up €2,797, from -€357 to €2,441
- Gross operating margin +€1,295
up €1,295 (+8.9%), from €14,625 to €15,919
- Financial charges +€807
up €807 (+546.5%), from €148 to €955
- Other operating charges +€303
up €303 (+5.4%), from €5,566 to €5,869
- Depreciation -€196
down €196 (-3.0%), from €6,558 to €6,362
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.
Cash bridge derived
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 | €77,125 | €73,372 | -€3,754 | -4.9% |
| Fixed assets | 21/28 | €69,685 | €65,762 | -€3,923 | -5.6% |
| Tangible fixed assets | 22/27 | €69,685 | €65,762 | -€3,923 | -5.6% |
| Land and buildings | 22 | €66,617 | €61,148 | -€5,468 | -8.2% |
| Plant, machinery and equipment | 23 | €2,951 | €4,590 | +€1,640 | +55.6% |
| Furniture and vehicles | 24 | €118 | €24 | -€94 | -80.0% |
| Current assets | 29/58 | €7,440 | €7,609 | +€169 | +2.3% |
| Stocks and contracts in progress | 3 | €1,954 | €2,654 | +€700 | +35.8% |
| Stocks | 30/36 | €1,954 | €2,654 | +€700 | +35.8% |
| Amounts receivable within one year | 40/41 | €1,296 | €1,247 | -€48 | -3.7% |
| Trade receivables | 40 | €323 | €0 | -€323 | -100.0% |
| Other amounts receivable | 41 | €972 | €1,247 | +€275 | +28.3% |
| Cash at bank and in hand | 54/58 | €1,286 | €1,285 | -€1 | -0.1% |
| Deferred charges and accrued income | 490/1 | €2,904 | €2,423 | -€481 | -16.6% |
| Total equity and liabilities | 10/49 | €77,125 | €73,372 | -€3,754 | -4.9% |
| Equity | 10/15 | €45,216 | €48,014 | +€2,797 | +6.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €14,586 | €14,586 | = | 0.0% |
| Non-distributable reserves | 130/1 | €296 | €296 | = | 0.0% |
| Reserves not available under the articles | 1311 | €296 | €296 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €3,790 | €3,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€357 | €2,441 | +€2,797 | |
| Amounts payable | 17/49 | €31,909 | €25,358 | -€6,551 | -20.5% |
| Amounts payable within one year | 42/48 | €31,909 | €25,358 | -€6,551 | -20.5% |
| Trade debts | 44 | €92 | €35 | -€56 | -61.3% |
| Suppliers | 440/4 | €92 | €35 | -€56 | -61.3% |
| Taxes, remuneration and social security | 45 | €0 | €93 | +€93 | |
| Taxes | 450/3 | €0 | €93 | +€93 | |
| Other amounts payable | 47/48 | €31,817 | €25,230 | -€6,588 | -20.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,558 | €6,362 | -€196 | -3.0% |
| Other operating charges | 640/8 | €5,566 | €5,869 | +€303 | +5.4% |
| Gross operating margin | 9900 | €14,625 | €15,919 | +€1,295 | +8.9% |
| Operating profit (loss) | 9901 | €2,500 | €3,688 | +€1,188 | +47.5% |
| Financial income | 75/76B | €156 | €157 | +€1 | +0.6% |
| Recurring financial income | 75 | €156 | €157 | +€1 | +0.6% |
| Financial charges | 65/66B | €148 | €955 | +€807 | +546.5% |
| Recurring financial charges | 65 | €148 | €955 | +€807 | +546.5% |
| Profit (loss) for the period before taxes | 9903 | €2,508 | €2,890 | +€382 | +15.2% |
| Income taxes | 67/77 | - | €93 | +€93 | |
| Profit (loss) for the period | 9904 | €2,508 | €2,797 | +€289 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,508 | €2,797 | +€289 | +11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.