D.T.L. PASSION: 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.T.L. PASSION
Largest movements
- Receivables within one year +€4,082
new in 2025: €4,082
- Deferred charges and accrued income +€2,496
up €2,496 (+717%), from €348 to €2,844
- Trade debts +€3,872
up €3,872 (+989%), from €392 to €4,264
- Tax, wage and social debts +€2,282
up €2,282 (+130%), from €1,762 to €4,045
of which Remuneration and social security: +€2,119
- Short-term financial debts +€1,134
up €1,134 (+381%), from €298 to €1,432
- Profit (loss) carried forward -€761
down €761 (-1.8%), from -€41,894 to -€42,654
- Gross operating margin -€1,008
down €1,008 (-81.2%), from €1,241 to €233
- Other operating charges -€380
down €380 (-37.4%), from €1,017 to €637
- Financial charges -€80
down €80 (-21.2%), from €376 to €296
- Taxes -€79
down €79 (-56.4%), from €140 to €61
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 | €760 | €7,338 | +€6,578 | +866% |
| Fixed assets | 21/28 | €412 | €412 | = | 0.0% |
| Financial fixed assets | 28 | €412 | €412 | = | 0.0% |
| Current assets | 29/58 | €348 | €6,926 | +€6,578 | +1,890% |
| Amounts receivable within one year | 40/41 | - | €4,082 | +€4,082 | |
| Trade receivables | 40 | - | €4,082 | +€4,082 | |
| Deferred charges and accrued income | 490/1 | €348 | €2,844 | +€2,496 | +717% |
| Total equity and liabilities | 10/49 | €760 | €7,338 | +€6,578 | +866% |
| Equity | 10/15 | -€16,894 | -€17,654 | -€761 | -4.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,894 | -€42,654 | -€761 | -1.8% |
| Amounts payable | 17/49 | €17,654 | €24,992 | +€7,339 | +41.6% |
| Amounts payable within one year | 42/48 | €17,654 | €24,992 | +€7,339 | +41.6% |
| Financial debts | 43 | €298 | €1,432 | +€1,134 | +381% |
| Credit institutions | 430/8 | €298 | €1,432 | +€1,134 | +381% |
| Trade debts | 44 | €392 | €4,264 | +€3,872 | +989% |
| Suppliers | 440/4 | €392 | €4,264 | +€3,872 | +989% |
| Taxes, remuneration and social security | 45 | €1,762 | €4,045 | +€2,282 | +130% |
| Taxes | 450/3 | €1,594 | €1,758 | +€164 | +10.3% |
| Remuneration and social security | 454/9 | €168 | €2,287 | +€2,119 | +1,261% |
| Other amounts payable | 47/48 | €15,202 | €15,252 | +€50 | +0.3% |
| Other operating charges | 640/8 | €1,017 | €637 | -€380 | -37.4% |
| Gross operating margin | 9900 | €1,241 | €233 | -€1,008 | -81.2% |
| Operating profit (loss) | 9901 | €224 | -€404 | -€628 | |
| Financial charges | 65/66B | €376 | €296 | -€80 | -21.2% |
| Recurring financial charges | 65 | €376 | €296 | -€80 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€152 | -€700 | -€548 | -361% |
| Income taxes | 67/77 | €140 | €61 | -€79 | -56.4% |
| Profit (loss) for the period | 9904 | -€291 | -€761 | -€470 | -161% |
| Profit (loss) for the period to be appropriated | 9905 | -€291 | -€761 | -€470 | -161% |
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.