DAGBLADHANDEL LENN: 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.
DAGBLADHANDEL LENN
Largest movements
- Financial fixed assets -€74,000
down €74,000 (-87.8%), from €84,320 to €10,320
- Cash +€32,294
up €32,294 (+60.0%), from €53,822 to €86,117
mainly Investment in fixed assets (net) (+€53,504) and Depreciation (+€22,928)
- Stocks and contracts +€6,279
up €6,279 (+6.9%), from €90,852 to €97,132
- Debts after one year -€40,000
down €40,000 (-20.0%), from €200,000 to €160,000
- Profit (loss) carried forward -€19,734
down €19,734 (-238%), from -€8,299 to -€28,033
- Contributions +€16,100
up €16,100 (+58.5%), from €27,500 to €43,600
- Other debts +€6,582
up €6,582 (+224%), from €2,934 to €9,516
- Reserves +€4,360
up €4,360 (+27.8%), from €15,690 to €20,050
- Depreciation +€19,940
up €19,940 (+667%), from €2,988 to €22,928
- Financial charges -€7,485
down €7,485 (-90.0%), from €8,312 to €827
- Other operating charges +€6,372
up €6,372 (+142%), from €4,493 to €10,865
- Gross operating margin -€2,786
down €2,786 (-7.8%), from €35,805 to €33,019
- Staff costs +€2,126
up €2,126 (+16.4%), from €12,974 to €15,101
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 | €254,397 | €218,013 | -€36,384 | -14.3% |
| Fixed assets | 21/28 | €90,310 | €13,877 | -€76,432 | -84.6% |
| Tangible fixed assets | 22/27 | €5,990 | €3,557 | -€2,432 | -40.6% |
| Furniture and vehicles | 24 | €5,258 | €3,070 | -€2,188 | -41.6% |
| Other tangible fixed assets | 26 | €731 | €488 | -€244 | -33.3% |
| Financial fixed assets | 28 | €84,320 | €10,320 | -€74,000 | -87.8% |
| Current assets | 29/58 | €164,087 | €204,135 | +€40,048 | +24.4% |
| Stocks and contracts in progress | 3 | €90,852 | €97,132 | +€6,279 | +6.9% |
| Stocks | 30/36 | €90,852 | €97,132 | +€6,279 | +6.9% |
| Amounts receivable within one year | 40/41 | €1,673 | €3,134 | +€1,461 | +87.3% |
| Trade receivables | 40 | €1,499 | - | -€1,499 | |
| Other amounts receivable | 41 | €174 | €3,134 | +€2,960 | +1,698% |
| Current investments | 50/53 | €15,737 | €15,727 | -€10 | -0.1% |
| Cash at bank and in hand | 54/58 | €53,822 | €86,117 | +€32,294 | +60.0% |
| Deferred charges and accrued income | 490/1 | €2,002 | €2,025 | +€24 | +1.2% |
| Total equity and liabilities | 10/49 | €254,397 | €218,013 | -€36,384 | -14.3% |
| Equity | 10/15 | €34,891 | €35,617 | +€726 | +2.1% |
| Contributions | 10/11 | €27,500 | €43,600 | +€16,100 | +58.5% |
| Reserves | 13 | €15,690 | €20,050 | +€4,360 | +27.8% |
| Distributable reserves | 133 | €15,690 | €20,050 | +€4,360 | +27.8% |
| Profit (loss) carried forward | 14 | -€8,299 | -€28,033 | -€19,734 | -238% |
| Amounts payable | 17/49 | €219,506 | €182,396 | -€37,110 | -16.9% |
| Amounts payable after more than one year | 17 | €200,000 | €160,000 | -€40,000 | -20.0% |
| Financial debts | 170/4 | €200,000 | €160,000 | -€40,000 | -20.0% |
| Amounts payable within one year | 42/48 | €19,506 | €22,396 | +€2,890 | +14.8% |
| Trade debts | 44 | €15,741 | €12,651 | -€3,089 | -19.6% |
| Suppliers | 440/4 | €15,741 | €12,651 | -€3,089 | -19.6% |
| Taxes, remuneration and social security | 45 | €831 | €228 | -€603 | -72.5% |
| Taxes | 450/3 | €831 | €1 | -€830 | -99.9% |
| Remuneration and social security | 454/9 | - | €228 | +€228 | |
| Other amounts payable | 47/48 | €2,934 | €9,516 | +€6,582 | +224% |
| Remuneration, social security and pensions | 62 | €12,974 | €15,101 | +€2,126 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,988 | €22,928 | +€19,940 | +667% |
| Other operating charges | 640/8 | €4,493 | €10,865 | +€6,372 | +142% |
| Gross operating margin | 9900 | €35,805 | €33,019 | -€2,786 | -7.8% |
| Operating profit (loss) | 9901 | €15,350 | -€15,874 | -€31,224 | |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €8,312 | €827 | -€7,485 | -90.0% |
| Recurring financial charges | 65 | €8,312 | €827 | -€7,485 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | €7,038 | -€16,683 | -€23,721 | |
| Income taxes | 67/77 | €831 | - | -€831 | |
| Profit (loss) for the period | 9904 | €6,207 | -€16,683 | -€22,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,207 | -€16,683 | -€22,890 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.