De Lan Co: 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.
De Lan Co
Largest movements
- Tangible fixed assets +€96,179
up €96,179 (+8212.4%), from €1,171 to €97,350
of which Furniture and vehicles: +€87,015
- Deferred charges and accrued income +€6,698
up €6,698 (+61.2%), from €10,941 to €17,639
- Cash -€5,329
down €5,329 (-2.9%), from €183,335 to €178,006
mainly Investment in fixed assets (net) (-€97,969) and Contributions, distributions and other (-€50,000)
- Reserves +€68,935
up €68,935 (+40.3%), from €171,120 to €240,054
- Tax, wage and social debts +€29,253
up €29,253 (+74.5%), from €39,245 to €68,498
- Gross operating margin +€19,115
up €19,115 (+14.0%), from €136,931 to €156,046
- Taxes +€7,221
up €7,221 (+24.0%), from €30,140 to €37,361
- Financial income +€2,942
up €2,942 (+5883240.0%), from €0 to €2,942
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 | €213,700 | €312,016 | +€98,316 | +46.0% |
| Fixed assets | 21/28 | €1,171 | €97,350 | +€96,179 | +8212.4% |
| Tangible fixed assets | 22/27 | €1,171 | €97,350 | +€96,179 | +8212.4% |
| Plant, machinery and equipment | 23 | €1,171 | €713 | -€458 | -39.1% |
| Furniture and vehicles | 24 | - | €87,015 | +€87,015 | |
| Other tangible fixed assets | 26 | - | €9,623 | +€9,623 | |
| Current assets | 29/58 | €212,529 | €214,666 | +€2,137 | +1.0% |
| Amounts receivable within one year | 40/41 | €18,253 | €19,021 | +€768 | +4.2% |
| Trade receivables | 40 | €18,253 | €19,021 | +€768 | +4.2% |
| Cash at bank and in hand | 54/58 | €183,335 | €178,006 | -€5,329 | -2.9% |
| Deferred charges and accrued income | 490/1 | €10,941 | €17,639 | +€6,698 | +61.2% |
| Total equity and liabilities | 10/49 | €213,700 | €312,016 | +€98,316 | +46.0% |
| Equity | 10/15 | €172,120 | €241,054 | +€68,935 | +40.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €171,120 | €240,054 | +€68,935 | +40.3% |
| Distributable reserves | 133 | €171,120 | €240,054 | +€68,935 | +40.3% |
| Amounts payable | 17/49 | €41,580 | €70,962 | +€29,382 | +70.7% |
| Amounts payable within one year | 42/48 | €41,580 | €70,962 | +€29,382 | +70.7% |
| Trade debts | 44 | €2,080 | €1,526 | -€553 | -26.6% |
| Suppliers | 440/4 | €2,080 | €1,526 | -€553 | -26.6% |
| Taxes, remuneration and social security | 45 | €39,245 | €68,498 | +€29,253 | +74.5% |
| Taxes | 450/3 | €39,245 | €68,498 | +€29,253 | +74.5% |
| Other amounts payable | 47/48 | €255 | €938 | +€682 | +267.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €727 | €1,790 | +€1,062 | +146.1% |
| Gross operating margin | 9900 | €136,931 | €156,046 | +€19,115 | +14.0% |
| Operating profit (loss) | 9901 | €136,204 | €154,257 | +€18,053 | +13.3% |
| Financial income | 75/76B | €0 | €2,942 | +€2,942 | +5883240.0% |
| Recurring financial income | 75 | €0 | €2,942 | +€2,942 | +5883240.0% |
| Financial charges | 65/66B | €39 | €903 | +€864 | +2191.3% |
| Recurring financial charges | 65 | €39 | €903 | +€864 | +2191.3% |
| Profit (loss) for the period before taxes | 9903 | €136,165 | €156,295 | +€20,131 | +14.8% |
| Income taxes | 67/77 | €30,140 | €37,361 | +€7,221 | +24.0% |
| Profit (loss) for the period | 9904 | €106,025 | €118,935 | +€12,910 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €106,025 | €118,935 | +€12,910 | +12.2% |
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 2 October 2026 via checked.be.