DI LONI: 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.
DI LONI
Largest movements
- Cash +€3,685
up €3,685 (+15.9%), from €23,234 to €26,919
mainly Net result for the year (+€9,886) and Tax, wage and social debts (+€4,284)
- Stocks and contracts +€2,560
up €2,560 (+40.2%), from €6,372 to €8,932
- Tangible fixed assets -€669
down €669 (-28.7%), from €2,330 to €1,660
of which Furniture and vehicles: -€481
- Deferred charges and accrued income -€475
down €475 (-19.3%), from €2,465 to €1,990
- Profit (loss) carried forward +€9,886
up €9,886 (+34.4%), from -€28,720 to -€18,834
- Other debts -€7,033
down €7,033 (-33.7%), from €20,865 to €13,832
- Tax, wage and social debts +€4,284
up €4,284 (+31.0%), from €13,837 to €18,121
of which Remuneration and social security: +€3,597
- Trade debts -€3,531
down €3,531 (-35.8%), from €9,856 to €6,325
- Short-term financial debts +€1,160
up €1,160 (+2,980%), from €39 to €1,199
of which Other loans: +€1,155
- Gross operating margin -€14,998
down €14,998 (-18.7%), from €80,112 to €65,114
- Staff costs -€1,690
down €1,690 (-3.2%), from €52,829 to €51,139
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 | €36,531 | €41,369 | +€4,838 | +13.2% |
| Fixed assets | 21/28 | €2,480 | €1,810 | -€669 | -27.0% |
| Tangible fixed assets | 22/27 | €2,330 | €1,660 | -€669 | -28.7% |
| Furniture and vehicles | 24 | €656 | €175 | -€481 | -73.3% |
| Other tangible fixed assets | 26 | €1,674 | €1,485 | -€189 | -11.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €34,051 | €39,559 | +€5,507 | +16.2% |
| Stocks and contracts in progress | 3 | €6,372 | €8,932 | +€2,560 | +40.2% |
| Stocks | 30/36 | €6,372 | €8,932 | +€2,560 | +40.2% |
| Amounts receivable within one year | 40/41 | €1,981 | €1,718 | -€263 | -13.3% |
| Trade receivables | 40 | €387 | €0 | -€387 | -100% |
| Other amounts receivable | 41 | €1,594 | €1,718 | +€124 | +7.8% |
| Cash at bank and in hand | 54/58 | €23,234 | €26,919 | +€3,685 | +15.9% |
| Deferred charges and accrued income | 490/1 | €2,465 | €1,990 | -€475 | -19.3% |
| Total equity and liabilities | 10/49 | €36,531 | €41,369 | +€4,838 | +13.2% |
| Equity | 10/15 | -€8,260 | €1,626 | +€9,886 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,720 | -€18,834 | +€9,886 | +34.4% |
| Amounts payable | 17/49 | €44,791 | €39,744 | -€5,048 | -11.3% |
| Amounts payable within one year | 42/48 | €44,596 | €39,477 | -€5,119 | -11.5% |
| Financial debts | 43 | €39 | €1,199 | +€1,160 | +2,980% |
| Credit institutions | 430/8 | €0 | €5 | +€5 | |
| Other loans | 439 | €39 | €1,194 | +€1,155 | +2,966% |
| Trade debts | 44 | €9,856 | €6,325 | -€3,531 | -35.8% |
| Suppliers | 440/4 | €9,856 | €6,325 | -€3,531 | -35.8% |
| Taxes, remuneration and social security | 45 | €13,837 | €18,121 | +€4,284 | +31.0% |
| Taxes | 450/3 | €8,222 | €8,909 | +€687 | +8.4% |
| Remuneration and social security | 454/9 | €5,615 | €9,212 | +€3,597 | +64.1% |
| Other amounts payable | 47/48 | €20,865 | €13,832 | -€7,033 | -33.7% |
| Accrued charges and deferred income | 492/3 | €195 | €267 | +€71 | +36.7% |
| Non-recurring operating income | 76A | €1,000 | €413 | -€587 | -58.7% |
| Remuneration, social security and pensions | 62 | €52,829 | €51,139 | -€1,690 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | €528 | -€47 | -8.2% |
| Other operating charges | 640/8 | €1,516 | €1,260 | -€255 | -16.8% |
| Non-recurring operating charges | 66A | - | €141 | +€141 | |
| Gross operating margin | 9900 | €80,112 | €65,114 | -€14,998 | -18.7% |
| Operating profit (loss) | 9901 | €25,191 | €12,045 | -€13,146 | -52.2% |
| Financial income | 75/76B | €316 | €97 | -€220 | -69.4% |
| Recurring financial income | 75 | €316 | €97 | -€220 | -69.4% |
| Financial charges | 65/66B | €1,406 | €1,898 | +€492 | +35.0% |
| Recurring financial charges | 65 | €1,406 | €1,898 | +€492 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | €24,102 | €10,243 | -€13,858 | -57.5% |
| Income taxes | 67/77 | -€225 | €358 | +€583 | |
| Profit (loss) for the period | 9904 | €24,327 | €9,886 | -€14,441 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,327 | €9,886 | -€14,441 | -59.4% |
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 26 October 2026 via checked.be.