DI & OL: 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 & OL
Largest movements
- Stocks and contracts -€13,500
no longer reported in 2025 (was €13,500)
- Cash -€8,476
down €8,476 (-100.0%), from €8,478 to €3
mainly Trade debts (-€31,454) and Other debts (-€19,121)
- Financial fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Tangible fixed assets -€4,864
no longer reported in 2025 (was €4,864)
- Receivables within one year -€2,432
down €2,432 (-99.8%), from €2,436 to €4
of which Trade receivables: -€2,307
- Trade debts -€31,454
no longer reported in 2025 (was €31,454)
- Other debts -€19,121
down €19,121 (-44.6%), from €42,833 to €23,712
- Profit (loss) carried forward +€16,938
up €16,938 (+31.0%), from -€54,719 to -€37,781
- Tax, wage and social debts -€635
down €635 (-35.1%), from €1,810 to €1,175
- Gross operating margin +€35,040
up €35,040, from -€13,062 to €21,979
- Financial charges +€4,394
up €4,394 (+2,314%), from €190 to €4,584
of which Non-recurring financial charges: +€4,408
- Other operating charges -€1,300
no longer reported in 2025 (was €1,300)
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 | €34,278 | €7 | -€34,272 | -100.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €9,864 | - | -€9,864 | |
| Tangible fixed assets | 22/27 | €4,864 | - | -€4,864 | |
| Plant, machinery and equipment | 23 | €4,864 | - | -€4,864 | |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €24,414 | €7 | -€24,408 | -100.0% |
| Stocks and contracts in progress | 3 | €13,500 | - | -€13,500 | |
| Stocks | 30/36 | €13,500 | - | -€13,500 | |
| Amounts receivable within one year | 40/41 | €2,436 | €4 | -€2,432 | -99.8% |
| Trade receivables | 40 | €2,311 | €4 | -€2,307 | -99.8% |
| Other amounts receivable | 41 | €125 | - | -€125 | |
| Cash at bank and in hand | 54/58 | €8,478 | €3 | -€8,476 | -100.0% |
| Total equity and liabilities | 10/49 | €34,278 | €7 | -€34,272 | -100.0% |
| Equity | 10/15 | -€41,819 | -€24,881 | +€16,938 | +40.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,900 | €2,900 | = | 0.0% |
| Distributable reserves | 133 | €2,900 | €2,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,719 | -€37,781 | +€16,938 | +31.0% |
| Amounts payable | 17/49 | €76,098 | €24,888 | -€51,210 | -67.3% |
| Amounts payable within one year | 42/48 | €76,098 | €24,888 | -€51,210 | -67.3% |
| Trade debts | 44 | €31,454 | - | -€31,454 | |
| Suppliers | 440/4 | €31,454 | - | -€31,454 | |
| Taxes, remuneration and social security | 45 | €1,810 | €1,175 | -€635 | -35.1% |
| Taxes | 450/3 | €1,810 | €1,175 | -€635 | -35.1% |
| Other amounts payable | 47/48 | €42,833 | €23,712 | -€19,121 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €608 | €456 | -€152 | -25.0% |
| Other operating charges | 640/8 | €1,300 | - | -€1,300 | |
| Gross operating margin | 9900 | -€13,062 | €21,979 | +€35,040 | |
| Operating profit (loss) | 9901 | -€14,970 | €21,523 | +€36,492 | |
| Financial charges | 65/66B | €190 | €4,584 | +€4,394 | +2,314% |
| Recurring financial charges | 65 | €190 | €176 | -€14 | -7.2% |
| Non-recurring financial charges | 66B | - | €4,408 | +€4,408 | |
| Profit (loss) for the period before taxes | 9903 | -€15,160 | €16,938 | +€32,098 | |
| Profit (loss) for the period | 9904 | -€15,160 | €16,938 | +€32,098 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,160 | €16,938 | +€32,098 |
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 13 October 2026 via checked.be.