DL-3C: 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.
DL-3C
Largest movements
- Cash +€22,812
up €22,812 (+330%), from €6,905 to €29,717
mainly Net result for the year (+€20,279) and Depreciation (+€11,764)
- Tangible fixed assets -€10,878
down €10,878 (-6.4%), from €171,063 to €160,184
of which Furniture and vehicles: -€10,600
- Receivables within one year -€3,436
down €3,436 (-15.2%), from €22,668 to €19,232
of which Other amounts receivable: -€3,656
- Reserves +€20,279
up €20,279 (+40.2%), from €50,406 to €70,685
- Debts after one year -€11,399
down €11,399 (-9.0%), from €126,103 to €114,704
- Tax, wage and social debts -€6,026
down €6,026 (-65.1%), from €9,259 to €3,233
- Trade debts +€6,022
up €6,022 (+128%), from €4,691 to €10,712
- Gross operating margin -€9,412
down €9,412 (-17.6%), from €53,507 to €44,095
- Taxes +€973
up €973 (+14.4%), from €6,766 to €7,739
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 | €202,513 | €211,732 | +€9,219 | +4.6% |
| Fixed assets | 21/28 | €171,110 | €160,184 | -€10,926 | -6.4% |
| Intangible fixed assets | 21 | €47 | - | -€47 | |
| Tangible fixed assets | 22/27 | €171,063 | €160,184 | -€10,878 | -6.4% |
| Land and buildings | 22 | €125,000 | €125,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,153 | €875 | -€278 | -24.1% |
| Furniture and vehicles | 24 | €44,910 | €34,309 | -€10,600 | -23.6% |
| Current assets | 29/58 | €31,403 | €51,548 | +€20,145 | +64.1% |
| Amounts receivable within one year | 40/41 | €22,668 | €19,232 | -€3,436 | -15.2% |
| Trade receivables | 40 | €12,645 | €12,865 | +€220 | +1.7% |
| Other amounts receivable | 41 | €10,023 | €6,367 | -€3,656 | -36.5% |
| Cash at bank and in hand | 54/58 | €6,905 | €29,717 | +€22,812 | +330% |
| Deferred charges and accrued income | 490/1 | €1,831 | €2,599 | +€768 | +42.0% |
| Total equity and liabilities | 10/49 | €202,513 | €211,732 | +€9,219 | +4.6% |
| Equity | 10/15 | €51,406 | €71,685 | +€20,279 | +39.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €50,406 | €70,685 | +€20,279 | +40.2% |
| Distributable reserves | 133 | €50,406 | €70,685 | +€20,279 | +40.2% |
| Amounts payable | 17/49 | €151,107 | €140,048 | -€11,059 | -7.3% |
| Amounts payable after more than one year | 17 | €126,103 | €114,704 | -€11,399 | -9.0% |
| Financial debts | 170/4 | €126,103 | €114,704 | -€11,399 | -9.0% |
| Amounts payable within one year | 42/48 | €25,004 | €25,344 | +€339 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €11,055 | €11,399 | +€344 | +3.1% |
| Trade debts | 44 | €4,691 | €10,712 | +€6,022 | +128% |
| Suppliers | 440/4 | €4,691 | €10,712 | +€6,022 | +128% |
| Taxes, remuneration and social security | 45 | €9,259 | €3,233 | -€6,026 | -65.1% |
| Taxes | 450/3 | €9,259 | €3,233 | -€6,026 | -65.1% |
| Non-recurring operating income | 76A | €16,479 | - | -€16,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,974 | €11,764 | -€210 | -1.8% |
| Other operating charges | 640/8 | €984 | €960 | -€24 | -2.5% |
| Non-recurring operating charges | 66A | €96 | €203 | +€107 | +111% |
| Gross operating margin | 9900 | €53,507 | €44,095 | -€9,412 | -17.6% |
| Operating profit (loss) | 9901 | €40,453 | €31,168 | -€9,285 | -23.0% |
| Financial income | 75/76B | €194 | €269 | +€76 | +39.0% |
| Recurring financial income | 75 | €194 | €269 | +€76 | +39.0% |
| Financial charges | 65/66B | €3,800 | €3,420 | -€380 | -10.0% |
| Recurring financial charges | 65 | €3,800 | €3,420 | -€380 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €36,846 | €28,018 | -€8,829 | -24.0% |
| Income taxes | 67/77 | €6,766 | €7,739 | +€973 | +14.4% |
| Profit (loss) for the period | 9904 | €30,081 | €20,279 | -€9,802 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,081 | €20,279 | -€9,802 | -32.6% |
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 17 October 2026 via checked.be.