DL CLAN: 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 CLAN
Largest movements
- Receivables within one year -€52,735
down €52,735 (-72.5%), from €72,714 to €19,980
of which Trade receivables: -€65,340
- Current investments +€30,000
up €30,000 (+35.3%), from €85,000 to €115,000
- Cash -€12,241
down €12,241 (-27.3%), from €44,814 to €32,573
mainly Current investments (-€30,000) and Other debts (-€28,209)
- Tangible fixed assets -€6,017
down €6,017 (-3.1%), from €193,554 to €187,537
of which Land and buildings: -€5,498
- Other debts -€28,209
down €28,209 (-100%), from €28,209 to €0
- Profit (loss) carried forward -€6,875
down €6,875 (-8.9%), from €77,036 to €70,160
- Trade debts -€6,220
down €6,220 (-53.9%), from €11,538 to €5,318
- Gross operating margin -€47,973
down €47,973 (-62.8%), from €76,351 to €28,378
- Taxes -€11,113
down €11,113 (-49.5%), from €22,467 to €11,354
- Other operating charges -€7,957
down €7,957 (-69.0%), from €11,526 to €3,570
- Financial charges -€2,964
down €2,964 (-74.1%), from €3,998 to €1,034
- Financial income +€1,894
up €1,894 (+224%), from €844 to €2,738
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 | €400,982 | €361,166 | -€39,816 | -9.9% |
| Fixed assets | 21/28 | €193,554 | €187,537 | -€6,017 | -3.1% |
| Tangible fixed assets | 22/27 | €193,554 | €187,537 | -€6,017 | -3.1% |
| Land and buildings | 22 | €156,300 | €150,802 | -€5,498 | -3.5% |
| Plant, machinery and equipment | 23 | €5,845 | €9,273 | +€3,429 | +58.7% |
| Furniture and vehicles | 24 | €17,704 | €17,183 | -€521 | -2.9% |
| Other tangible fixed assets | 26 | €13,706 | €10,280 | -€3,427 | -25.0% |
| Current assets | 29/58 | €207,428 | €173,629 | -€33,799 | -16.3% |
| Amounts receivable within one year | 40/41 | €72,714 | €19,980 | -€52,735 | -72.5% |
| Trade receivables | 40 | €65,340 | €0 | -€65,340 | -100% |
| Other amounts receivable | 41 | €7,374 | €19,980 | +€12,605 | +171% |
| Current investments | 50/53 | €85,000 | €115,000 | +€30,000 | +35.3% |
| Cash at bank and in hand | 54/58 | €44,814 | €32,573 | -€12,241 | -27.3% |
| Deferred charges and accrued income | 490/1 | €4,899 | €6,076 | +€1,177 | +24.0% |
| Total equity and liabilities | 10/49 | €400,982 | €361,166 | -€39,816 | -9.9% |
| Equity | 10/15 | €346,487 | €339,612 | -€6,875 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €263,251 | €263,251 | = | 0.0% |
| Distributable reserves | 133 | €263,251 | €263,251 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,036 | €70,160 | -€6,875 | -8.9% |
| Amounts payable | 17/49 | €54,495 | €21,554 | -€32,940 | -60.4% |
| Amounts payable within one year | 42/48 | €51,415 | €20,967 | -€30,448 | -59.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €11,538 | €5,318 | -€6,220 | -53.9% |
| Suppliers | 440/4 | €11,538 | €5,318 | -€6,220 | -53.9% |
| Taxes, remuneration and social security | 45 | €11,669 | €15,649 | +€3,980 | +34.1% |
| Taxes | 450/3 | €11,669 | €15,649 | +€3,980 | +34.1% |
| Other amounts payable | 47/48 | €28,209 | €0 | -€28,209 | -100% |
| Accrued charges and deferred income | 492/3 | €3,079 | €587 | -€2,492 | -80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,445 | €22,034 | +€589 | +2.7% |
| Other operating charges | 640/8 | €11,526 | €3,570 | -€7,957 | -69.0% |
| Gross operating margin | 9900 | €76,351 | €28,378 | -€47,973 | -62.8% |
| Operating profit (loss) | 9901 | €43,379 | €2,774 | -€40,605 | -93.6% |
| Financial income | 75/76B | €844 | €2,738 | +€1,894 | +224% |
| Recurring financial income | 75 | €844 | €2,738 | +€1,894 | +224% |
| Financial charges | 65/66B | €3,998 | €1,034 | -€2,964 | -74.1% |
| Recurring financial charges | 65 | €3,998 | €1,034 | -€2,964 | -74.1% |
| Profit (loss) for the period before taxes | 9903 | €40,225 | €4,478 | -€35,747 | -88.9% |
| Income taxes | 67/77 | €22,467 | €11,354 | -€11,113 | -49.5% |
| Profit (loss) for the period | 9904 | €17,759 | -€6,875 | -€24,634 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,759 | -€6,875 | -€24,634 |
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 18 October 2026 via checked.be.