DL Concept: 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.
DL Concept
Largest movements
- Receivables within one year +€11,383
up €11,383 (+48.1%), from €23,658 to €35,041
of which Other amounts receivable: +€7,136
- Cash +€2,135
up €2,135 (+195.7%), from €1,091 to €3,226
mainly Net result for the year (+€10,043) and Trade debts (+€2,871)
- Financial fixed assets +€700
new in 2025: €700
- Reserves +€6,000
up €6,000 (+220.0%), from €2,727 to €8,727
of which Distributable reserves: +€6,000
- Profit (loss) carried forward +€4,043
up €4,043 (+8984.4%), from €45 to €4,088
- Trade debts +€2,871
up €2,871 (+77.9%), from €3,687 to €6,558
- Tax, wage and social debts +€994
new in 2025: €994
- Gross operating margin +€23,388
up €23,388, from -€2,263 to €21,125
- Financial charges +€2,099
up €2,099 (+408.4%), from €514 to €2,613
- Taxes +€600
new in 2025: €600
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 | €25,059 | €38,967 | +€13,908 | +55.5% |
| Fixed assets | 21/28 | - | €700 | +€700 | |
| Financial fixed assets | 28 | - | €700 | +€700 | |
| Current assets | 29/58 | €25,059 | €38,267 | +€13,208 | +52.7% |
| Amounts receivable within one year | 40/41 | €23,658 | €35,041 | +€11,383 | +48.1% |
| Trade receivables | 40 | €4,359 | €8,606 | +€4,247 | +97.4% |
| Other amounts receivable | 41 | €19,299 | €26,435 | +€7,136 | +37.0% |
| Cash at bank and in hand | 54/58 | €1,091 | €3,226 | +€2,135 | +195.7% |
| Deferred charges and accrued income | 490/1 | €310 | - | -€310 | |
| Total equity and liabilities | 10/49 | €25,059 | €38,967 | +€13,908 | +55.5% |
| Equity | 10/15 | €21,372 | €31,415 | +€10,043 | +47.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,727 | €8,727 | +€6,000 | +220.0% |
| Non-distributable reserves | 130/1 | €2,727 | €2,727 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,727 | €2,727 | = | 0.0% |
| Distributable reserves | 133 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | €45 | €4,088 | +€4,043 | +8984.4% |
| Amounts payable | 17/49 | €3,687 | €7,552 | +€3,865 | +104.8% |
| Amounts payable within one year | 42/48 | €3,687 | €7,552 | +€3,865 | +104.8% |
| Trade debts | 44 | €3,687 | €6,558 | +€2,871 | +77.9% |
| Suppliers | 440/4 | €3,687 | €6,558 | +€2,871 | +77.9% |
| Taxes, remuneration and social security | 45 | - | €994 | +€994 | |
| Taxes | 450/3 | - | €994 | +€994 | |
| Other operating charges | 640/8 | €205 | €97 | -€108 | -52.7% |
| Non-recurring operating charges | 66A | €1,500 | €9,000 | +€7,500 | +500.0% |
| Gross operating margin | 9900 | -€2,263 | €21,125 | +€23,388 | |
| Operating profit (loss) | 9901 | -€3,968 | €12,028 | +€15,996 | |
| Financial income | 75/76B | €1,077 | €1,228 | +€151 | +14.0% |
| Recurring financial income | 75 | €1,077 | €1,228 | +€151 | +14.0% |
| Financial charges | 65/66B | €514 | €2,613 | +€2,099 | +408.4% |
| Recurring financial charges | 65 | €514 | €2,613 | +€2,099 | +408.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,405 | €10,643 | +€14,048 | |
| Income taxes | 67/77 | - | €600 | +€600 | |
| Profit (loss) for the period | 9904 | -€3,405 | €10,043 | +€13,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,405 | €10,043 | +€13,448 |
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 8 October 2026 via checked.be.