DL Conception: 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 Conception
Largest movements
- Cash +€6,520
up €6,520 (+1,570%), from €415 to €6,935
mainly Net result for the year (+€32,216) and Other debts (+€6,509)
- Tangible fixed assets -€1,274
down €1,274 (-7.8%), from €16,249 to €14,975
of which Land and buildings: -€1,743
- Stocks and contracts -€1,162
down €1,162 (-64.3%), from €1,808 to €646
- Other debts +€6,509
up €6,509 (+50.8%), from €12,819 to €19,329
- Trade debts -€4,764
down €4,764 (-68.8%), from €6,927 to €2,164
- Tax, wage and social debts +€2,533
up €2,533 (+14.9%), from €16,995 to €19,527
of which Taxes: +€2,505
- Gross operating margin -€2,708
down €2,708 (-5.7%), from €47,799 to €45,091
- Other operating charges +€787
up €787, from €0 to €787
- Taxes -€568
down €568 (-6.3%), from €8,962 to €8,395
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 | €38,741 | €43,020 | +€4,278 | +11.0% |
| Fixed assets | 21/28 | €16,249 | €14,975 | -€1,274 | -7.8% |
| Tangible fixed assets | 22/27 | €16,249 | €14,975 | -€1,274 | -7.8% |
| Land and buildings | 22 | €13,724 | €11,982 | -€1,743 | -12.7% |
| Plant, machinery and equipment | 23 | €370 | €80 | -€289 | -78.2% |
| Furniture and vehicles | 24 | €2,154 | €2,912 | +€758 | +35.2% |
| Current assets | 29/58 | €22,493 | €28,045 | +€5,553 | +24.7% |
| Stocks and contracts in progress | 3 | €1,808 | €646 | -€1,162 | -64.3% |
| Stocks | 30/36 | €1,808 | €646 | -€1,162 | -64.3% |
| Amounts receivable within one year | 40/41 | €20,269 | €20,464 | +€195 | +1.0% |
| Trade receivables | 40 | €17,044 | €20,464 | +€3,420 | +20.1% |
| Other amounts receivable | 41 | €3,225 | €0 | -€3,225 | -100% |
| Cash at bank and in hand | 54/58 | €415 | €6,935 | +€6,520 | +1,570% |
| Total equity and liabilities | 10/49 | €38,741 | €43,020 | +€4,278 | +11.0% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,741 | €41,020 | +€4,278 | +11.6% |
| Amounts payable within one year | 42/48 | €36,741 | €41,020 | +€4,278 | +11.6% |
| Trade debts | 44 | €6,927 | €2,164 | -€4,764 | -68.8% |
| Suppliers | 440/4 | €6,927 | €2,164 | -€4,764 | -68.8% |
| Taxes, remuneration and social security | 45 | €16,995 | €19,527 | +€2,533 | +14.9% |
| Taxes | 450/3 | €13,642 | €16,147 | +€2,505 | +18.4% |
| Remuneration and social security | 454/9 | €3,353 | €3,380 | +€27 | +0.8% |
| Other amounts payable | 47/48 | €12,819 | €19,329 | +€6,509 | +50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,821 | €3,488 | -€332 | -8.7% |
| Other operating charges | 640/8 | €0 | €787 | +€787 | |
| Gross operating margin | 9900 | €47,799 | €45,091 | -€2,708 | -5.7% |
| Operating profit (loss) | 9901 | €43,978 | €40,815 | -€3,163 | -7.2% |
| Financial income | 75/76B | €11 | €0 | -€11 | -100% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -100% |
| Financial charges | 65/66B | €414 | €204 | -€210 | -50.8% |
| Recurring financial charges | 65 | €414 | €204 | -€210 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €43,575 | €40,611 | -€2,963 | -6.8% |
| Income taxes | 67/77 | €8,962 | €8,395 | -€568 | -6.3% |
| Profit (loss) for the period | 9904 | €34,612 | €32,216 | -€2,396 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,612 | €32,216 | -€2,396 | -6.9% |
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.