DL-IT: 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-IT
Largest movements
- Cash +€15,420
up €15,420 (+878.3%), from €1,756 to €17,176
mainly Net result for the year (+€36,039) and Depreciation (+€28,454)
- Tangible fixed assets +€9,817
up €9,817 (+1.7%), from €586,172 to €595,990
of which Land and buildings: +€6,961
- Profit (loss) carried forward +€86,039
up €86,039, from -€59,020 to €27,019
- Reserves -€50,000
down €50,000 (-33.9%), from €147,301 to €97,301
of which Distributable reserves: -€50,000
- Debts after one year -€26,249
down €26,249 (-13.8%), from €190,860 to €164,611
- Other debts +€10,889
up €10,889 (+4.1%), from €267,611 to €278,500
- Gross operating margin +€46,373
up €46,373 (+128.6%), from €36,048 to €82,421
- Taxes +€7,220
up €7,220 (+4813.0%), from €150 to €7,370
- Other operating charges +€4,524
up €4,524 (+490.1%), from €923 to €5,447
- Depreciation +€4,192
up €4,192 (+17.3%), from €24,262 to €28,454
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 | €592,680 | €615,565 | +€22,885 | +3.9% |
| Fixed assets | 21/28 | €586,172 | €595,990 | +€9,817 | +1.7% |
| Tangible fixed assets | 22/27 | €586,172 | €595,990 | +€9,817 | +1.7% |
| Land and buildings | 22 | €543,786 | €550,747 | +€6,961 | +1.3% |
| Plant, machinery and equipment | 23 | €10,065 | €8,285 | -€1,780 | -17.7% |
| Furniture and vehicles | 24 | €32,321 | €36,958 | +€4,637 | +14.3% |
| Current assets | 29/58 | €6,507 | €19,575 | +€13,068 | +200.8% |
| Amounts receivable within one year | 40/41 | €3,220 | €2,399 | -€822 | -25.5% |
| Trade receivables | 40 | €1,350 | €1,368 | +€18 | +1.3% |
| Other amounts receivable | 41 | €1,870 | €1,031 | -€839 | -44.9% |
| Cash at bank and in hand | 54/58 | €1,756 | €17,176 | +€15,420 | +878.3% |
| Deferred charges and accrued income | 490/1 | €1,531 | - | -€1,531 | |
| Total equity and liabilities | 10/49 | €592,680 | €615,565 | +€22,885 | +3.9% |
| Equity | 10/15 | €106,872 | €142,911 | +€36,039 | +33.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €147,301 | €97,301 | -€50,000 | -33.9% |
| Tax-exempt reserves | 132 | €17,250 | €17,250 | = | 0.0% |
| Distributable reserves | 133 | €130,051 | €80,051 | -€50,000 | -38.4% |
| Profit (loss) carried forward | 14 | -€59,020 | €27,019 | +€86,039 | |
| Amounts payable | 17/49 | €485,807 | €472,654 | -€13,153 | -2.7% |
| Amounts payable after more than one year | 17 | €190,860 | €164,611 | -€26,249 | -13.8% |
| Financial debts | 170/4 | €190,860 | €164,611 | -€26,249 | -13.8% |
| Amounts payable within one year | 42/48 | €294,948 | €308,043 | +€13,095 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €25,626 | €26,249 | +€623 | +2.4% |
| Trade debts | 44 | €1,395 | €67 | -€1,328 | -95.2% |
| Suppliers | 440/4 | €1,395 | €67 | -€1,328 | -95.2% |
| Taxes, remuneration and social security | 45 | €316 | €3,227 | +€2,911 | +922.5% |
| Taxes | 450/3 | €316 | €3,227 | +€2,911 | +922.5% |
| Other amounts payable | 47/48 | €267,611 | €278,500 | +€10,889 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,262 | €28,454 | +€4,192 | +17.3% |
| Other operating charges | 640/8 | €923 | €5,447 | +€4,524 | +490.1% |
| Gross operating margin | 9900 | €36,048 | €82,421 | +€46,373 | +128.6% |
| Operating profit (loss) | 9901 | €10,863 | €48,520 | +€37,657 | +346.6% |
| Financial income | 75/76B | €15 | €180 | +€165 | +1096.1% |
| Recurring financial income | 75 | €15 | €180 | +€165 | +1096.1% |
| Financial charges | 65/66B | €5,960 | €5,292 | -€668 | -11.2% |
| Recurring financial charges | 65 | €5,960 | €5,292 | -€668 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €4,919 | €43,408 | +€38,490 | +782.5% |
| Income taxes | 67/77 | €150 | €7,370 | +€7,220 | +4813.0% |
| Profit (loss) for the period | 9904 | €4,769 | €36,039 | +€31,270 | +655.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,769 | €36,039 | +€31,270 | +655.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.