DL OFFICE: 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 OFFICE
Largest movements
- Receivables within one year +€15,096
up €15,096 (+73.6%), from €20,512 to €35,608
of which Trade receivables: +€35,160
- Tangible fixed assets +€3,651
up €3,651 (+33.2%), from €11,002 to €14,653
of which Plant, machinery and equipment: +€6,471
- Cash +€2,027
up €2,027 (+29.2%), from €6,940 to €8,967
mainly Net result for the year (+€39,590) and Other debts (+€13,688)
- Other debts +€13,688
up €13,688 (+49.8%), from €27,498 to €41,186
- Tax, wage and social debts +€4,663
up €4,663 (+71.7%), from €6,501 to €11,164
- Short-term financial debts +€4,104
new in 2025: €4,104
- Trade debts -€1,635
down €1,635 (-44.9%), from €3,637 to €2,002
- Gross operating margin +€41,848
up €41,848 (+215.8%), from €19,393 to €61,241
- Taxes +€14,357
up €14,357 (+618.7%), from €2,320 to €16,678
- Financial income -€1,151
no longer reported in 2025 (was €1,151)
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 | €38,636 | €59,457 | +€20,820 | +53.9% |
| Fixed assets | 21/28 | €11,002 | €14,653 | +€3,651 | +33.2% |
| Tangible fixed assets | 22/27 | €11,002 | €14,653 | +€3,651 | +33.2% |
| Plant, machinery and equipment | 23 | €102 | €6,573 | +€6,471 | +6375.1% |
| Furniture and vehicles | 24 | €2,481 | €919 | -€1,562 | -62.9% |
| Other tangible fixed assets | 26 | €8,419 | €7,160 | -€1,258 | -14.9% |
| Current assets | 29/58 | €27,635 | €44,804 | +€17,169 | +62.1% |
| Amounts receivable within one year | 40/41 | €20,512 | €35,608 | +€15,096 | +73.6% |
| Trade receivables | 40 | €448 | €35,608 | +€35,160 | +7840.6% |
| Other amounts receivable | 41 | €20,064 | - | -€20,064 | |
| Cash at bank and in hand | 54/58 | €6,940 | €8,967 | +€2,027 | +29.2% |
| Deferred charges and accrued income | 490/1 | €182 | €229 | +€47 | +25.8% |
| Total equity and liabilities | 10/49 | €38,636 | €59,457 | +€20,820 | +53.9% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €37,636 | €58,457 | +€20,820 | +55.3% |
| Amounts payable within one year | 42/48 | €37,636 | €58,457 | +€20,820 | +55.3% |
| Financial debts | 43 | - | €4,104 | +€4,104 | |
| Credit institutions | 430/8 | - | €4,104 | +€4,104 | |
| Trade debts | 44 | €3,637 | €2,002 | -€1,635 | -44.9% |
| Suppliers | 440/4 | €3,637 | €2,002 | -€1,635 | -44.9% |
| Taxes, remuneration and social security | 45 | €6,501 | €11,164 | +€4,663 | +71.7% |
| Taxes | 450/3 | €6,501 | €11,164 | +€4,663 | +71.7% |
| Other amounts payable | 47/48 | €27,498 | €41,186 | +€13,688 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,354 | €3,663 | +€309 | +9.2% |
| Other operating charges | 640/8 | €858 | €585 | -€272 | -31.7% |
| Gross operating margin | 9900 | €19,393 | €61,241 | +€41,848 | +215.8% |
| Operating profit (loss) | 9901 | €15,181 | €56,993 | +€41,812 | +275.4% |
| Financial income | 75/76B | €1,151 | - | -€1,151 | |
| Recurring financial income | 75 | €1,151 | - | -€1,151 | |
| Financial charges | 65/66B | €433 | €724 | +€291 | +67.3% |
| Recurring financial charges | 65 | €433 | €724 | +€291 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | €15,899 | €56,268 | +€40,370 | +253.9% |
| Income taxes | 67/77 | €2,320 | €16,678 | +€14,357 | +618.7% |
| Profit (loss) for the period | 9904 | €13,578 | €39,590 | +€26,012 | +191.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,578 | €39,590 | +€26,012 | +191.6% |
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 12 October 2026 via checked.be.