DL-Solution: 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-Solution
Largest movements
- Receivables within one year -€37,022
down €37,022 (-10.4%), from €354,376 to €317,354
of which Other amounts receivable: -€77,779
- Contributions -€200,880
down €200,880 (-91.5%), from €219,480 to €18,600
- Other debts +€147,254
up €147,254 (+97.7%), from €150,698 to €297,952
- Reserves +€20,994
up €20,994 (+300%), from €7,006 to €28,000
- Profit (loss) carried forward -€19,060
down €19,060 (-96.8%), from €19,695 to €635
- Tax, wage and social debts +€5,324
up €5,324 (+48.0%), from €11,103 to €16,427
of which Taxes: +€8,418
- Depreciation -€16,994
down €16,994 (-94.0%), from €18,074 to €1,080
- Taxes +€8,287
up €8,287 (+121%), from €6,850 to €15,137
- Gross operating margin +€6,382
up €6,382 (+5.7%), from €112,007 to €118,389
- Staff costs +€1,799
up €1,799 (+2.6%), from €70,355 to €72,154
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 | €409,631 | €368,356 | -€41,275 | -10.1% |
| Fixed assets | 21/28 | €4,322 | €3,242 | -€1,080 | -25.0% |
| Tangible fixed assets | 22/27 | €4,322 | €3,242 | -€1,080 | -25.0% |
| Furniture and vehicles | 24 | €3,296 | €2,472 | -€824 | -25.0% |
| Other tangible fixed assets | 26 | €1,026 | €770 | -€256 | -25.0% |
| Current assets | 29/58 | €405,309 | €365,114 | -€40,195 | -9.9% |
| Stocks and contracts in progress | 3 | €24,499 | €21,255 | -€3,244 | -13.2% |
| Stocks | 30/36 | €24,499 | €21,255 | -€3,244 | -13.2% |
| Amounts receivable within one year | 40/41 | €354,376 | €317,354 | -€37,022 | -10.4% |
| Trade receivables | 40 | €74,052 | €114,809 | +€40,757 | +55.0% |
| Other amounts receivable | 41 | €280,324 | €202,545 | -€77,779 | -27.7% |
| Cash at bank and in hand | 54/58 | €26,434 | €26,505 | +€71 | +0.3% |
| Total equity and liabilities | 10/49 | €409,631 | €368,356 | -€41,275 | -10.1% |
| Equity | 10/15 | €246,181 | €47,235 | -€198,946 | -80.8% |
| Contributions | 10/11 | €219,480 | €18,600 | -€200,880 | -91.5% |
| Reserves | 13 | €7,006 | €28,000 | +€20,994 | +300% |
| Non-distributable reserves | 130/1 | €7,006 | €28,000 | +€20,994 | +300% |
| Reserves not available under the articles | 1311 | €7,006 | - | -€7,006 | |
| Other | 1319 | - | €28,000 | +€28,000 | |
| Profit (loss) carried forward | 14 | €19,695 | €635 | -€19,060 | -96.8% |
| Amounts payable | 17/49 | €163,450 | €321,121 | +€157,671 | +96.5% |
| Amounts payable within one year | 42/48 | €163,450 | €321,121 | +€157,671 | +96.5% |
| Trade debts | 44 | €1,649 | €6,742 | +€5,093 | +309% |
| Suppliers | 440/4 | €1,649 | €6,742 | +€5,093 | +309% |
| Taxes, remuneration and social security | 45 | €11,103 | €16,427 | +€5,324 | +48.0% |
| Taxes | 450/3 | €1,492 | €9,910 | +€8,418 | +564% |
| Remuneration and social security | 454/9 | €9,611 | €6,517 | -€3,094 | -32.2% |
| Other amounts payable | 47/48 | €150,698 | €297,952 | +€147,254 | +97.7% |
| Remuneration, social security and pensions | 62 | €70,355 | €72,154 | +€1,799 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,074 | €1,080 | -€16,994 | -94.0% |
| Other operating charges | 640/8 | €1,840 | €1,878 | +€38 | +2.1% |
| Gross operating margin | 9900 | €112,007 | €118,389 | +€6,382 | +5.7% |
| Operating profit (loss) | 9901 | €21,738 | €43,277 | +€21,539 | +99.1% |
| Financial income | 75/76B | - | €872 | +€872 | |
| Recurring financial income | 75 | - | €872 | +€872 | |
| Financial charges | 65/66B | €911 | €78 | -€833 | -91.4% |
| Recurring financial charges | 65 | €911 | €78 | -€833 | -91.4% |
| Profit (loss) for the period before taxes | 9903 | €20,827 | €44,071 | +€23,244 | +112% |
| Income taxes | 67/77 | €6,850 | €15,137 | +€8,287 | +121% |
| Profit (loss) for the period | 9904 | €13,977 | €28,934 | +€14,957 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €13,977 | €28,934 | +€14,957 | +107% |
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 17 October 2026 via checked.be.