DLAM: 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.
DLAM
Largest movements
- Receivables within one year +€29,098
up €29,098 (+267%), from €10,901 to €39,999
of which Trade receivables: +€29,056
- Cash +€16,723
up €16,723 (+848%), from €1,972 to €18,695
mainly Net result for the year (+€39,272) and Other debts (+€17,346)
- Tangible fixed assets -€8,829
down €8,829 (-38.2%), from €23,128 to €14,299
of which Furniture and vehicles: -€8,406
- Deferred charges and accrued income +€2,580
new in 2025: €2,580
- Profit (loss) carried forward +€39,272
up €39,272 (+23.5%), from -€167,038 to -€127,766
- Other debts +€17,346
up €17,346 (+10.5%), from €165,075 to €182,421
- Tax, wage and social debts -€5,795
down €5,795 (-84.1%), from €6,889 to €1,094
of which Remuneration and social security: -€5,117
- Debts after one year -€4,976
down €4,976 (-100%), from €4,976 to €0
- Trade debts -€3,456
down €3,456 (-22.1%), from €15,622 to €12,166
- Gross operating margin +€55,004
up €55,004 (+344%), from €15,987 to €70,991
- Staff costs -€13,690
down €13,690 (-39.9%), from €34,291 to €20,601
- Financial charges -€1,080
down €1,080 (-68.2%), from €1,584 to €504
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 | €36,852 | €75,891 | +€39,039 | +106% |
| Fixed assets | 21/28 | €23,979 | €14,618 | -€9,362 | -39.0% |
| Intangible fixed assets | 21 | €488 | €318 | -€170 | -34.8% |
| Tangible fixed assets | 22/27 | €23,128 | €14,299 | -€8,829 | -38.2% |
| Plant, machinery and equipment | 23 | €3,261 | €2,838 | -€423 | -13.0% |
| Furniture and vehicles | 24 | €19,867 | €11,461 | -€8,406 | -42.3% |
| Financial fixed assets | 28 | €363 | €0 | -€363 | -100% |
| Current assets | 29/58 | €12,873 | €61,274 | +€48,401 | +376% |
| Amounts receivable within one year | 40/41 | €10,901 | €39,999 | +€29,098 | +267% |
| Trade receivables | 40 | €10,901 | €39,957 | +€29,056 | +267% |
| Other amounts receivable | 41 | €0 | €42 | +€42 | |
| Cash at bank and in hand | 54/58 | €1,972 | €18,695 | +€16,723 | +848% |
| Deferred charges and accrued income | 490/1 | - | €2,580 | +€2,580 | |
| Total equity and liabilities | 10/49 | €36,852 | €75,891 | +€39,039 | +106% |
| Equity | 10/15 | -€164,038 | -€124,766 | +€39,272 | +23.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,038 | -€127,766 | +€39,272 | +23.5% |
| Amounts payable | 17/49 | €200,891 | €200,657 | -€233 | -0.1% |
| Amounts payable after more than one year | 17 | €4,976 | €0 | -€4,976 | -100% |
| Financial debts | 170/4 | €4,976 | €0 | -€4,976 | -100% |
| Amounts payable within one year | 42/48 | €195,915 | €200,657 | +€4,743 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €8,328 | €4,976 | -€3,352 | -40.2% |
| Trade debts | 44 | €15,622 | €12,166 | -€3,456 | -22.1% |
| Suppliers | 440/4 | €15,622 | €12,166 | -€3,456 | -22.1% |
| Taxes, remuneration and social security | 45 | €6,889 | €1,094 | -€5,795 | -84.1% |
| Taxes | 450/3 | €1,772 | €1,094 | -€678 | -38.2% |
| Remuneration and social security | 454/9 | €5,117 | €0 | -€5,117 | -100% |
| Other amounts payable | 47/48 | €165,075 | €182,421 | +€17,346 | +10.5% |
| Remuneration, social security and pensions | 62 | €34,291 | €20,601 | -€13,690 | -39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,548 | €8,999 | -€550 | -5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €488 | €544 | +€56 | +11.5% |
| Gross operating margin | 9900 | €15,987 | €70,991 | +€55,004 | +344% |
| Operating profit (loss) | 9901 | -€28,341 | €40,847 | +€69,188 | |
| Financial charges | 65/66B | €1,584 | €504 | -€1,080 | -68.2% |
| Recurring financial charges | 65 | €1,584 | €504 | -€1,080 | -68.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,925 | €40,343 | +€70,268 | |
| Income taxes | 67/77 | €516 | €1,071 | +€554 | +107% |
| Profit (loss) for the period | 9904 | -€30,441 | €39,272 | +€69,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,441 | €39,272 | +€69,714 |
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 25 October 2026 via checked.be.