DLANCE: 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.
DLANCE
Largest movements
- Tangible fixed assets -€293,928
down €293,928 (-2.4%), from €12.0m to €11.7m
- Cash +€201,883
up €201,883 (+82.0%), from €246,188 to €448,071
mainly Net result for the year (+€587,458) and Depreciation (+€316,328)
- Reserves +€587,458
up €587,458 (+45.8%), from €1.3m to €1.9m
of which Distributable reserves: +€587,458
- Trade debts -€347,728
down €347,728 (-72.7%), from €478,617 to €130,890
- Gross operating margin +€44,489
up €44,489 (+2.2%), from €2.0m to €2.1m
- Taxes -€37,805
down €37,805 (-11.2%), from €338,331 to €300,526
- Financial income +€23,020
up €23,020 (+93.4%), from €24,659 to €47,679
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 | €14,531,766 | €14,510,916 | -€20,850 | -0.1% |
| Fixed assets | 21/28 | €11,999,932 | €11,706,004 | -€293,928 | -2.4% |
| Tangible fixed assets | 22/27 | €11,999,932 | €11,706,004 | -€293,928 | -2.4% |
| Land and buildings | 22 | €11,999,932 | €11,706,004 | -€293,928 | -2.4% |
| Current assets | 29/58 | €2,531,834 | €2,804,912 | +€273,078 | +10.8% |
| Amounts receivable within one year | 40/41 | €2,281,958 | €2,351,593 | +€69,635 | +3.1% |
| Trade receivables | 40 | €19,666 | €12,217 | -€7,449 | -37.9% |
| Other amounts receivable | 41 | €2,262,293 | €2,339,376 | +€77,084 | +3.4% |
| Cash at bank and in hand | 54/58 | €246,188 | €448,071 | +€201,883 | +82.0% |
| Deferred charges and accrued income | 490/1 | €3,687 | €5,248 | +€1,561 | +42.3% |
| Total equity and liabilities | 10/49 | €14,531,766 | €14,510,916 | -€20,850 | -0.1% |
| Equity | 10/15 | €7,799,100 | €8,386,559 | +€587,458 | +7.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,282,100 | €1,869,559 | +€587,458 | +45.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,275,900 | €1,863,359 | +€587,458 | +46.0% |
| Profit (loss) carried forward | 14 | €6,455,000 | €6,455,000 | = | 0.0% |
| Amounts payable | 17/49 | €6,732,666 | €6,124,358 | -€608,308 | -9.0% |
| Amounts payable after more than one year | 17 | €5,148,794 | €5,077,704 | -€71,090 | -1.4% |
| Financial debts | 170/4 | €398,794 | €327,704 | -€71,090 | -17.8% |
| Other amounts payable | 178/9 | €4,750,000 | €4,750,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,544,131 | €1,006,381 | -€537,750 | -34.8% |
| Current portion of amounts payable after more than one year | 42 | €135,285 | €71,090 | -€64,195 | -47.5% |
| Trade debts | 44 | €478,617 | €130,890 | -€347,728 | -72.7% |
| Suppliers | 440/4 | €478,617 | €130,890 | -€347,728 | -72.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €930,229 | €804,402 | -€125,827 | -13.5% |
| Accrued charges and deferred income | 492/3 | €39,740 | €40,272 | +€532 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313,814 | €316,328 | +€2,514 | +0.8% |
| Other operating charges | 640/8 | €300,522 | €282,373 | -€18,149 | -6.0% |
| Non-recurring operating charges | 66A | - | €197,143 | +€197,143 | |
| Gross operating margin | 9900 | €2,025,436 | €2,069,926 | +€44,489 | +2.2% |
| Operating profit (loss) | 9901 | €1,411,100 | €1,274,081 | -€137,019 | -9.7% |
| Financial income | 75/76B | €24,659 | €47,679 | +€23,020 | +93.4% |
| Recurring financial income | 75 | €24,659 | €47,679 | +€23,020 | +93.4% |
| Financial charges | 65/66B | €438,188 | €433,776 | -€4,412 | -1.0% |
| Recurring financial charges | 65 | €438,188 | €433,776 | -€4,412 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €997,572 | €887,984 | -€109,588 | -11.0% |
| Income taxes | 67/77 | €338,331 | €300,526 | -€37,805 | -11.2% |
| Profit (loss) for the period | 9904 | €659,241 | €587,458 | -€71,783 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €659,241 | €587,458 | -€71,783 | -10.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.