DLAU: 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.
DLAU
Largest movements
- Receivables within one year -€36,509
down €36,509 (-38.1%), from €95,874 to €59,365
of which Trade receivables: -€32,010
- Tangible fixed assets -€4,359
down €4,359 (-52.4%), from €8,312 to €3,953
- Tax, wage and social debts -€39,995
down €39,995 (-89.2%), from €44,833 to €4,837
- Reserves +€7,781
up €7,781 (+8.2%), from €95,428 to €103,210
- Debts after one year -€6,149
down €6,149 (-100.0%), from €6,149 to €0
- Trade debts -€3,632
down €3,632 (-65.2%), from €5,568 to €1,936
- Gross operating margin -€11,374
down €11,374 (-33.0%), from €34,473 to €23,099
- Taxes -€2,662
down €2,662 (-32.4%), from €8,205 to €5,544
- Other operating charges +€970
up €970 (+232.1%), from €418 to €1,387
- Financial income +€817
up €817 (+188.7%), from €433 to €1,250
- Financial charges -€508
down €508 (-47.3%), from €1,075 to €567
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 | €163,132 | €120,854 | -€42,278 | -25.9% |
| Fixed assets | 21/28 | €8,312 | €3,953 | -€4,359 | -52.4% |
| Tangible fixed assets | 22/27 | €8,312 | €3,953 | -€4,359 | -52.4% |
| Furniture and vehicles | 24 | €8,312 | €3,953 | -€4,359 | -52.4% |
| Current assets | 29/58 | €154,820 | €116,901 | -€37,919 | -24.5% |
| Amounts receivable within one year | 40/41 | €95,874 | €59,365 | -€36,509 | -38.1% |
| Trade receivables | 40 | €41,375 | €9,365 | -€32,010 | -77.4% |
| Other amounts receivable | 41 | €54,499 | €50,000 | -€4,499 | -8.3% |
| Cash at bank and in hand | 54/58 | €58,363 | €57,404 | -€959 | -1.6% |
| Deferred charges and accrued income | 490/1 | €583 | €131 | -€452 | -77.5% |
| Total equity and liabilities | 10/49 | €163,132 | €120,854 | -€42,278 | -25.9% |
| Equity | 10/15 | €99,428 | €107,210 | +€7,781 | +7.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €95,428 | €103,210 | +€7,781 | +8.2% |
| Distributable reserves | 133 | €95,428 | €103,210 | +€7,781 | +8.2% |
| Amounts payable | 17/49 | €63,704 | €13,644 | -€50,059 | -78.6% |
| Amounts payable after more than one year | 17 | €6,149 | €0 | -€6,149 | -100.0% |
| Financial debts | 170/4 | €6,149 | €0 | -€6,149 | -100.0% |
| Amounts payable within one year | 42/48 | €57,555 | €13,644 | -€43,910 | -76.3% |
| Current portion of amounts payable after more than one year | 42 | €7,154 | €6,149 | -€1,005 | -14.1% |
| Trade debts | 44 | €5,568 | €1,936 | -€3,632 | -65.2% |
| Suppliers | 440/4 | €5,568 | €1,936 | -€3,632 | -65.2% |
| Taxes, remuneration and social security | 45 | €44,833 | €4,837 | -€39,995 | -89.2% |
| Taxes | 450/3 | €44,833 | €4,837 | -€39,995 | -89.2% |
| Other amounts payable | 47/48 | €0 | €722 | +€722 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,430 | €9,069 | -€361 | -3.8% |
| Other operating charges | 640/8 | €418 | €1,387 | +€970 | +232.1% |
| Gross operating margin | 9900 | €34,473 | €23,099 | -€11,374 | -33.0% |
| Operating profit (loss) | 9901 | €24,625 | €12,642 | -€11,983 | -48.7% |
| Financial income | 75/76B | €433 | €1,250 | +€817 | +188.7% |
| Recurring financial income | 75 | €433 | €1,250 | +€817 | +188.7% |
| Financial charges | 65/66B | €1,075 | €567 | -€508 | -47.3% |
| Recurring financial charges | 65 | €1,075 | €567 | -€508 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €23,983 | €13,325 | -€10,658 | -44.4% |
| Income taxes | 67/77 | €8,205 | €5,544 | -€2,662 | -32.4% |
| Profit (loss) for the period | 9904 | €15,777 | €7,781 | -€7,996 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,777 | €7,781 | -€7,996 | -50.7% |
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 3 October 2026 via checked.be.