DLC: 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.
DLC
Largest movements
- Receivables within one year -€814
down €814 (-79.0%), from €1,030 to €216
- Cash +€749
up €749 (+6.2%), from €12,104 to €12,853
mainly Receivables within one year (+€814) and Stocks and contracts (+€335)
- Stocks and contracts -€335
down €335 (-20.4%), from €1,637 to €1,302
- Other debts -€270
down €270 (-5.6%), from €4,825 to €4,555
- Purchases and services +€26,037
up €26,037 (+520.9%), from €4,999 to €31,036
- Turnover -€2,702
down €2,702 (-46.1%), from €5,867 to €3,165
- Gross operating margin -€806
down €806 (-92.9%), from €868 to €62
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 | €14,772 | €14,371 | -€400 | -2.7% |
| Current assets | 29/58 | €14,772 | €14,371 | -€400 | -2.7% |
| Stocks and contracts in progress | 3 | €1,637 | €1,302 | -€335 | -20.4% |
| Stocks | 30/36 | €1,637 | €1,302 | -€335 | -20.4% |
| Amounts receivable within one year | 40/41 | €1,030 | €216 | -€814 | -79.0% |
| Trade receivables | 40 | €1,030 | €216 | -€814 | -79.0% |
| Cash at bank and in hand | 54/58 | €12,104 | €12,853 | +€749 | +6.2% |
| Total equity and liabilities | 10/49 | €14,772 | €14,371 | -€400 | -2.7% |
| Equity | 10/15 | €9,946 | €9,803 | -€143 | -1.4% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €2,226 | €2,226 | = | 0.0% |
| Distributable reserves | 133 | €2,226 | €2,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€480 | -€623 | -€143 | -29.9% |
| Amounts payable | 17/49 | €4,825 | €4,568 | -€257 | -5.3% |
| Amounts payable within one year | 42/48 | €4,825 | €4,568 | -€257 | -5.3% |
| Trade debts | 44 | - | €13 | +€13 | |
| Suppliers | 440/4 | - | €13 | +€13 | |
| Other amounts payable | 47/48 | €4,825 | €4,555 | -€270 | -5.6% |
| Turnover | 70 | €5,867 | €3,165 | -€2,702 | -46.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,999 | €31,036 | +€26,037 | +520.9% |
| Other operating charges | 640/8 | €118 | €175 | +€57 | +48.3% |
| Gross operating margin | 9900 | €868 | €62 | -€806 | -92.9% |
| Operating profit (loss) | 9901 | €750 | -€113 | -€863 | |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €720 | -€143 | -€863 | |
| Profit (loss) for the period | 9904 | €720 | -€143 | -€863 | |
| Profit (loss) for the period to be appropriated | 9905 | €720 | -€143 | -€863 |
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 7 October 2026 via checked.be.