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
- Cash -€92,758
down €92,758 (-99.0%), from €93,692 to €934
mainly Tax, wage and social debts (-€73,056) and Stocks and contracts (-€26,164)
- Stocks and contracts +€26,164
up €26,164 (+24.3%), from €107,671 to €133,835
- Tax, wage and social debts -€73,056
down €73,056 (-61.7%), from €118,490 to €45,434
- Trade debts +€10,157
up €10,157 (+719.3%), from €1,412 to €11,569
- Profit (loss) carried forward -€7,926
down €7,926 (-18.5%), from €42,905 to €34,979
- Other debts +€5,000
new in 2024: €5,000
- Gross operating margin -€201,722
down €201,722, from €195,613 to -€6,109
- Taxes -€45,434
no longer reported in 2024 (was €45,434)
- Financial charges -€27,120
down €27,120 (-98.2%), from €27,614 to €494
- Financial income -€6,967
no longer reported in 2024 (was €6,967)
- Other operating charges -€3,398
down €3,398 (-72.0%), from €4,721 to €1,323
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,807 | €136,982 | -€65,825 | -32.5% |
| Current assets | 29/58 | €202,807 | €136,982 | -€65,825 | -32.5% |
| Stocks and contracts in progress | 3 | €107,671 | €133,835 | +€26,164 | +24.3% |
| Stocks | 30/36 | €107,671 | €133,835 | +€26,164 | +24.3% |
| Amounts receivable within one year | 40/41 | €1,444 | €2,213 | +€769 | +53.3% |
| Trade receivables | 40 | €1,419 | - | -€1,419 | |
| Other amounts receivable | 41 | €25 | €2,213 | +€2,188 | +8752.0% |
| Cash at bank and in hand | 54/58 | €93,692 | €934 | -€92,758 | -99.0% |
| Total equity and liabilities | 10/49 | €202,807 | €136,982 | -€65,825 | -32.5% |
| Equity | 10/15 | €82,905 | €74,979 | -€7,926 | -9.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,905 | €34,979 | -€7,926 | -18.5% |
| Amounts payable | 17/49 | €119,902 | €62,003 | -€57,899 | -48.3% |
| Amounts payable within one year | 42/48 | €119,902 | €62,003 | -€57,899 | -48.3% |
| Trade debts | 44 | €1,412 | €11,569 | +€10,157 | +719.3% |
| Suppliers | 440/4 | €1,412 | €11,569 | +€10,157 | +719.3% |
| Taxes, remuneration and social security | 45 | €118,490 | €45,434 | -€73,056 | -61.7% |
| Taxes | 450/3 | €118,490 | €45,434 | -€73,056 | -61.7% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €4,721 | €1,323 | -€3,398 | -72.0% |
| Gross operating margin | 9900 | €195,613 | -€6,109 | -€201,722 | |
| Operating profit (loss) | 9901 | €190,892 | -€7,432 | -€198,324 | |
| Financial income | 75/76B | €6,967 | - | -€6,967 | |
| Recurring financial income | 75 | €6,967 | - | -€6,967 | |
| Financial charges | 65/66B | €27,614 | €494 | -€27,120 | -98.2% |
| Recurring financial charges | 65 | €27,614 | €494 | -€27,120 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | €170,245 | -€7,926 | -€178,171 | |
| Income taxes | 67/77 | €45,434 | - | -€45,434 | |
| Profit (loss) for the period | 9904 | €124,811 | -€7,926 | -€132,737 | |
| Profit (loss) for the period to be appropriated | 9905 | €124,811 | -€7,926 | -€132,737 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.