DLC: 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.
DLC
Largest movements
- Cash +€6,549
up €6,549 (+15.9%), from €41,310 to €47,859
mainly Net result for the year (+€144,457) and Other debts (+€30,000)
- Receivables within one year +€3,857
up €3,857 (+3.3%), from €116,710 to €120,567
of which Trade receivables: +€3,381
- Tangible fixed assets -€1,961
down €1,961 (-23.4%), from €8,368 to €6,408
of which Furniture and vehicles: -€2,130
- Other debts +€30,000
up €30,000 (+25.0%), from €120,000 to €150,000
- Tax, wage and social debts -€15,129
down €15,129 (-61.5%), from €24,580 to €9,451
- Reserves -€5,543
down €5,543 (-29.9%), from €18,527 to €12,983
- Gross operating margin +€8,049
up €8,049 (+4.4%), from €183,857 to €191,906
- Taxes +€2,041
up €2,041 (+5.0%), from €40,913 to €42,954
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 | €167,228 | €177,191 | +€9,963 | +6.0% |
| Fixed assets | 21/28 | €8,368 | €6,408 | -€1,961 | -23.4% |
| Tangible fixed assets | 22/27 | €8,368 | €6,408 | -€1,961 | -23.4% |
| Land and buildings | 22 | €2,497 | €3,923 | +€1,427 | +57.1% |
| Plant, machinery and equipment | 23 | €2,488 | €1,231 | -€1,257 | -50.5% |
| Furniture and vehicles | 24 | €3,384 | €1,254 | -€2,130 | -63.0% |
| Current assets | 29/58 | €158,860 | €170,784 | +€11,924 | +7.5% |
| Amounts receivable within one year | 40/41 | €116,710 | €120,567 | +€3,857 | +3.3% |
| Trade receivables | 40 | €115,360 | €118,741 | +€3,381 | +2.9% |
| Other amounts receivable | 41 | €1,350 | €1,826 | +€476 | +35.2% |
| Cash at bank and in hand | 54/58 | €41,310 | €47,859 | +€6,549 | +15.9% |
| Deferred charges and accrued income | 490/1 | €839 | €2,358 | +€1,518 | +181% |
| Total equity and liabilities | 10/49 | €167,228 | €177,191 | +€9,963 | +6.0% |
| Equity | 10/15 | €21,027 | €15,483 | -€5,543 | -26.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €18,527 | €12,983 | -€5,543 | -29.9% |
| Distributable reserves | 133 | €18,527 | €12,983 | -€5,543 | -29.9% |
| Amounts payable | 17/49 | €146,202 | €161,708 | +€15,506 | +10.6% |
| Amounts payable within one year | 42/48 | €146,202 | €161,708 | +€15,506 | +10.6% |
| Trade debts | 44 | €1,622 | €2,257 | +€635 | +39.1% |
| Suppliers | 440/4 | €1,622 | €2,257 | +€635 | +39.1% |
| Taxes, remuneration and social security | 45 | €24,580 | €9,451 | -€15,129 | -61.5% |
| Taxes | 450/3 | €24,580 | €9,451 | -€15,129 | -61.5% |
| Other amounts payable | 47/48 | €120,000 | €150,000 | +€30,000 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,752 | €3,897 | +€144 | +3.8% |
| Other operating charges | 640/8 | €979 | €739 | -€240 | -24.5% |
| Gross operating margin | 9900 | €183,857 | €191,906 | +€8,049 | +4.4% |
| Operating profit (loss) | 9901 | €179,125 | €187,271 | +€8,145 | +4.5% |
| Financial income | 75/76B | €837 | €544 | -€292 | -34.9% |
| Recurring financial income | 75 | €837 | €544 | -€292 | -34.9% |
| Financial charges | 65/66B | €522 | €405 | -€118 | -22.5% |
| Recurring financial charges | 65 | €522 | €405 | -€118 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €179,439 | €187,410 | +€7,971 | +4.4% |
| Income taxes | 67/77 | €40,913 | €42,954 | +€2,041 | +5.0% |
| Profit (loss) for the period | 9904 | €138,527 | €144,457 | +€5,930 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €138,527 | €144,457 | +€5,930 | +4.3% |
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 16 October 2026 via checked.be.