DLC CARE: 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 CARE
Largest movements
- Cash +€26,535
up €26,535 (+330%), from €8,036 to €34,571
mainly Net result for the year (+€24,373) and Depreciation (+€8,951)
- Tangible fixed assets -€6,190
down €6,190 (-16.7%), from €37,059 to €30,869
- Receivables within one year +€3,957
up €3,957 (+29.4%), from €13,449 to €17,406
- Reserves +€24,373
up €24,373 (+271%), from €9,000 to €33,373
- Debts after one year -€5,808
down €5,808 (-25.6%), from €22,658 to €16,851
- Tax, wage and social debts +€4,300
up €4,300 (+377%), from €1,141 to €5,441
- Trade debts +€1,178
up €1,178 (+71.5%), from €1,647 to €2,825
- Gross operating margin +€16,783
up €16,783 (+60.5%), from €27,720 to €44,502
- Taxes +€7,328
up €7,328 (+498%), from €1,471 to €8,800
- Depreciation +€5,237
up €5,237 (+141%), from €3,714 to €8,951
- Other operating charges -€1,363
down €1,363 (-66.1%), from €2,064 to €701
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 | €58,545 | €82,847 | +€24,302 | +41.5% |
| Fixed assets | 21/28 | €37,059 | €30,869 | -€6,190 | -16.7% |
| Tangible fixed assets | 22/27 | €37,059 | €30,869 | -€6,190 | -16.7% |
| Furniture and vehicles | 24 | €37,059 | €30,869 | -€6,190 | -16.7% |
| Current assets | 29/58 | €21,485 | €51,977 | +€30,492 | +142% |
| Amounts receivable within one year | 40/41 | €13,449 | €17,406 | +€3,957 | +29.4% |
| Other amounts receivable | 41 | €13,449 | €17,406 | +€3,957 | +29.4% |
| Cash at bank and in hand | 54/58 | €8,036 | €34,571 | +€26,535 | +330% |
| Total equity and liabilities | 10/49 | €58,545 | €82,847 | +€24,302 | +41.5% |
| Equity | 10/15 | €27,550 | €51,923 | +€24,373 | +88.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €9,000 | €33,373 | +€24,373 | +271% |
| Distributable reserves | 133 | €9,000 | €33,373 | +€24,373 | +271% |
| Amounts payable | 17/49 | €30,995 | €30,924 | -€71 | -0.2% |
| Amounts payable after more than one year | 17 | €22,658 | €16,851 | -€5,808 | -25.6% |
| Financial debts | 170/4 | €22,658 | €16,851 | -€5,808 | -25.6% |
| Amounts payable within one year | 42/48 | €8,336 | €14,073 | +€5,737 | +68.8% |
| Current portion of amounts payable after more than one year | 42 | €5,548 | €5,808 | +€260 | +4.7% |
| Trade debts | 44 | €1,647 | €2,825 | +€1,178 | +71.5% |
| Suppliers | 440/4 | €1,647 | €2,825 | +€1,178 | +71.5% |
| Taxes, remuneration and social security | 45 | €1,141 | €5,441 | +€4,300 | +377% |
| Taxes | 450/3 | €1,141 | €5,441 | +€4,300 | +377% |
| Non-recurring operating income | 76A | €6,062 | €0 | -€6,061 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,714 | €8,951 | +€5,237 | +141% |
| Other operating charges | 640/8 | €2,064 | €701 | -€1,363 | -66.1% |
| Non-recurring operating charges | 66A | €1,131 | - | -€1,131 | |
| Gross operating margin | 9900 | €27,720 | €44,502 | +€16,783 | +60.5% |
| Operating profit (loss) | 9901 | €20,810 | €34,851 | +€14,040 | +67.5% |
| Financial charges | 65/66B | €1,291 | €1,678 | +€388 | +30.0% |
| Recurring financial charges | 65 | €1,291 | €1,678 | +€388 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €19,520 | €33,173 | +€13,653 | +69.9% |
| Income taxes | 67/77 | €1,471 | €8,800 | +€7,328 | +498% |
| Profit (loss) for the period | 9904 | €18,048 | €24,373 | +€6,324 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,048 | €24,373 | +€6,324 | +35.0% |
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 15 October 2026 via checked.be.