DLC COMPTA +: 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 COMPTA +
Largest movements
- Tangible fixed assets +€2,222
up €2,222 (+150.5%), from €1,476 to €3,698
of which Furniture and vehicles: +€3,119
- Receivables after one year -€1,946
down €1,946 (-7.6%), from €25,477 to €23,531
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts +€4,648
up €4,648 (+229.6%), from €2,024 to €6,672
- Debts after one year +€2,606
new in 2025: €2,606
- Short-term financial debts +€2,461
up €2,461 (+109.4%), from €2,249 to €4,710
- Profit (loss) carried forward -€1,906
down €1,906 (-15.2%), from €12,563 to €10,657
- Gross operating margin -€13,925
down €13,925 (-63.4%), from €21,975 to €8,050
- Staff costs -€6,412
down €6,412 (-54.4%), from €11,790 to €5,378
- Other operating charges -€2,403
down €2,403 (-76.7%), from €3,135 to €732
- Financial charges -€1,079
down €1,079 (-27.2%), from €3,968 to €2,889
- Taxes -€630
down €630 (-35.9%), from €1,757 to €1,127
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,094 | €51,063 | -€31 | -0.1% |
| Fixed assets | 21/28 | €1,535 | €3,757 | +€2,222 | +144.8% |
| Tangible fixed assets | 22/27 | €1,476 | €3,698 | +€2,222 | +150.5% |
| Furniture and vehicles | 24 | - | €3,119 | +€3,119 | |
| Other tangible fixed assets | 26 | €1,476 | €579 | -€897 | -60.8% |
| Financial fixed assets | 28 | €59 | €59 | = | 0.0% |
| Current assets | 29/58 | €49,559 | €47,306 | -€2,253 | -4.5% |
| Amounts receivable after more than one year | 29 | €25,477 | €23,531 | -€1,946 | -7.6% |
| Other amounts receivable | 291 | €25,477 | €23,531 | -€1,946 | -7.6% |
| Amounts receivable within one year | 40/41 | €23,222 | €22,965 | -€257 | -1.1% |
| Trade receivables | 40 | €6,132 | €8,472 | +€2,340 | +38.2% |
| Other amounts receivable | 41 | €17,090 | €14,493 | -€2,597 | -15.2% |
| Deferred charges and accrued income | 490/1 | €860 | €810 | -€50 | -5.8% |
| Total equity and liabilities | 10/49 | €51,094 | €51,063 | -€31 | -0.1% |
| Equity | 10/15 | €33,023 | €31,117 | -€1,906 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,563 | €10,657 | -€1,906 | -15.2% |
| Amounts payable | 17/49 | €18,071 | €19,946 | +€1,875 | +10.4% |
| Amounts payable after more than one year | 17 | - | €2,606 | +€2,606 | |
| Financial debts | 170/4 | - | €2,606 | +€2,606 | |
| Amounts payable within one year | 42/48 | €17,620 | €17,043 | -€577 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,289 | +€1,289 | |
| Financial debts | 43 | €2,249 | €4,710 | +€2,461 | +109.4% |
| Credit institutions | 430/8 | €2,249 | €4,710 | +€2,461 | +109.4% |
| Trade debts | 44 | €2,024 | €6,672 | +€4,648 | +229.6% |
| Suppliers | 440/4 | €2,024 | €6,672 | +€4,648 | +229.6% |
| Taxes, remuneration and social security | 45 | €3,347 | €4,372 | +€1,025 | +30.6% |
| Taxes | 450/3 | €2,939 | €4,372 | +€1,433 | +48.8% |
| Remuneration and social security | 454/9 | €408 | - | -€408 | |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Accrued charges and deferred income | 492/3 | €451 | €297 | -€154 | -34.1% |
| Remuneration, social security and pensions | 62 | €11,790 | €5,378 | -€6,412 | -54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €900 | +€3 | +0.3% |
| Other operating charges | 640/8 | €3,135 | €732 | -€2,403 | -76.7% |
| Gross operating margin | 9900 | €21,975 | €8,050 | -€13,925 | -63.4% |
| Operating profit (loss) | 9901 | €6,153 | €1,040 | -€5,113 | -83.1% |
| Financial income | 75/76B | €821 | €1,070 | +€249 | +30.3% |
| Recurring financial income | 75 | €821 | €1,070 | +€249 | +30.3% |
| Financial charges | 65/66B | €3,968 | €2,889 | -€1,079 | -27.2% |
| Recurring financial charges | 65 | €3,968 | €2,889 | -€1,079 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €3,006 | -€779 | -€3,785 | |
| Income taxes | 67/77 | €1,757 | €1,127 | -€630 | -35.9% |
| Profit (loss) for the period | 9904 | €1,249 | -€1,906 | -€3,155 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,249 | -€1,906 | -€3,155 |
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 10 October 2026 via checked.be.