DLC - GLD: 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 - GLD
Largest movements
- Tangible fixed assets +€67,750
up €67,750 (+1555.8%), from €4,355 to €72,105
of which Furniture and vehicles: +€40,893
- Cash +€41,882
up €41,882 (+49.6%), from €84,509 to €126,390
mainly Net result for the year (+€84,870) and Debts after one year (+€49,771)
- Receivables within one year +€41,525
up €41,525 (+58.6%), from €70,856 to €112,381
of which Trade receivables: +€34,236
- Deferred charges and accrued income +€3,980
up €3,980 (+248.8%), from €1,599 to €5,579
- Profit (loss) carried forward +€84,870
up €84,870 (+66.9%), from €126,814 to €211,684
- Debts after one year +€49,771
new in 2025: €49,771
- Current portion of long-term debt +€9,217
new in 2025: €9,217
- Trade debts +€6,676
up €6,676 (+1530.3%), from €436 to €7,112
- Tax, wage and social debts +€4,874
up €4,874 (+18.3%), from €26,692 to €31,566
- Gross operating margin +€9,016
up €9,016 (+7.9%), from €113,622 to €122,639
- Taxes +€4,874
up €4,874 (+20.2%), from €24,187 to €29,061
- Depreciation +€4,463
up €4,463 (+233.5%), from €1,912 to €6,375
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 | €161,319 | €316,455 | +€155,136 | +96.2% |
| Fixed assets | 21/28 | €4,355 | €72,105 | +€67,750 | +1555.8% |
| Tangible fixed assets | 22/27 | €4,355 | €72,105 | +€67,750 | +1555.8% |
| Plant, machinery and equipment | 23 | €2,056 | €28,913 | +€26,857 | +1306.3% |
| Furniture and vehicles | 24 | €2,299 | €43,192 | +€40,893 | +1778.9% |
| Current assets | 29/58 | €156,964 | €244,350 | +€87,386 | +55.7% |
| Amounts receivable within one year | 40/41 | €70,856 | €112,381 | +€41,525 | +58.6% |
| Trade receivables | 40 | €58,391 | €92,627 | +€34,236 | +58.6% |
| Other amounts receivable | 41 | €12,465 | €19,754 | +€7,289 | +58.5% |
| Cash at bank and in hand | 54/58 | €84,509 | €126,390 | +€41,882 | +49.6% |
| Deferred charges and accrued income | 490/1 | €1,599 | €5,579 | +€3,980 | +248.8% |
| Total equity and liabilities | 10/49 | €161,319 | €316,455 | +€155,136 | +96.2% |
| Equity | 10/15 | €128,814 | €213,684 | +€84,870 | +65.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,814 | €211,684 | +€84,870 | +66.9% |
| Amounts payable | 17/49 | €32,505 | €102,771 | +€70,267 | +216.2% |
| Amounts payable after more than one year | 17 | - | €49,771 | +€49,771 | |
| Financial debts | 170/4 | - | €49,771 | +€49,771 | |
| Amounts payable within one year | 42/48 | €32,486 | €53,000 | +€20,515 | +63.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,217 | +€9,217 | |
| Trade debts | 44 | €436 | €7,112 | +€6,676 | +1530.3% |
| Suppliers | 440/4 | €436 | €7,112 | +€6,676 | +1530.3% |
| Taxes, remuneration and social security | 45 | €26,692 | €31,566 | +€4,874 | +18.3% |
| Taxes | 450/3 | €26,692 | €31,566 | +€4,874 | +18.3% |
| Other amounts payable | 47/48 | €5,358 | €5,105 | -€253 | -4.7% |
| Accrued charges and deferred income | 492/3 | €19 | - | -€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,912 | €6,375 | +€4,463 | +233.5% |
| Other operating charges | 640/8 | €378 | €807 | +€429 | +113.3% |
| Gross operating margin | 9900 | €113,622 | €122,639 | +€9,016 | +7.9% |
| Operating profit (loss) | 9901 | €111,332 | €115,457 | +€4,125 | +3.7% |
| Financial income | 75/76B | €3 | €18 | +€15 | +505.5% |
| Recurring financial income | 75 | €3 | €18 | +€15 | +505.5% |
| Financial charges | 65/66B | €704 | €1,544 | +€840 | +119.2% |
| Recurring financial charges | 65 | €704 | €1,544 | +€840 | +119.2% |
| Profit (loss) for the period before taxes | 9903 | €110,631 | €113,931 | +€3,300 | +3.0% |
| Income taxes | 67/77 | €24,187 | €29,061 | +€4,874 | +20.2% |
| Profit (loss) for the period | 9904 | €86,444 | €84,870 | -€1,575 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86,444 | €84,870 | -€1,575 | -1.8% |
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 9 October 2026 via checked.be.