DLCA: 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.
DLCA
Largest movements
- Cash -€11,738
down €11,738 (-66.2%), from €17,735 to €5,997
mainly Deferred charges and accrued income (-€6,149) and Other debts (-€5,063)
- Deferred charges and accrued income +€6,149
up €6,149 (+210.6%), from €2,919 to €9,069
- Other debts -€5,063
down €5,063 (-63.4%), from €7,991 to €2,928
- Tax, wage and social debts -€3,239
down €3,239 (-45.1%), from €7,178 to €3,939
- Trade debts +€3,115
up €3,115 (+301.4%), from €1,034 to €4,148
- Profit (loss) carried forward -€614
down €614 (-6.5%), from €9,444 to €8,830
- Gross operating margin -€8,081
down €8,081 (-66.1%), from €12,223 to €4,142
- Taxes -€2,028
down €2,028 (-72.8%), from €2,785 to €757
- Depreciation -€1,631
down €1,631 (-47.6%), from €3,423 to €1,793
- Other operating charges -€508
down €508 (-55.9%), from €907 to €400
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 | €33,647 | €28,086 | -€5,560 | -16.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €5,741 | €5,474 | -€267 | -4.7% |
| Tangible fixed assets | 22/27 | €5,741 | €5,474 | -€267 | -4.7% |
| Furniture and vehicles | 24 | €5,741 | €2,536 | -€3,206 | -55.8% |
| Other tangible fixed assets | 26 | - | €2,938 | +€2,938 | |
| Current assets | 29/58 | €27,905 | €22,612 | -€5,293 | -19.0% |
| Amounts receivable within one year | 40/41 | €7,251 | €7,547 | +€296 | +4.1% |
| Trade receivables | 40 | €7,079 | €7,147 | +€69 | +1.0% |
| Other amounts receivable | 41 | €172 | €400 | +€228 | +132.1% |
| Cash at bank and in hand | 54/58 | €17,735 | €5,997 | -€11,738 | -66.2% |
| Deferred charges and accrued income | 490/1 | €2,919 | €9,069 | +€6,149 | +210.6% |
| Total equity and liabilities | 10/49 | €33,647 | €28,086 | -€5,560 | -16.5% |
| Equity | 10/15 | €17,444 | €16,830 | -€614 | -3.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,444 | €8,830 | -€614 | -6.5% |
| Amounts payable | 17/49 | €16,203 | €11,256 | -€4,946 | -30.5% |
| Amounts payable within one year | 42/48 | €16,203 | €11,015 | -€5,187 | -32.0% |
| Trade debts | 44 | €1,034 | €4,148 | +€3,115 | +301.4% |
| Suppliers | 440/4 | €1,034 | €4,148 | +€3,115 | +301.4% |
| Taxes, remuneration and social security | 45 | €7,178 | €3,939 | -€3,239 | -45.1% |
| Taxes | 450/3 | €7,178 | €3,939 | -€3,239 | -45.1% |
| Other amounts payable | 47/48 | €7,991 | €2,928 | -€5,063 | -63.4% |
| Accrued charges and deferred income | 492/3 | - | €241 | +€241 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,423 | €1,793 | -€1,631 | -47.6% |
| Other operating charges | 640/8 | €907 | €400 | -€508 | -55.9% |
| Non-recurring operating charges | 66A | - | €357 | +€357 | |
| Gross operating margin | 9900 | €12,223 | €4,142 | -€8,081 | -66.1% |
| Operating profit (loss) | 9901 | €7,893 | €1,593 | -€6,299 | -79.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €576 | €617 | +€41 | +7.1% |
| Recurring financial charges | 65 | €576 | €617 | +€41 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €7,318 | €976 | -€6,342 | -86.7% |
| Income taxes | 67/77 | €2,785 | €757 | -€2,028 | -72.8% |
| Profit (loss) for the period | 9904 | €4,533 | €219 | -€4,314 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,533 | €219 | -€4,314 | -95.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.