DlcORL: 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.
DlcORL
Largest movements
- Cash +€165,442
up €165,442 (+97.0%), from €170,494 to €335,936
mainly Net result for the year (+€176,577) and Depreciation (+€3,254)
- Reserves +€170,000
up €170,000 (+94.4%), from €180,000 to €350,000
- Profit (loss) carried forward +€6,577
up €6,577 (+87.5%), from €7,517 to €14,094
- Gross operating margin -€18,081
down €18,081 (-6.6%), from €274,127 to €256,046
- Taxes -€3,327
down €3,327 (-4.0%), from €82,867 to €79,540
- Financial income +€3,015
up €3,015 (+560.4%), from €538 to €3,553
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 | €276,260 | €448,984 | +€172,724 | +62.5% |
| Fixed assets | 21/28 | €5,323 | €8,320 | +€2,997 | +56.3% |
| Tangible fixed assets | 22/27 | €5,323 | €8,320 | +€2,997 | +56.3% |
| Plant, machinery and equipment | 23 | €5,323 | €2,662 | -€2,661 | -50.0% |
| Furniture and vehicles | 24 | - | €5,658 | +€5,658 | |
| Current assets | 29/58 | €270,937 | €440,664 | +€169,727 | +62.6% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,443 | €24,728 | +€4,285 | +21.0% |
| Other amounts receivable | 41 | €20,443 | €24,728 | +€4,285 | +21.0% |
| Cash at bank and in hand | 54/58 | €170,494 | €335,936 | +€165,442 | +97.0% |
| Total equity and liabilities | 10/49 | €276,260 | €448,984 | +€172,724 | +62.5% |
| Equity | 10/15 | €191,517 | €368,094 | +€176,577 | +92.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €180,000 | €350,000 | +€170,000 | +94.4% |
| Distributable reserves | 133 | €180,000 | €350,000 | +€170,000 | +94.4% |
| Profit (loss) carried forward | 14 | €7,517 | €14,094 | +€6,577 | +87.5% |
| Amounts payable | 17/49 | €84,743 | €80,890 | -€3,853 | -4.5% |
| Amounts payable within one year | 42/48 | €84,743 | €80,890 | -€3,853 | -4.5% |
| Trade debts | 44 | €1,883 | €1,870 | -€13 | -0.7% |
| Suppliers | 440/4 | €1,883 | €1,870 | -€13 | -0.7% |
| Taxes, remuneration and social security | 45 | €82,860 | €79,020 | -€3,840 | -4.6% |
| Taxes | 450/3 | €82,860 | €79,020 | -€3,840 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,259 | €3,254 | -€1,005 | -23.6% |
| Other operating charges | 640/8 | - | €135 | +€135 | |
| Gross operating margin | 9900 | €274,127 | €256,046 | -€18,081 | -6.6% |
| Operating profit (loss) | 9901 | €269,868 | €252,657 | -€17,211 | -6.4% |
| Financial income | 75/76B | €538 | €3,553 | +€3,015 | +560.4% |
| Recurring financial income | 75 | €538 | €3,553 | +€3,015 | +560.4% |
| Financial charges | 65/66B | €22 | €93 | +€71 | +322.7% |
| Recurring financial charges | 65 | €22 | €93 | +€71 | +322.7% |
| Profit (loss) for the period before taxes | 9903 | €270,384 | €256,117 | -€14,267 | -5.3% |
| Income taxes | 67/77 | €82,867 | €79,540 | -€3,327 | -4.0% |
| Profit (loss) for the period | 9904 | €187,517 | €176,577 | -€10,940 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €187,517 | €176,577 | -€10,940 | -5.8% |
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 7 October 2026 via checked.be.