DLCR: 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.
DLCR
Largest movements
- Receivables within one year +€17,231
up €17,231 (+234.8%), from €7,338 to €24,569
of which Trade receivables: +€17,214
- Tangible fixed assets -€3,526
down €3,526 (-36.2%), from €9,741 to €6,215
- Cash -€2,509
down €2,509 (-97.4%), from €2,577 to €68
mainly Receivables within one year (-€17,231) and Short-term financial debts (-€13,579)
- Other debts +€36,976
up €36,976 (+271.9%), from €13,601 to €50,576
- Short-term financial debts -€13,579
down €13,579 (-100.0%), from €13,579 to €0
- Profit (loss) carried forward -€5,728
down €5,728 (-14.5%), from -€39,627 to -€45,355
- Accrued charges and deferred income -€5,400
down €5,400 (-100.0%), from €5,400 to €0
- Trade debts -€2,742
down €2,742 (-21.2%), from €12,960 to €10,217
- Financial charges -€864,109
down €864,109 (-100.0%), from €864,248 to €139
of which Non-recurring financial charges: -€863,579
- Depreciation +€2,868
up €2,868 (+436.2%), from €658 to €3,526
- Other operating charges +€1,801
up €1,801 (+386.4%), from €466 to €2,268
- Gross operating margin +€1,434
up €1,434, from -€1,053 to €382
- Financial income -€12
down €12 (-99.9%), from €12 to €0
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 | €20,332 | €31,340 | +€11,008 | +54.1% |
| Fixed assets | 21/28 | €9,742 | €6,274 | -€3,469 | -35.6% |
| Tangible fixed assets | 22/27 | €9,741 | €6,215 | -€3,526 | -36.2% |
| Furniture and vehicles | 24 | €9,741 | €6,215 | -€3,526 | -36.2% |
| Financial fixed assets | 28 | €1 | €58 | +€57 | +5733.0% |
| Current assets | 29/58 | €10,590 | €25,066 | +€14,476 | +136.7% |
| Amounts receivable within one year | 40/41 | €7,338 | €24,569 | +€17,231 | +234.8% |
| Trade receivables | 40 | €7,338 | €24,552 | +€17,214 | +234.6% |
| Other amounts receivable | 41 | - | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €2,577 | €68 | -€2,509 | -97.4% |
| Deferred charges and accrued income | 490/1 | €674 | €428 | -€246 | -36.5% |
| Total equity and liabilities | 10/49 | €20,332 | €31,340 | +€11,008 | +54.1% |
| Equity | 10/15 | -€28,027 | -€33,755 | -€5,728 | -20.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,400 | €5,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60 | €60 | = | 0.0% |
| Reserves not available under the articles | 1311 | €60 | €60 | = | 0.0% |
| Distributable reserves | 133 | €5,340 | €5,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,627 | -€45,355 | -€5,728 | -14.5% |
| Amounts payable | 17/49 | €48,359 | €65,095 | +€16,736 | +34.6% |
| Amounts payable within one year | 42/48 | €42,959 | €65,095 | +€22,136 | +51.5% |
| Financial debts | 43 | €13,579 | €0 | -€13,579 | -100.0% |
| Other loans | 439 | €13,579 | €0 | -€13,579 | -100.0% |
| Trade debts | 44 | €12,960 | €10,217 | -€2,742 | -21.2% |
| Suppliers | 440/4 | €12,960 | €10,217 | -€2,742 | -21.2% |
| Taxes, remuneration and social security | 45 | €2,820 | €4,301 | +€1,481 | +52.5% |
| Taxes | 450/3 | €2,820 | €4,301 | +€1,481 | +52.5% |
| Other amounts payable | 47/48 | €13,601 | €50,576 | +€36,976 | +271.9% |
| Accrued charges and deferred income | 492/3 | €5,400 | €0 | -€5,400 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €3,526 | +€2,868 | +436.2% |
| Other operating charges | 640/8 | €466 | €2,268 | +€1,801 | +386.4% |
| Gross operating margin | 9900 | -€1,053 | €382 | +€1,434 | |
| Operating profit (loss) | 9901 | -€2,176 | -€5,411 | -€3,235 | -148.7% |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.9% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.9% |
| Financial charges | 65/66B | €864,248 | €139 | -€864,109 | -100.0% |
| Recurring financial charges | 65 | €670 | €139 | -€531 | -79.2% |
| Non-recurring financial charges | 66B | €863,579 | €0 | -€863,579 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€866,412 | -€5,551 | +€860,862 | +99.4% |
| Income taxes | 67/77 | €174 | €178 | +€3 | +2.0% |
| Profit (loss) for the period | 9904 | -€866,587 | -€5,728 | +€860,858 | +99.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€866,587 | -€5,728 | +€860,858 | +99.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.