DLG: 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.
DLG
Largest movements
- Cash -€8,235
down €8,235 (-32.8%), from €25,094 to €16,859
mainly Other debts (-€7,405) and Net result for the year (-€5,433)
- Tangible fixed assets -€3,137
down €3,137 (-57.7%), from €5,436 to €2,299
- Receivables within one year -€1,968
down €1,968 (-42.5%), from €4,630 to €2,661
of which Trade receivables: -€2,904
- Deferred charges and accrued income +€766
up €766 (+120.2%), from €637 to €1,403
- Other debts -€7,405
down €7,405 (-45.5%), from €16,290 to €8,886
- Profit (loss) carried forward -€5,433
down €5,433 (-21.3%), from -€25,461 to -€30,894
- Trade debts +€597
up €597 (+159.2%), from €375 to €973
- Gross operating margin -€21,282
down €21,282, from €19,846 to -€1,436
- Depreciation -€698
down €698 (-18.2%), from €3,835 to €3,137
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 | €35,796 | €23,222 | -€12,574 | -35.1% |
| Fixed assets | 21/28 | €5,436 | €2,299 | -€3,137 | -57.7% |
| Tangible fixed assets | 22/27 | €5,436 | €2,299 | -€3,137 | -57.7% |
| Furniture and vehicles | 24 | €5,436 | €2,299 | -€3,137 | -57.7% |
| Current assets | 29/58 | €30,360 | €20,923 | -€9,437 | -31.1% |
| Amounts receivable within one year | 40/41 | €4,630 | €2,661 | -€1,968 | -42.5% |
| Trade receivables | 40 | €4,630 | €1,726 | -€2,904 | -62.7% |
| Other amounts receivable | 41 | - | €936 | +€936 | |
| Cash at bank and in hand | 54/58 | €25,094 | €16,859 | -€8,235 | -32.8% |
| Deferred charges and accrued income | 490/1 | €637 | €1,403 | +€766 | +120.2% |
| Total equity and liabilities | 10/49 | €35,796 | €23,222 | -€12,574 | -35.1% |
| Equity | 10/15 | €17,197 | €11,764 | -€5,433 | -31.6% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €20,658 | €20,658 | = | 0.0% |
| Distributable reserves | 133 | €20,658 | €20,658 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,461 | -€30,894 | -€5,433 | -21.3% |
| Amounts payable | 17/49 | €18,599 | €11,458 | -€7,141 | -38.4% |
| Amounts payable within one year | 42/48 | €18,599 | €11,458 | -€7,141 | -38.4% |
| Trade debts | 44 | €375 | €973 | +€597 | +159.2% |
| Suppliers | 440/4 | €375 | €973 | +€597 | +159.2% |
| Taxes, remuneration and social security | 45 | €1,933 | €1,600 | -€333 | -17.2% |
| Taxes | 450/3 | €333 | - | -€333 | |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €16,290 | €8,886 | -€7,405 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,835 | €3,137 | -€698 | -18.2% |
| Other operating charges | 640/8 | €773 | €729 | -€44 | -5.8% |
| Non-recurring operating charges | 66A | €6,165 | - | -€6,165 | |
| Gross operating margin | 9900 | €19,846 | -€1,436 | -€21,282 | |
| Operating profit (loss) | 9901 | €9,073 | -€5,301 | -€14,374 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +1000.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1000.0% |
| Financial charges | 65/66B | €132 | €132 | +€0 | 0.0% |
| Recurring financial charges | 65 | €132 | €132 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €8,941 | -€5,433 | -€14,374 | |
| Profit (loss) for the period | 9904 | €8,941 | -€5,433 | -€14,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,941 | -€5,433 | -€14,374 |
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.