DLIM: 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.
DLIM
Largest movements
- Tangible fixed assets +€130,618
up €130,618 (+10.1%), from €1.3m to €1.4m
of which Land and buildings: +€152,633
- Stocks and contracts +€70,221
up €70,221 (+10.8%), from €650,828 to €721,049
- Receivables within one year +€64,917
up €64,917 (+22.8%), from €284,812 to €349,729
of which Other amounts receivable: +€50,798
- Other debts +€303,549
up €303,549 (+35.5%), from €855,917 to €1.2m
- Debts after one year -€85,765
down €85,765 (-11.4%), from €750,169 to €664,404
- Trade debts +€38,571
up €38,571 (+12.9%), from €298,989 to €337,560
- Advances received +€32,000
new in 2025: €32,000
- Gross operating margin -€42,265
down €42,265 (-26.8%), from €157,500 to €115,235
- Financial charges -€17,629
down €17,629 (-57.6%), from €30,629 to €13,000
- Depreciation +€10,164
up €10,164 (+12.0%), from €84,911 to €95,075
- Taxes -€7,558
down €7,558 (-58.3%), from €12,969 to €5,411
- Other operating charges +€4,762
up €4,762 (+142.9%), from €3,332 to €8,094
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 | €2,260,287 | €2,536,228 | +€275,941 | +12.2% |
| Fixed assets | 21/28 | €1,301,471 | €1,432,089 | +€130,618 | +10.0% |
| Tangible fixed assets | 22/27 | €1,295,446 | €1,426,064 | +€130,618 | +10.1% |
| Land and buildings | 22 | €1,220,718 | €1,373,351 | +€152,633 | +12.5% |
| Leasing and similar rights | 25 | €74,728 | €52,714 | -€22,014 | -29.5% |
| Financial fixed assets | 28 | €6,025 | €6,025 | = | 0.0% |
| Current assets | 29/58 | €958,816 | €1,104,138 | +€145,322 | +15.2% |
| Stocks and contracts in progress | 3 | €650,828 | €721,049 | +€70,221 | +10.8% |
| Stocks | 30/36 | €650,828 | €721,049 | +€70,221 | +10.8% |
| Amounts receivable within one year | 40/41 | €284,812 | €349,729 | +€64,917 | +22.8% |
| Trade receivables | 40 | €256,724 | €270,844 | +€14,120 | +5.5% |
| Other amounts receivable | 41 | €28,088 | €78,885 | +€50,798 | +180.9% |
| Cash at bank and in hand | 54/58 | €20,969 | €30,564 | +€9,595 | +45.8% |
| Deferred charges and accrued income | 490/1 | €2,207 | €2,797 | +€590 | +26.7% |
| Total equity and liabilities | 10/49 | €2,260,287 | €2,536,228 | +€275,941 | +12.2% |
| Equity | 10/15 | €251,755 | €251,322 | -€433 | -0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €243,695 | €243,262 | -€433 | -0.2% |
| Amounts payable | 17/49 | €2,008,532 | €2,284,906 | +€276,374 | +13.8% |
| Amounts payable after more than one year | 17 | €750,169 | €664,404 | -€85,765 | -11.4% |
| Financial debts | 170/4 | €750,169 | €664,404 | -€85,765 | -11.4% |
| Amounts payable within one year | 42/48 | €1,258,363 | €1,620,502 | +€362,139 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €90,467 | €85,765 | -€4,702 | -5.2% |
| Financial debts | 43 | €21 | €293 | +€272 | +1298.2% |
| Credit institutions | 430/8 | €21 | €293 | +€272 | +1298.2% |
| Trade debts | 44 | €298,989 | €337,560 | +€38,571 | +12.9% |
| Suppliers | 440/4 | €298,989 | €337,560 | +€38,571 | +12.9% |
| Advances received on contracts in progress | 46 | - | €32,000 | +€32,000 | |
| Taxes, remuneration and social security | 45 | €12,969 | €5,418 | -€7,551 | -58.2% |
| Taxes | 450/3 | €12,969 | €5,418 | -€7,551 | -58.2% |
| Other amounts payable | 47/48 | €855,917 | €1,159,465 | +€303,549 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,911 | €95,075 | +€10,164 | +12.0% |
| Other operating charges | 640/8 | €3,332 | €8,094 | +€4,762 | +142.9% |
| Gross operating margin | 9900 | €157,500 | €115,235 | -€42,265 | -26.8% |
| Operating profit (loss) | 9901 | €69,257 | €12,066 | -€57,191 | -82.6% |
| Financial income | 75/76B | €3,655 | €5,911 | +€2,256 | +61.7% |
| Recurring financial income | 75 | €3,655 | €5,911 | +€2,256 | +61.7% |
| Financial charges | 65/66B | €30,629 | €13,000 | -€17,629 | -57.6% |
| Recurring financial charges | 65 | €30,629 | €13,000 | -€17,629 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €42,283 | €4,977 | -€37,306 | -88.2% |
| Income taxes | 67/77 | €12,969 | €5,411 | -€7,558 | -58.3% |
| Profit (loss) for the period | 9904 | €29,314 | -€433 | -€29,748 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,314 | -€433 | -€29,748 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.