DLL LESSINES: 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.
DLL LESSINES
Largest movements
- Cash -€291,621
down €291,621 (-45.6%), from €638,921 to €347,299
mainly Investment in fixed assets (net) (-€264,039) and Net result for the year (-€220,078)
- Tangible fixed assets +€229,609
up €229,609 (+671%), from €34,222 to €263,831
of which Leasing and similar rights: +€197,350
- Receivables within one year +€62,527
up €62,527 (+53.1%), from €117,666 to €180,193
of which Other amounts receivable: +€97,201
- Intangible fixed assets -€40,000
down €40,000 (-10.8%), from €371,507 to €331,507
- Profit (loss) carried forward -€220,078
down €220,078 (-155%), from -€141,681 to -€361,759
- Short-term financial debts +€150,000
new in 2026: €150,000
- Current portion of long-term debt -€124,796
down €124,796 (-31.9%), from €390,844 to €266,048
- Trade debts +€92,608
up €92,608 (+9.9%), from €938,361 to €1.0m
- Debts after one year +€78,968
up €78,968 (+26.9%), from €293,979 to €372,948
- Gross operating margin +€105,138
up €105,138 (+5.8%), from €1.8m to €1.9m
- Depreciation +€42,055
up €42,055 (+132%), from €31,775 to €73,830
- Financial charges +€33,534
up €33,534 (+137%), from €24,476 to €58,010
- Other operating charges +€20,647
up €20,647 (+1,329%), from €1,553 to €22,200
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,911,811 | €1,899,553 | -€12,258 | -0.6% |
| Fixed assets | 21/28 | €406,233 | €596,442 | +€190,209 | +46.8% |
| Intangible fixed assets | 21 | €371,507 | €331,507 | -€40,000 | -10.8% |
| Tangible fixed assets | 22/27 | €34,222 | €263,831 | +€229,609 | +671% |
| Plant, machinery and equipment | 23 | €20,198 | €32,831 | +€12,633 | +62.5% |
| Furniture and vehicles | 24 | €4,035 | €16,834 | +€12,799 | +317% |
| Leasing and similar rights | 25 | €9,989 | €207,339 | +€197,350 | +1,976% |
| Other tangible fixed assets | 26 | - | €1,826 | +€1,826 | |
| Assets under construction and advance payments | 27 | - | €5,000 | +€5,000 | |
| Financial fixed assets | 28 | €504 | €1,104 | +€600 | +119% |
| Current assets | 29/58 | €1,505,578 | €1,303,111 | -€202,467 | -13.4% |
| Stocks and contracts in progress | 3 | €736,841 | €752,200 | +€15,359 | +2.1% |
| Stocks | 30/36 | €736,841 | €752,200 | +€15,359 | +2.1% |
| Amounts receivable within one year | 40/41 | €117,666 | €180,193 | +€62,527 | +53.1% |
| Trade receivables | 40 | €105,308 | €70,635 | -€34,674 | -32.9% |
| Other amounts receivable | 41 | €12,358 | €109,559 | +€97,201 | +787% |
| Cash at bank and in hand | 54/58 | €638,921 | €347,299 | -€291,621 | -45.6% |
| Deferred charges and accrued income | 490/1 | €12,150 | €23,418 | +€11,268 | +92.7% |
| Total equity and liabilities | 10/49 | €1,911,811 | €1,899,553 | -€12,258 | -0.6% |
| Equity | 10/15 | €58,319 | -€161,759 | -€220,078 | |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,681 | -€361,759 | -€220,078 | -155% |
| Amounts payable | 17/49 | €1,853,492 | €2,061,312 | +€207,820 | +11.2% |
| Amounts payable after more than one year | 17 | €293,979 | €372,948 | +€78,968 | +26.9% |
| Financial debts | 170/4 | €293,979 | €372,948 | +€78,968 | +26.9% |
| Amounts payable within one year | 42/48 | €1,557,313 | €1,684,905 | +€127,592 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €390,844 | €266,048 | -€124,796 | -31.9% |
| Financial debts | 43 | - | €150,000 | +€150,000 | |
| Credit institutions | 430/8 | - | €150,000 | +€150,000 | |
| Trade debts | 44 | €938,361 | €1,030,969 | +€92,608 | +9.9% |
| Suppliers | 440/4 | €938,361 | €1,030,969 | +€92,608 | +9.9% |
| Taxes, remuneration and social security | 45 | €226,720 | €237,515 | +€10,795 | +4.8% |
| Taxes | 450/3 | €3,874 | €17,126 | +€13,252 | +342% |
| Remuneration and social security | 454/9 | €222,846 | €220,389 | -€2,457 | -1.1% |
| Other amounts payable | 47/48 | €1,388 | €373 | -€1,015 | -73.1% |
| Accrued charges and deferred income | 492/3 | €2,200 | €3,459 | +€1,260 | +57.3% |
| Remuneration, social security and pensions | 62 | €1,902,342 | €1,883,960 | -€18,382 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,775 | €73,830 | +€42,055 | +132% |
| Other operating charges | 640/8 | €1,553 | €22,200 | +€20,647 | +1,329% |
| Non-recurring operating charges | 66A | €407 | €107,240 | +€106,833 | +26,236% |
| Gross operating margin | 9900 | €1,817,995 | €1,923,133 | +€105,138 | +5.8% |
| Operating profit (loss) | 9901 | -€118,082 | -€164,097 | -€46,015 | -39.0% |
| Financial income | 75/76B | €991 | €3,000 | +€2,009 | +203% |
| Recurring financial income | 75 | €975 | €1,810 | +€835 | +85.6% |
| Non-recurring financial income | 76B | €16 | €1,189 | +€1,174 | +7,509% |
| Financial charges | 65/66B | €24,476 | €58,010 | +€33,534 | +137% |
| Recurring financial charges | 65 | €24,476 | €58,010 | +€33,534 | +137% |
| Profit (loss) for the period before taxes | 9903 | -€141,567 | -€219,108 | -€77,541 | -54.8% |
| Income taxes | 67/77 | €114 | €970 | +€857 | +753% |
| Profit (loss) for the period | 9904 | -€141,681 | -€220,078 | -€78,397 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€141,681 | -€220,078 | -€78,397 | -55.3% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.