DLLA: 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.
DLLA
Largest movements
- Cash +€426,712
up €426,712 (+46.0%), from €928,636 to €1.4m
mainly Net result for the year (+€440,607) and Trade debts (+€259,879)
- Receivables within one year +€296,580
up €296,580 (+290.1%), from €102,223 to €398,803
of which Trade receivables: +€297,099
- Deferred charges and accrued income +€137,520
up €137,520 (+846.6%), from €16,244 to €153,764
- Reserves +€440,607
up €440,607 (+508.5%), from €86,646 to €527,253
- Trade debts +€259,879
up €259,879 (+21.4%), from €1.2m to €1.5m
- Tax, wage and social debts +€214,022
up €214,022 (+65.7%), from €325,552 to €539,574
of which Taxes: +€119,969
- Gross operating margin +€1.1m
up €1.1m (+66.5%), from €1.7m to €2.8m
- Staff costs +€583,813
up €583,813 (+38.4%), from €1.5m to €2.1m
- Taxes +€120,561
up €120,561 (+434.0%), from €27,781 to €148,343
- Other operating charges +€27,884
up €27,884 (+4907.0%), from €568 to €28,452
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 | €1,922,220 | €2,827,553 | +€905,334 | +47.1% |
| Fixed assets | 21/28 | €23,541 | €51,462 | +€27,921 | +118.6% |
| Intangible fixed assets | 21 | €7,783 | €11,508 | +€3,725 | +47.9% |
| Tangible fixed assets | 22/27 | €15,148 | €39,344 | +€24,196 | +159.7% |
| Plant, machinery and equipment | 23 | €14,266 | €36,425 | +€22,159 | +155.3% |
| Furniture and vehicles | 24 | €882 | €2,919 | +€2,038 | +231.1% |
| Financial fixed assets | 28 | €610 | €610 | = | 0.0% |
| Current assets | 29/58 | €1,898,679 | €2,776,092 | +€877,412 | +46.2% |
| Stocks and contracts in progress | 3 | €851,576 | €868,177 | +€16,601 | +1.9% |
| Stocks | 30/36 | €851,576 | €868,177 | +€16,601 | +1.9% |
| Amounts receivable within one year | 40/41 | €102,223 | €398,803 | +€296,580 | +290.1% |
| Trade receivables | 40 | €101,704 | €398,803 | +€297,099 | +292.1% |
| Other amounts receivable | 41 | €520 | - | -€520 | |
| Cash at bank and in hand | 54/58 | €928,636 | €1,355,348 | +€426,712 | +46.0% |
| Deferred charges and accrued income | 490/1 | €16,244 | €153,764 | +€137,520 | +846.6% |
| Total equity and liabilities | 10/49 | €1,922,220 | €2,827,553 | +€905,334 | +47.1% |
| Equity | 10/15 | €136,646 | €577,253 | +€440,607 | +322.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €86,646 | €527,253 | +€440,607 | +508.5% |
| Distributable reserves | 133 | €86,646 | €527,253 | +€440,607 | +508.5% |
| Amounts payable | 17/49 | €1,785,573 | €2,250,300 | +€464,727 | +26.0% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,546,653 | €2,015,396 | +€468,742 | +30.3% |
| Trade debts | 44 | €1,215,376 | €1,475,255 | +€259,879 | +21.4% |
| Suppliers | 440/4 | €1,215,376 | €1,475,255 | +€259,879 | +21.4% |
| Taxes, remuneration and social security | 45 | €325,552 | €539,574 | +€214,022 | +65.7% |
| Taxes | 450/3 | €61,551 | €181,520 | +€119,969 | +194.9% |
| Remuneration and social security | 454/9 | €264,001 | €358,054 | +€94,053 | +35.6% |
| Other amounts payable | 47/48 | €5,725 | €567 | -€5,158 | -90.1% |
| Accrued charges and deferred income | 492/3 | €88,920 | €84,905 | -€4,016 | -4.5% |
| Remuneration, social security and pensions | 62 | €1,519,181 | €2,102,993 | +€583,813 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,169 | €5,095 | +€2,926 | +134.9% |
| Other operating charges | 640/8 | €568 | €28,452 | +€27,884 | +4907.0% |
| Gross operating margin | 9900 | €1,651,960 | €2,750,480 | +€1.1m | +66.5% |
| Operating profit (loss) | 9901 | €130,042 | €613,940 | +€483,898 | +372.1% |
| Financial income | 75/76B | €31 | €8,577 | +€8,545 | +27214.9% |
| Recurring financial income | 75 | €31 | €8,577 | +€8,545 | +27214.9% |
| Financial charges | 65/66B | €15,646 | €33,568 | +€17,922 | +114.5% |
| Recurring financial charges | 65 | €15,646 | €33,568 | +€17,922 | +114.5% |
| Profit (loss) for the period before taxes | 9903 | €114,428 | €588,949 | +€474,522 | +414.7% |
| Income taxes | 67/77 | €27,781 | €148,343 | +€120,561 | +434.0% |
| Profit (loss) for the period | 9904 | €86,646 | €440,607 | +€353,960 | +408.5% |
| Profit (loss) for the period to be appropriated | 9905 | €86,646 | €440,607 | +€353,960 | +408.5% |
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 29 September 2026 via checked.be.