DLLB: 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.
DLLB
Largest movements
- Cash -€33,813
down €33,813 (-3.1%), from €1.1m to €1.0m
mainly Trade debts (-€178,498) and Current investments (-€30,000)
- Current investments +€30,000
up €30,000 (+6.4%), from €470,000 to €500,000
- Trade debts -€178,498
down €178,498 (-11.0%), from €1.6m to €1.4m
- Tax, wage and social debts +€76,594
up €76,594 (+16.7%), from €458,724 to €535,318
of which Remuneration and social security: +€55,569
- Profit (loss) carried forward +€40,622
up €40,622 (+14.2%), from €286,133 to €326,755
- Accrued charges and deferred income +€25,883
new in 2025: €25,883
- Gross operating margin -€671,763
down €671,763 (-19.1%), from €3.5m to €2.8m
- Staff costs -€400,452
down €400,452 (-12.8%), from €3.1m to €2.7m
- Taxes -€79,394
down €79,394 (-74.4%), from €106,673 to €27,279
- Other operating charges +€60,846
up €60,846 (+3505.0%), from €1,736 to €62,582
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 | €2,560,952 | €2,525,554 | -€35,399 | -1.4% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1 | €1 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €2,560,951 | €2,525,553 | -€35,399 | -1.4% |
| Stocks and contracts in progress | 3 | €800,754 | €792,620 | -€8,133 | -1.0% |
| Stocks | 30/36 | €800,754 | €792,620 | -€8,133 | -1.0% |
| Amounts receivable within one year | 40/41 | €205,921 | €182,269 | -€23,652 | -11.5% |
| Trade receivables | 40 | €187,593 | €181,818 | -€5,775 | -3.1% |
| Other amounts receivable | 41 | €18,327 | €451 | -€17,877 | -97.5% |
| Current investments | 50/53 | €470,000 | €500,000 | +€30,000 | +6.4% |
| Cash at bank and in hand | 54/58 | €1,082,394 | €1,048,581 | -€33,813 | -3.1% |
| Deferred charges and accrued income | 490/1 | €1,883 | €2,082 | +€200 | +10.6% |
| Total equity and liabilities | 10/49 | €2,560,952 | €2,525,554 | -€35,399 | -1.4% |
| Equity | 10/15 | €486,133 | €526,755 | +€40,622 | +8.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,133 | €326,755 | +€40,622 | +14.2% |
| Amounts payable | 17/49 | €2,074,820 | €1,998,799 | -€76,021 | -3.7% |
| Amounts payable within one year | 42/48 | €2,074,820 | €1,972,916 | -€101,904 | -4.9% |
| Trade debts | 44 | €1,616,096 | €1,437,598 | -€178,498 | -11.0% |
| Suppliers | 440/4 | €1,616,096 | €1,437,598 | -€178,498 | -11.0% |
| Taxes, remuneration and social security | 45 | €458,724 | €535,318 | +€76,594 | +16.7% |
| Taxes | 450/3 | €40,603 | €61,628 | +€21,025 | +51.8% |
| Remuneration and social security | 454/9 | €418,121 | €473,690 | +€55,569 | +13.3% |
| Accrued charges and deferred income | 492/3 | - | €25,883 | +€25,883 | |
| Remuneration, social security and pensions | 62 | €3,117,125 | €2,716,673 | -€400,452 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | - | -€700 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €125 | +€125 | |
| Other operating charges | 640/8 | €1,736 | €62,582 | +€60,846 | +3505.0% |
| Gross operating margin | 9900 | €3,513,621 | €2,841,858 | -€671,763 | -19.1% |
| Operating profit (loss) | 9901 | €394,059 | €62,477 | -€331,582 | -84.1% |
| Financial income | 75/76B | €126 | €11,947 | +€11,821 | +9400.5% |
| Recurring financial income | 75 | €126 | €11,947 | +€11,821 | +9400.5% |
| Financial charges | 65/66B | €1,380 | €6,523 | +€5,143 | +372.8% |
| Recurring financial charges | 65 | €1,380 | €6,523 | +€5,143 | +372.8% |
| Profit (loss) for the period before taxes | 9903 | €392,805 | €67,901 | -€324,904 | -82.7% |
| Income taxes | 67/77 | €106,673 | €27,279 | -€79,394 | -74.4% |
| Profit (loss) for the period | 9904 | €286,133 | €40,622 | -€245,511 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €286,133 | €40,622 | -€245,511 | -85.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.