DLM Construct: 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.
DLM Construct
Largest movements
- Cash -€8
down €8 (-94.5%), from €8 to €0
mainly Trade debts (-€2,998) and Net result for the year (-€394)
- Other debts +€3,385
up €3,385 (+59.4%), from €5,694 to €9,078
- Trade debts -€2,998
no longer reported in 2024 (was €2,998)
- Profit (loss) carried forward -€394
down €394 (-2.6%), from -€14,884 to -€15,278
- Gross operating margin +€1,125
up €1,125 (+76.3%), from -€1,475 to -€350
- Other operating charges -€480
no longer reported in 2024 (was €480)
- Financial charges +€36
up €36 (+438.3%), from €8 to €44
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8 | €0 | -€8 | -94.5% |
| Current assets | 29/58 | €8 | €0 | -€8 | -94.5% |
| Cash at bank and in hand | 54/58 | €8 | €0 | -€8 | -94.5% |
| Total equity and liabilities | 10/49 | €8 | €0 | -€8 | -94.5% |
| Equity | 10/15 | -€8,684 | -€9,078 | -€394 | -4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,884 | -€15,278 | -€394 | -2.6% |
| Amounts payable | 17/49 | €8,692 | €9,078 | +€386 | +4.4% |
| Amounts payable within one year | 42/48 | €8,692 | €9,078 | +€386 | +4.4% |
| Trade debts | 44 | €2,998 | - | -€2,998 | |
| Suppliers | 440/4 | €2,998 | - | -€2,998 | |
| Other amounts payable | 47/48 | €5,694 | €9,078 | +€3,385 | +59.4% |
| Other operating charges | 640/8 | €480 | - | -€480 | |
| Gross operating margin | 9900 | -€1,475 | -€350 | +€1,125 | +76.3% |
| Operating profit (loss) | 9901 | -€1,956 | -€350 | +€1,605 | +82.1% |
| Financial charges | 65/66B | €8 | €44 | +€36 | +438.3% |
| Recurring financial charges | 65 | €8 | €44 | +€36 | +438.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,964 | -€394 | +€1,570 | +79.9% |
| Profit (loss) for the period | 9904 | -€1,964 | -€394 | +€1,570 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,964 | -€394 | +€1,570 | +79.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.