DLNT: 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.
DLNT
Largest movements
- Receivables within one year -€124,746
down €124,746 (-80.3%), from €155,316 to €30,570
of which Other amounts receivable: -€124,146
- Stocks and contracts +€62,000
new in 2025: €62,000
- Cash +€34,796
up €34,796 (+205.1%), from €16,967 to €51,763
mainly Receivables within one year (+€124,746) and Trade debts (+€41,357)
- Other debts -€65,864
down €65,864 (-41.9%), from €157,141 to €91,277
- Trade debts +€41,357
up €41,357 (+3630.3%), from €1,139 to €42,497
- Taxes -€29,378
down €29,378 (-98.0%), from €29,964 to €586
- Gross operating margin +€13,954
up €13,954 (+10.4%), from €133,900 to €147,854
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 | €173,401 | €146,191 | -€27,210 | -15.7% |
| Current assets | 29/58 | €173,401 | €146,191 | -€27,210 | -15.7% |
| Stocks and contracts in progress | 3 | - | €62,000 | +€62,000 | |
| Stocks | 30/36 | - | €62,000 | +€62,000 | |
| Amounts receivable within one year | 40/41 | €155,316 | €30,570 | -€124,746 | -80.3% |
| Trade receivables | 40 | €13,500 | €12,900 | -€600 | -4.4% |
| Other amounts receivable | 41 | €141,816 | €17,670 | -€124,146 | -87.5% |
| Cash at bank and in hand | 54/58 | €16,967 | €51,763 | +€34,796 | +205.1% |
| Deferred charges and accrued income | 490/1 | €1,118 | €1,858 | +€740 | +66.2% |
| Total equity and liabilities | 10/49 | €173,401 | €146,191 | -€27,210 | -15.7% |
| Equity | 10/15 | €3,000 | €1,606 | -€1,394 | -46.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | -€1,394 | -€1,394 | |
| Amounts payable | 17/49 | €170,401 | €144,585 | -€25,816 | -15.1% |
| Amounts payable within one year | 42/48 | €169,401 | €143,585 | -€25,816 | -15.2% |
| Trade debts | 44 | €1,139 | €42,497 | +€41,357 | +3630.3% |
| Suppliers | 440/4 | €1,139 | €42,497 | +€41,357 | +3630.3% |
| Taxes, remuneration and social security | 45 | €11,120 | €9,811 | -€1,309 | -11.8% |
| Taxes | 450/3 | €11,120 | €9,811 | -€1,309 | -11.8% |
| Other amounts payable | 47/48 | €157,141 | €91,277 | -€65,864 | -41.9% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €513 | +€513 | |
| Non-recurring operating charges | 66A | - | €146,575 | +€146,575 | |
| Gross operating margin | 9900 | €133,900 | €147,854 | +€13,954 | +10.4% |
| Operating profit (loss) | 9901 | €133,900 | €766 | -€133,134 | -99.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €694 | €1,574 | +€881 | +127.0% |
| Recurring financial charges | 65 | €694 | €1,574 | +€881 | +127.0% |
| Profit (loss) for the period before taxes | 9903 | €133,207 | -€808 | -€134,015 | |
| Income taxes | 67/77 | €29,964 | €586 | -€29,378 | -98.0% |
| Profit (loss) for the period | 9904 | €103,243 | -€1,394 | -€104,637 | |
| Profit (loss) for the period to be appropriated | 9905 | €103,243 | -€1,394 | -€104,637 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.