DLPE: 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.
DLPE
Largest movements
- Tangible fixed assets -€2,108
no longer reported in 2025 (was €2,108)
of which Furniture and vehicles: -€1,892
- Intangible fixed assets -€618
no longer reported in 2025 (was €618)
- Receivables within one year -€615
down €615 (-92.1%), from €667 to €52
- Tax, wage and social debts -€3,780
no longer reported in 2025 (was €3,780)
- Other debts +€3,220
up €3,220 (+55.8%), from €5,766 to €8,986
- Trade debts -€1,427
down €1,427 (-87.6%), from €1,628 to €202
- Accrued charges and deferred income -€1,355
down €1,355 (-25.6%), from €5,300 to €3,945
- Depreciation -€6,172
no longer reported in 2025 (was €6,172)
- Gross operating margin -€4,182
no longer reported in 2025 (was €4,182)
- Financial charges -€47
no longer reported in 2025 (was €47)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,394 | €52 | -€3,342 | -98.5% |
| Fixed assets | 21/28 | €2,727 | - | -€2,727 | |
| Intangible fixed assets | 21 | €618 | - | -€618 | |
| Tangible fixed assets | 22/27 | €2,108 | - | -€2,108 | |
| Plant, machinery and equipment | 23 | €216 | - | -€216 | |
| Furniture and vehicles | 24 | €1,892 | - | -€1,892 | |
| Current assets | 29/58 | €667 | €52 | -€615 | -92.1% |
| Amounts receivable within one year | 40/41 | €667 | €52 | -€615 | -92.1% |
| Other amounts receivable | 41 | €667 | €52 | -€615 | -92.1% |
| Total equity and liabilities | 10/49 | €3,394 | €52 | -€3,342 | -98.5% |
| Equity | 10/15 | -€13,081 | -€13,081 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,681 | -€31,681 | = | 0.0% |
| Amounts payable | 17/49 | €16,475 | €13,133 | -€3,342 | -20.3% |
| Amounts payable within one year | 42/48 | €11,175 | €9,188 | -€1,987 | -17.8% |
| Trade debts | 44 | €1,628 | €202 | -€1,427 | -87.6% |
| Suppliers | 440/4 | €1,628 | €202 | -€1,427 | -87.6% |
| Taxes, remuneration and social security | 45 | €3,780 | - | -€3,780 | |
| Taxes | 450/3 | €3,780 | - | -€3,780 | |
| Other amounts payable | 47/48 | €5,766 | €8,986 | +€3,220 | +55.8% |
| Accrued charges and deferred income | 492/3 | €5,300 | €3,945 | -€1,355 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,172 | - | -€6,172 | |
| Gross operating margin | 9900 | €4,182 | - | -€4,182 | |
| Operating profit (loss) | 9901 | -€1,990 | - | +€1,990 | |
| Financial charges | 65/66B | €47 | - | -€47 | |
| Recurring financial charges | 65 | €47 | - | -€47 | |
| Profit (loss) for the period before taxes | 9903 | -€2,036 | - | +€2,036 | |
| Profit (loss) for the period | 9904 | -€2,036 | - | +€2,036 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,036 | - | +€2,036 |
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 7 October 2026 via checked.be.