DNLT architectuur: what changed
Two financial 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.
DNLT architectuur
Largest movements
- Receivables within one year -€27,687
down €27,687 (-29.8%), from €92,923 to €65,236
of which Trade receivables: -€23,088
- Cash +€22,374
up €22,374 (+33.5%), from €66,743 to €89,117
mainly Receivables within one year (+€27,687) and Net result for the year (+€20,056)
- Tangible fixed assets -€12,570
down €12,570 (-18.9%), from €66,415 to €53,844
of which Land and buildings: -€11,019
- Reserves +€20,056
up €20,056 (+18.7%), from €107,017 to €127,072
- Trade debts -€15,874
down €15,874 (-85.8%), from €18,510 to €2,636
- Other debts -€12,720
down €12,720 (-99.9%), from €12,732 to €12
- Debts after one year -€9,259
down €9,259 (-21.2%), from €43,591 to €34,332
- Gross operating margin -€8,096
down €8,096 (-13.7%), from €59,258 to €51,162
- Taxes -€1,043
down €1,043 (-8.2%), from €12,709 to €11,666
- Financial charges -€832
down €832 (-26.5%), from €3,135 to €2,303
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.
Derived cash bridge
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 | €227,270 | €210,027 | -€17,243 | -7.6% |
| Fixed assets | 21/28 | €66,715 | €54,144 | -€12,570 | -18.8% |
| Tangible fixed assets | 22/27 | €66,415 | €53,844 | -€12,570 | -18.9% |
| Land and buildings | 22 | €56,382 | €45,363 | -€11,019 | -19.5% |
| Plant, machinery and equipment | 23 | €722 | €1,678 | +€956 | +132% |
| Furniture and vehicles | 24 | €9,311 | €6,803 | -€2,508 | -26.9% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €160,556 | €155,883 | -€4,673 | -2.9% |
| Amounts receivable within one year | 40/41 | €92,923 | €65,236 | -€27,687 | -29.8% |
| Trade receivables | 40 | €82,404 | €59,315 | -€23,088 | -28.0% |
| Other amounts receivable | 41 | €10,519 | €5,921 | -€4,599 | -43.7% |
| Cash at bank and in hand | 54/58 | €66,743 | €89,117 | +€22,374 | +33.5% |
| Deferred charges and accrued income | 490/1 | €890 | €1,530 | +€640 | +72.0% |
| Total equity and liabilities | 10/49 | €227,270 | €210,027 | -€17,243 | -7.6% |
| Equity | 10/15 | €128,293 | €148,349 | +€20,056 | +15.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,017 | €127,072 | +€20,056 | +18.7% |
| Distributable reserves | 133 | €107,017 | €127,072 | +€20,056 | +18.7% |
| Profit (loss) carried forward | 14 | €15,076 | €15,076 | = | 0.0% |
| Amounts payable | 17/49 | €98,977 | €61,678 | -€37,299 | -37.7% |
| Amounts payable after more than one year | 17 | €43,591 | €34,332 | -€9,259 | -21.2% |
| Financial debts | 170/4 | €43,591 | €34,332 | -€9,259 | -21.2% |
| Amounts payable within one year | 42/48 | €55,386 | €27,347 | -€28,040 | -50.6% |
| Current portion of amounts payable after more than one year | 42 | €9,631 | €9,259 | -€371 | -3.9% |
| Trade debts | 44 | €18,510 | €2,636 | -€15,874 | -85.8% |
| Suppliers | 440/4 | €18,510 | €2,636 | -€15,874 | -85.8% |
| Taxes, remuneration and social security | 45 | €14,514 | €15,440 | +€925 | +6.4% |
| Taxes | 450/3 | €14,514 | €13,040 | -€1,475 | -10.2% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €12,732 | €12 | -€12,720 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,012 | €14,679 | -€333 | -2.2% |
| Other operating charges | 640/8 | €2,100 | €2,459 | +€359 | +17.1% |
| Gross operating margin | 9900 | €59,258 | €51,162 | -€8,096 | -13.7% |
| Operating profit (loss) | 9901 | €42,146 | €34,024 | -€8,121 | -19.3% |
| Financial income | 75/76B | €524 | €1 | -€523 | -99.8% |
| Recurring financial income | 75 | €524 | €1 | -€523 | -99.8% |
| Financial charges | 65/66B | €3,135 | €2,303 | -€832 | -26.5% |
| Recurring financial charges | 65 | €3,135 | €2,303 | -€832 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €39,534 | €31,722 | -€7,813 | -19.8% |
| Income taxes | 67/77 | €12,709 | €11,666 | -€1,043 | -8.2% |
| Profit (loss) for the period | 9904 | €26,826 | €20,056 | -€6,770 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,826 | €20,056 | -€6,770 | -25.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.