DR T&L: 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.
DR T&L
Largest movements
- Receivables within one year +€1,400
new in 2025: €1,400
- Other debts +€4,340
up €4,340 (+5.4%), from €80,745 to €85,085
- Profit (loss) carried forward -€2,360
down €2,360 (-55.7%), from €4,234 to €1,874
- Gross operating margin -€8,611
down €8,611 (-87.8%), from €9,808 to €1,196
- Taxes +€1,407
up €1,407 (+146%), from €964 to €2,372
- Financial charges +€172
up €172 (+32.0%), from €539 to €711
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
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 | €114,461 | €115,861 | +€1,400 | +1.2% |
| Fixed assets | 21/28 | €114,461 | €114,461 | = | 0.0% |
| Financial fixed assets | 28 | €114,461 | €114,461 | = | 0.0% |
| Current assets | 29/58 | - | €1,400 | +€1,400 | |
| Amounts receivable within one year | 40/41 | - | €1,400 | +€1,400 | |
| Trade receivables | 40 | - | €1,400 | +€1,400 | |
| Total equity and liabilities | 10/49 | €114,461 | €115,861 | +€1,400 | +1.2% |
| Equity | 10/15 | €24,639 | €22,279 | -€2,360 | -9.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,234 | €1,874 | -€2,360 | -55.7% |
| Amounts payable | 17/49 | €89,822 | €93,582 | +€3,760 | +4.2% |
| Amounts payable within one year | 42/48 | €89,822 | €93,582 | +€3,760 | +4.2% |
| Financial debts | 43 | €5,879 | €5,807 | -€71 | -1.2% |
| Credit institutions | 430/8 | €5,879 | €5,807 | -€71 | -1.2% |
| Trade debts | 44 | - | €282 | +€282 | |
| Suppliers | 440/4 | - | €282 | +€282 | |
| Taxes, remuneration and social security | 45 | €3,199 | €2,408 | -€791 | -24.7% |
| Taxes | 450/3 | €3,199 | €2,408 | -€791 | -24.7% |
| Other amounts payable | 47/48 | €80,745 | €85,085 | +€4,340 | +5.4% |
| Other operating charges | 640/8 | €566 | €473 | -€93 | -16.4% |
| Gross operating margin | 9900 | €9,808 | €1,196 | -€8,611 | -87.8% |
| Operating profit (loss) | 9901 | €9,241 | €723 | -€8,519 | -92.2% |
| Financial charges | 65/66B | €539 | €711 | +€172 | +32.0% |
| Recurring financial charges | 65 | €539 | €711 | +€172 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €8,703 | €12 | -€8,691 | -99.9% |
| Income taxes | 67/77 | €964 | €2,372 | +€1,407 | +146% |
| Profit (loss) for the period | 9904 | €7,739 | -€2,360 | -€10,098 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,739 | -€2,360 | -€10,098 |
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 27 October 2026 via checked.be.