DSL-TOOLING: 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.
DSL-TOOLING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€79,161
down €79,161 (-17.3%), from €457,750 to €378,590
of which Financial debts: -€57,802
- Reserves +€61,039
up €61,039 (+61.1%), from €99,961 to €161,000
- Profit (loss) carried forward +€14,150
no longer reported in 2025 (was -€14,150)
- Financial income +€44,000
up €44,000 (+160.0%), from €27,500 to €71,500
- Gross operating margin +€36,015
up €36,015, from -€20,868 to €15,147
- Financial charges -€1,810
down €1,810 (-14.8%), from €12,266 to €10,456
- Other operating charges -€565
down €565 (-51.3%), from €1,102 to €537
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 | €822,901 | €822,679 | -€223 | 0.0% |
| Fixed assets | 21/28 | €817,000 | €817,000 | = | 0.0% |
| Financial fixed assets | 28 | €817,000 | €817,000 | = | 0.0% |
| Current assets | 29/58 | €5,901 | €5,679 | -€223 | -3.8% |
| Cash at bank and in hand | 54/58 | €5,901 | €5,679 | -€223 | -3.8% |
| Total equity and liabilities | 10/49 | €822,901 | €822,679 | -€223 | 0.0% |
| Equity | 10/15 | €290,062 | €365,250 | +€75,188 | +25.9% |
| Contributions | 10/11 | €204,250 | €204,250 | = | 0.0% |
| Reserves | 13 | €99,961 | €161,000 | +€61,039 | +61.1% |
| Distributable reserves | 133 | €99,961 | €161,000 | +€61,039 | +61.1% |
| Profit (loss) carried forward | 14 | -€14,150 | - | +€14,150 | |
| Amounts payable | 17/49 | €532,840 | €457,429 | -€75,411 | -14.2% |
| Amounts payable after more than one year | 17 | €457,750 | €378,590 | -€79,161 | -17.3% |
| Financial debts | 170/4 | €255,341 | €197,538 | -€57,802 | -22.6% |
| Other amounts payable | 178/9 | €202,409 | €181,051 | -€21,358 | -10.6% |
| Amounts payable within one year | 42/48 | €70,527 | €74,113 | +€3,586 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €55,806 | €57,802 | +€1,996 | +3.6% |
| Trade debts | 44 | €7,097 | €5,400 | -€1,697 | -23.9% |
| Suppliers | 440/4 | €7,097 | €5,400 | -€1,697 | -23.9% |
| Taxes, remuneration and social security | 45 | €7,624 | €10,911 | +€3,287 | +43.1% |
| Taxes | 450/3 | €4,424 | €7,511 | +€3,087 | +69.8% |
| Remuneration and social security | 454/9 | €3,200 | €3,400 | +€200 | +6.3% |
| Accrued charges and deferred income | 492/3 | €4,563 | €4,726 | +€163 | +3.6% |
| Other operating charges | 640/8 | €1,102 | €537 | -€565 | -51.3% |
| Gross operating margin | 9900 | -€20,868 | €15,147 | +€36,015 | |
| Operating profit (loss) | 9901 | -€21,969 | €14,610 | +€36,580 | |
| Financial income | 75/76B | €27,500 | €71,500 | +€44,000 | +160.0% |
| Recurring financial income | 75 | €27,500 | €71,500 | +€44,000 | +160.0% |
| Financial charges | 65/66B | €12,266 | €10,456 | -€1,810 | -14.8% |
| Recurring financial charges | 65 | €12,266 | €10,456 | -€1,810 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,735 | €75,655 | +€82,390 | |
| Income taxes | 67/77 | €502 | €466 | -€36 | -7.2% |
| Profit (loss) for the period | 9904 | -€7,237 | €75,188 | +€82,426 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,237 | €75,188 | +€82,426 |
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 6 October 2026 via checked.be.