DTALE: 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.
DTALE
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Deferred charges and accrued income +€15,740
up €15,740 (+445.1%), from €3,536 to €19,277
- Cash -€9,811
down €9,811 (-6.8%), from €143,508 to €133,697
mainly Contributions, distributions and other (-€198,859) and Current investments (-€100,000)
- Receivables within one year +€6,744
up €6,744 (+28.8%), from €23,417 to €30,161
of which Trade receivables: +€18,135
- Other debts +€169,894
up €169,894 (+19423.4%), from €875 to €170,769
- Reserves -€64,463
down €64,463 (-32.4%), from €198,859 to €134,396
- Tax, wage and social debts +€6,515
up €6,515 (+52.2%), from €12,482 to €18,997
of which Taxes: +€6,515
- Financial income -€75,493
down €75,493 (-97.0%), from €77,843 to €2,350
- Gross operating margin +€19,731
up €19,731 (+12.8%), from €154,632 to €174,363
- Taxes +€5,965
up €5,965 (+18.4%), from €32,419 to €38,384
- Depreciation -€5,442
down €5,442 (-63.2%), from €8,616 to €3,175
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 | €214,513 | €326,811 | +€112,299 | +52.4% |
| Fixed assets | 21/28 | €9,051 | €8,676 | -€375 | -4.1% |
| Tangible fixed assets | 22/27 | €8,551 | €8,176 | -€375 | -4.4% |
| Furniture and vehicles | 24 | €8,551 | €8,176 | -€375 | -4.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €205,462 | €318,135 | +€112,673 | +54.8% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,417 | €30,161 | +€6,744 | +28.8% |
| Trade receivables | 40 | €11,979 | €30,114 | +€18,135 | +151.4% |
| Other amounts receivable | 41 | €11,438 | €47 | -€11,391 | -99.6% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €143,508 | €133,697 | -€9,811 | -6.8% |
| Deferred charges and accrued income | 490/1 | €3,536 | €19,277 | +€15,740 | +445.1% |
| Total equity and liabilities | 10/49 | €214,513 | €326,811 | +€112,299 | +52.4% |
| Equity | 10/15 | €199,859 | €135,396 | -€64,463 | -32.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €198,859 | €134,396 | -€64,463 | -32.4% |
| Distributable reserves | 133 | €198,859 | €134,396 | -€64,463 | -32.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,654 | €191,416 | +€176,762 | +1206.2% |
| Amounts payable within one year | 42/48 | €14,654 | €191,416 | +€176,762 | +1206.2% |
| Trade debts | 44 | €1,298 | €1,650 | +€352 | +27.1% |
| Suppliers | 440/4 | €1,298 | €1,650 | +€352 | +27.1% |
| Taxes, remuneration and social security | 45 | €12,482 | €18,997 | +€6,515 | +52.2% |
| Taxes | 450/3 | €12,482 | €18,997 | +€6,515 | +52.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €875 | €170,769 | +€169,894 | +19423.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €23,127 | +€23,127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,616 | €3,175 | -€5,442 | -63.2% |
| Other operating charges | 640/8 | €551 | €565 | +€14 | +2.6% |
| Gross operating margin | 9900 | €154,632 | €174,363 | +€19,731 | +12.8% |
| Operating profit (loss) | 9901 | €145,465 | €170,623 | +€25,158 | +17.3% |
| Financial income | 75/76B | €77,843 | €2,350 | -€75,493 | -97.0% |
| Recurring financial income | 75 | €77,843 | €2,350 | -€75,493 | -97.0% |
| Financial charges | 65/66B | €224 | €193 | -€31 | -13.6% |
| Recurring financial charges | 65 | €224 | €193 | -€31 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €223,084 | €172,780 | -€50,304 | -22.5% |
| Income taxes | 67/77 | €32,419 | €38,384 | +€5,965 | +18.4% |
| Profit (loss) for the period | 9904 | €190,665 | €134,396 | -€56,269 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €190,665 | €134,396 | -€56,269 | -29.5% |
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 4 October 2026 via checked.be.