DTL: 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.
DTL
Largest movements
- Cash +€41,128
up €41,128 (+33.4%), from €123,119 to €164,247
mainly Other debts (+€79,945) and Net result for the year (+€48,366)
- Tangible fixed assets -€29,671
down €29,671 (-7.9%), from €377,311 to €347,640
of which Land and buildings: -€20,972
- Receivables within one year +€8,291
up €8,291 (+141.6%), from €5,856 to €14,147
of which Other amounts receivable: +€8,514
- Deferred charges and accrued income -€6,210
no longer reported in 2025 (was €6,210)
- Other debts +€79,945
up €79,945 (+436.4%), from €18,318 to €98,263
- Profit (loss) carried forward -€41,634
down €41,634 (-57.6%), from €72,333 to €30,699
- Debts after one year -€14,276
down €14,276 (-3.8%), from €371,052 to €356,776
- Tax, wage and social debts -€10,645
down €10,645 (-46.9%), from €22,715 to €12,069
- Gross operating margin +€45,213
up €45,213 (+69.4%), from €65,111 to €110,324
- Taxes +€10,400
up €10,400 (+498.6%), from €2,086 to €12,486
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 | €512,496 | €526,033 | +€13,537 | +2.6% |
| Fixed assets | 21/28 | €377,311 | €347,640 | -€29,671 | -7.9% |
| Tangible fixed assets | 22/27 | €377,311 | €347,640 | -€29,671 | -7.9% |
| Land and buildings | 22 | €362,341 | €341,369 | -€20,972 | -5.8% |
| Plant, machinery and equipment | 23 | - | €1,365 | +€1,365 | |
| Furniture and vehicles | 24 | €14,969 | €4,905 | -€10,064 | -67.2% |
| Current assets | 29/58 | €135,185 | €178,394 | +€43,208 | +32.0% |
| Amounts receivable within one year | 40/41 | €5,856 | €14,147 | +€8,291 | +141.6% |
| Trade receivables | 40 | €5,856 | €5,633 | -€223 | -3.8% |
| Other amounts receivable | 41 | - | €8,514 | +€8,514 | |
| Cash at bank and in hand | 54/58 | €123,119 | €164,247 | +€41,128 | +33.4% |
| Deferred charges and accrued income | 490/1 | €6,210 | - | -€6,210 | |
| Total equity and liabilities | 10/49 | €512,496 | €526,033 | +€13,537 | +2.6% |
| Equity | 10/15 | €82,333 | €40,699 | -€41,634 | -50.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,333 | €30,699 | -€41,634 | -57.6% |
| Amounts payable | 17/49 | €430,163 | €485,334 | +€55,171 | +12.8% |
| Amounts payable after more than one year | 17 | €371,052 | €356,776 | -€14,276 | -3.8% |
| Financial debts | 170/4 | €371,052 | €356,776 | -€14,276 | -3.8% |
| Amounts payable within one year | 42/48 | €57,011 | €126,846 | +€69,835 | +122.5% |
| Current portion of amounts payable after more than one year | 42 | €13,688 | €14,276 | +€587 | +4.3% |
| Trade debts | 44 | €2,290 | €2,239 | -€51 | -2.2% |
| Suppliers | 440/4 | €2,290 | €2,239 | -€51 | -2.2% |
| Taxes, remuneration and social security | 45 | €22,715 | €12,069 | -€10,645 | -46.9% |
| Taxes | 450/3 | €22,715 | €12,069 | -€10,645 | -46.9% |
| Other amounts payable | 47/48 | €18,318 | €98,263 | +€79,945 | +436.4% |
| Accrued charges and deferred income | 492/3 | €2,100 | €1,712 | -€389 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,696 | €31,075 | +€380 | +1.2% |
| Other operating charges | 640/8 | €2,327 | €2,005 | -€322 | -13.8% |
| Gross operating margin | 9900 | €65,111 | €110,324 | +€45,213 | +69.4% |
| Operating profit (loss) | 9901 | €32,089 | €77,244 | +€45,155 | +140.7% |
| Financial income | 75/76B | €0 | €65 | +€65 | +651100.0% |
| Recurring financial income | 75 | €0 | €65 | +€65 | +651100.0% |
| Financial charges | 65/66B | €17,016 | €16,457 | -€560 | -3.3% |
| Recurring financial charges | 65 | €17,016 | €16,457 | -€560 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €15,073 | €60,852 | +€45,780 | +303.7% |
| Income taxes | 67/77 | €2,086 | €12,486 | +€10,400 | +498.6% |
| Profit (loss) for the period | 9904 | €12,987 | €48,366 | +€35,380 | +272.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,987 | €48,366 | +€35,380 | +272.4% |
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 8 October 2026 via checked.be.