DTL 96: 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.
DTL 96
Largest movements
- Cash +€46,643
up €46,643 (+319%), from €14,644 to €61,287
mainly Net result for the year (+€70,428) and Tax, wage and social debts (+€28,975)
- Receivables within one year +€42,551
up €42,551 (+30.8%), from €137,985 to €180,537
of which Other amounts receivable: +€38,497
- Profit (loss) carried forward +€70,428
up €70,428 (+147%), from €47,842 to €118,270
- Tax, wage and social debts +€28,975
up €28,975 (+171%), from €16,994 to €45,969
- Advances received -€13,130
down €13,130 (-16.0%), from €82,095 to €68,965
- Trade debts +€4,121
up €4,121 (+2,080%), from €198 to €4,319
- Gross operating margin +€31,197
up €31,197 (+47.7%), from €65,362 to €96,558
- Taxes +€7,773
up €7,773 (+46.9%), from €16,566 to €24,340
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 | €157,129 | €247,524 | +€90,394 | +57.5% |
| Fixed assets | 21/28 | €4,500 | €5,700 | +€1,200 | +26.7% |
| Tangible fixed assets | 22/27 | - | €1,200 | +€1,200 | |
| Other tangible fixed assets | 26 | - | €1,200 | +€1,200 | |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €152,629 | €241,824 | +€89,194 | +58.4% |
| Amounts receivable within one year | 40/41 | €137,985 | €180,537 | +€42,551 | +30.8% |
| Trade receivables | 40 | €81,602 | €85,656 | +€4,054 | +5.0% |
| Other amounts receivable | 41 | €56,383 | €94,881 | +€38,497 | +68.3% |
| Cash at bank and in hand | 54/58 | €14,644 | €61,287 | +€46,643 | +319% |
| Total equity and liabilities | 10/49 | €157,129 | €247,524 | +€90,394 | +57.5% |
| Equity | 10/15 | €57,842 | €128,270 | +€70,428 | +122% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,842 | €118,270 | +€70,428 | +147% |
| Amounts payable | 17/49 | €99,287 | €119,253 | +€19,966 | +20.1% |
| Amounts payable within one year | 42/48 | €99,287 | €119,253 | +€19,966 | +20.1% |
| Trade debts | 44 | €198 | €4,319 | +€4,121 | +2,080% |
| Suppliers | 440/4 | €198 | €4,319 | +€4,121 | +2,080% |
| Advances received on contracts in progress | 46 | €82,095 | €68,965 | -€13,130 | -16.0% |
| Taxes, remuneration and social security | 45 | €16,994 | €45,969 | +€28,975 | +171% |
| Taxes | 450/3 | €16,994 | €45,969 | +€28,975 | +171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €232 | +€232 | |
| Other operating charges | 640/8 | €901 | €1,329 | +€428 | +47.6% |
| Gross operating margin | 9900 | €65,362 | €96,558 | +€31,197 | +47.7% |
| Operating profit (loss) | 9901 | €64,461 | €94,997 | +€30,536 | +47.4% |
| Financial charges | 65/66B | €52 | €229 | +€177 | +340% |
| Recurring financial charges | 65 | €52 | €229 | +€177 | +340% |
| Profit (loss) for the period before taxes | 9903 | €64,409 | €94,768 | +€30,359 | +47.1% |
| Income taxes | 67/77 | €16,566 | €24,340 | +€7,773 | +46.9% |
| Profit (loss) for the period | 9904 | €47,842 | €70,428 | +€22,586 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,842 | €70,428 | +€22,586 | +47.2% |
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.