DTX LAW: 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.
DTX LAW
Largest movements
- Cash -€41,524
down €41,524 (-42.7%), from €97,222 to €55,698
mainly Contributions, distributions and other (-€126,471) and Investment in fixed assets (net) (-€35,455)
- Tangible fixed assets +€31,336
up €31,336 (+1,834%), from €1,709 to €33,045
- Receivables within one year -€9,479
down €9,479 (-77.2%), from €12,278 to €2,799
of which Other amounts receivable: -€10,337
- Deferred charges and accrued income +€2,424
up €2,424 (+432%), from €561 to €2,986
- Profit (loss) carried forward -€87,791
down €87,791 (-93.6%), from €93,777 to €5,986
- Other debts +€42,500
new in 2025: €42,500
- Debts after one year +€15,864
new in 2025: €15,864
- Current portion of long-term debt +€5,783
new in 2025: €5,783
- Tax, wage and social debts +€3,938
up €3,938 (+25.5%), from €15,458 to €19,396
- Gross operating margin +€15,982
up €15,982 (+40.3%), from €39,625 to €55,607
- Taxes +€2,593
up €2,593 (+30.4%), from €8,534 to €11,127
- Depreciation +€2,287
up €2,287 (+125%), from €1,832 to €4,119
- Other operating charges +€1,264
up €1,264 (+731%), from €173 to €1,437
- Financial charges +€597
up €597 (+313%), from €191 to €788
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 | €111,770 | €94,527 | -€17,243 | -15.4% |
| Fixed assets | 21/28 | €1,709 | €33,045 | +€31,336 | +1,834% |
| Tangible fixed assets | 22/27 | €1,709 | €33,045 | +€31,336 | +1,834% |
| Furniture and vehicles | 24 | €1,709 | €33,045 | +€31,336 | +1,834% |
| Current assets | 29/58 | €110,061 | €61,482 | -€48,579 | -44.1% |
| Amounts receivable within one year | 40/41 | €12,278 | €2,799 | -€9,479 | -77.2% |
| Trade receivables | 40 | - | €858 | +€858 | |
| Other amounts receivable | 41 | €12,278 | €1,941 | -€10,337 | -84.2% |
| Cash at bank and in hand | 54/58 | €97,222 | €55,698 | -€41,524 | -42.7% |
| Deferred charges and accrued income | 490/1 | €561 | €2,986 | +€2,424 | +432% |
| Total equity and liabilities | 10/49 | €111,770 | €94,527 | -€17,243 | -15.4% |
| Equity | 10/15 | €95,777 | €7,986 | -€87,791 | -91.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,777 | €5,986 | -€87,791 | -93.6% |
| Amounts payable | 17/49 | €15,994 | €86,542 | +€70,548 | +441% |
| Amounts payable after more than one year | 17 | - | €15,864 | +€15,864 | |
| Financial debts | 170/4 | - | €15,864 | +€15,864 | |
| Amounts payable within one year | 42/48 | €15,494 | €70,177 | +€54,684 | +353% |
| Current portion of amounts payable after more than one year | 42 | - | €5,783 | +€5,783 | |
| Trade debts | 44 | €36 | €2,498 | +€2,463 | +6,889% |
| Suppliers | 440/4 | €36 | €2,498 | +€2,463 | +6,889% |
| Taxes, remuneration and social security | 45 | €15,458 | €19,396 | +€3,938 | +25.5% |
| Taxes | 450/3 | €15,458 | €19,396 | +€3,938 | +25.5% |
| Other amounts payable | 47/48 | - | €42,500 | +€42,500 | |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,832 | €4,119 | +€2,287 | +125% |
| Other operating charges | 640/8 | €173 | €1,437 | +€1,264 | +731% |
| Gross operating margin | 9900 | €39,625 | €55,607 | +€15,982 | +40.3% |
| Operating profit (loss) | 9901 | €37,620 | €50,051 | +€12,431 | +33.0% |
| Financial income | 75/76B | €620 | €544 | -€76 | -12.2% |
| Recurring financial income | 75 | €620 | €544 | -€76 | -12.2% |
| Financial charges | 65/66B | €191 | €788 | +€597 | +313% |
| Recurring financial charges | 65 | €191 | €788 | +€597 | +313% |
| Profit (loss) for the period before taxes | 9903 | €38,049 | €49,807 | +€11,758 | +30.9% |
| Income taxes | 67/77 | €8,534 | €11,127 | +€2,593 | +30.4% |
| Profit (loss) for the period | 9904 | €29,515 | €38,679 | +€9,164 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,515 | €38,679 | +€9,164 | +31.1% |
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 14 October 2026 via checked.be.