DLA: 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.
DLA
Largest movements
- Receivables within one year +€58,501
up €58,501 (+5.9%), from €994,146 to €1.1m
of which Trade receivables: +€34,452
- Profit (loss) carried forward +€57,210
new in 2025: €57,210
- Financial income -€9,189
down €9,189 (-24.2%), from €37,947 to €28,758
- Taxes -€2,366
down €2,366 (-11.0%), from €21,435 to €19,069
- Gross operating margin +€1,684
up €1,684 (+3.5%), from €47,873 to €49,557
- Other operating charges +€622
up €622 (+64.3%), from €968 to €1,590
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 | €1,048,437 | €1,098,781 | +€50,344 | +4.8% |
| Current assets | 29/58 | €1,048,437 | €1,098,781 | +€50,344 | +4.8% |
| Amounts receivable within one year | 40/41 | €994,146 | €1,052,647 | +€58,501 | +5.9% |
| Trade receivables | 40 | €2,018 | €36,470 | +€34,452 | +1,707% |
| Other amounts receivable | 41 | €992,128 | €1,016,177 | +€24,049 | +2.4% |
| Cash at bank and in hand | 54/58 | €54,291 | €46,134 | -€8,157 | -15.0% |
| Total equity and liabilities | 10/49 | €1,048,437 | €1,098,781 | +€50,344 | +4.8% |
| Equity | 10/15 | €1,010,668 | €1,067,878 | +€57,210 | +5.7% |
| Contributions | 10/11 | €868,000 | €868,000 | = | 0.0% |
| Reserves | 13 | €142,668 | €142,668 | +€0 | 0.0% |
| Distributable reserves | 133 | €142,668 | €142,668 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | €57,210 | +€57,210 | |
| Amounts payable | 17/49 | €37,769 | €30,903 | -€6,866 | -18.2% |
| Amounts payable within one year | 42/48 | €37,769 | €30,903 | -€6,866 | -18.2% |
| Trade debts | 44 | €34,703 | €24,682 | -€10,021 | -28.9% |
| Suppliers | 440/4 | €34,703 | €24,682 | -€10,021 | -28.9% |
| Taxes, remuneration and social security | 45 | €3,066 | €6,221 | +€3,155 | +103% |
| Taxes | 450/3 | €3,066 | €6,221 | +€3,155 | +103% |
| Other operating charges | 640/8 | €968 | €1,590 | +€622 | +64.3% |
| Gross operating margin | 9900 | €47,873 | €49,557 | +€1,684 | +3.5% |
| Operating profit (loss) | 9901 | €46,906 | €47,967 | +€1,061 | +2.3% |
| Financial income | 75/76B | €37,947 | €28,758 | -€9,189 | -24.2% |
| Recurring financial income | 75 | €37,947 | €28,758 | -€9,189 | -24.2% |
| Financial charges | 65/66B | €320 | €446 | +€126 | +39.2% |
| Recurring financial charges | 65 | €320 | €446 | +€126 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €84,532 | €76,279 | -€8,253 | -9.8% |
| Income taxes | 67/77 | €21,435 | €19,069 | -€2,366 | -11.0% |
| Profit (loss) for the period | 9904 | €63,097 | €57,210 | -€5,887 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,097 | €57,210 | -€5,887 | -9.3% |
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 18 October 2026 via checked.be.