DLD.BE: 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.
DLD.BE
Largest movements
- Financial fixed assets +€259,276
up €259,276 (+2.5%), from €10.3m to €10.5m
- Reserves +€386,575
up €386,575 (+4.9%), from €7.8m to €8.2m
of which Distributable reserves: +€386,575
- Current portion of long-term debt -€152,981
down €152,981 (-100%), from €152,981 to €0
- Other operating charges -€51,611
down €51,611 (-98.1%), from €52,609 to €998
- Taxes +€4,598
up €4,598 (+13.5%), from €34,060 to €38,657
- Financial income -€2,824
down €2,824 (-0.6%), from €434,619 to €431,794
- Financial charges -€1,775
down €1,775 (-51.1%), from €3,472 to €1,697
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 | €10,342,669 | €10,536,239 | +€193,570 | +1.9% |
| Fixed assets | 21/28 | €10,269,101 | €10,528,377 | +€259,276 | +2.5% |
| Financial fixed assets | 28 | €10,269,101 | €10,528,377 | +€259,276 | +2.5% |
| Current assets | 29/58 | €73,568 | €7,862 | -€65,706 | -89.3% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €69,000 | €0 | -€69,000 | -100% |
| Cash at bank and in hand | 54/58 | €4,568 | €7,862 | +€3,294 | +72.1% |
| Total equity and liabilities | 10/49 | €10,342,669 | €10,536,239 | +€193,570 | +1.9% |
| Equity | 10/15 | €8,933,937 | €9,320,511 | +€386,575 | +4.3% |
| Contributions | 10/11 | €1,124,300 | €1,124,300 | = | 0.0% |
| Reserves | 13 | €7,809,637 | €8,196,211 | +€386,575 | +4.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €7,809,637 | €8,196,211 | +€386,575 | +4.9% |
| Amounts payable | 17/49 | €1,408,733 | €1,215,728 | -€193,005 | -13.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,408,608 | €1,215,728 | -€192,880 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €152,981 | €0 | -€152,981 | -100% |
| Trade debts | 44 | €3,500 | €4,688 | +€1,188 | +34.0% |
| Suppliers | 440/4 | €3,500 | €4,688 | +€1,188 | +34.0% |
| Taxes, remuneration and social security | 45 | €110,165 | €72,717 | -€37,447 | -34.0% |
| Taxes | 450/3 | €110,165 | €72,717 | -€37,447 | -34.0% |
| Other amounts payable | 47/48 | €1,141,963 | €1,138,322 | -€3,641 | -0.3% |
| Accrued charges and deferred income | 492/3 | €125 | €0 | -€125 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €52,609 | €998 | -€51,611 | -98.1% |
| Gross operating margin | 9900 | -€3,878 | -€3,866 | +€12 | +0.3% |
| Operating profit (loss) | 9901 | -€56,488 | -€4,865 | +€51,623 | +91.4% |
| Financial income | 75/76B | €434,619 | €431,794 | -€2,824 | -0.6% |
| Recurring financial income | 75 | €434,619 | €431,794 | -€2,824 | -0.6% |
| Financial charges | 65/66B | €3,472 | €1,697 | -€1,775 | -51.1% |
| Recurring financial charges | 65 | €3,472 | €1,697 | -€1,775 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €374,659 | €425,232 | +€50,573 | +13.5% |
| Income taxes | 67/77 | €34,060 | €38,657 | +€4,598 | +13.5% |
| Profit (loss) for the period | 9904 | €340,599 | €386,575 | +€45,975 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €340,599 | €386,575 | +€45,975 | +13.5% |
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 19 October 2026 via checked.be.