D.L.H. DESIGN: what changed
D.L.H. DESIGN
Largest movements
- Receivables within one year +€15,848
up €15,848 (+8.3%), from €191,569 to €207,417
of which Trade receivables: +€16,367
- Cash +€5,843
up €5,843 (+339%), from €1,722 to €7,566
mainly Other debts (+€32,776) and Net result for the year (+€914)
- Tangible fixed assets +€3,871
new in 2025: €3,871
- Other debts +€32,776
up €32,776 (+16.9%), from €194,451 to €227,227
- Trade debts -€7,582
no longer reported in 2025 (was €7,582)
- Other operating charges -€2,339
down €2,339 (-85.4%), from €2,739 to €400
- Taxes +€1,754
up €1,754 (+1,609%), from €109 to €1,863
- Gross operating margin -€1,221
down €1,221 (-25.6%), from €4,773 to €3,552
- Depreciation +€326
new in 2025: €326
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,291 | €218,854 | +€25,563 | +13.2% |
| Fixed assets | 21/28 | - | €3,871 | +€3,871 | |
| Tangible fixed assets | 22/27 | - | €3,871 | +€3,871 | |
| Furniture and vehicles | 24 | - | €3,871 | +€3,871 | |
| Current assets | 29/58 | €193,291 | €214,983 | +€21,692 | +11.2% |
| Amounts receivable within one year | 40/41 | €191,569 | €207,417 | +€15,848 | +8.3% |
| Trade receivables | 40 | €191,050 | €207,417 | +€16,367 | +8.6% |
| Other amounts receivable | 41 | €519 | - | -€519 | |
| Cash at bank and in hand | 54/58 | €1,722 | €7,566 | +€5,843 | +339% |
| Total equity and liabilities | 10/49 | €193,291 | €218,854 | +€25,563 | +13.2% |
| Equity | 10/15 | -€85,501 | -€84,587 | +€914 | +1.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,797 | -€93,883 | +€914 | +1.0% |
| Amounts payable | 17/49 | €278,793 | €303,441 | +€24,649 | +8.8% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €203,793 | €228,441 | +€24,649 | +12.1% |
| Trade debts | 44 | €7,582 | - | -€7,582 | |
| Suppliers | 440/4 | €7,582 | - | -€7,582 | |
| Taxes, remuneration and social security | 45 | €1,760 | €1,214 | -€546 | -31.0% |
| Taxes | 450/3 | €1,760 | €1,214 | -€546 | -31.0% |
| Other amounts payable | 47/48 | €194,451 | €227,227 | +€32,776 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €326 | +€326 | |
| Other operating charges | 640/8 | €2,739 | €400 | -€2,339 | -85.4% |
| Non-recurring operating charges | 66A | €67 | - | -€67 | |
| Gross operating margin | 9900 | €4,773 | €3,552 | -€1,221 | -25.6% |
| Operating profit (loss) | 9901 | €1,967 | €2,826 | +€859 | +43.7% |
| Financial charges | 65/66B | €50 | €50 | = | 0.0% |
| Recurring financial charges | 65 | €50 | €50 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,917 | €2,777 | +€859 | +44.8% |
| Income taxes | 67/77 | €109 | €1,863 | +€1,754 | +1,609% |
| Profit (loss) for the period | 9904 | €1,808 | €914 | -€894 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,808 | €914 | -€894 | -49.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.