D.L.O. SRL: 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.
D.L.O. SRL
Largest movements
- Cash +€50,559
up €50,559 (+529%), from €9,556 to €60,115
mainly Other debts (+€54,200) and Net result for the year (+€23,570)
- Tangible fixed assets -€20,608
down €20,608 (-60.4%), from €34,145 to €13,537
of which Furniture and vehicles: -€19,645
- Stocks and contracts -€17,298
down €17,298 (-3.2%), from €545,247 to €527,950
- Short-term financial debts -€60,000
no longer reported in 2025 (was €60,000)
- Other debts +€54,200
up €54,200 (+138%), from €39,224 to €93,424
- Profit (loss) carried forward +€23,570
up €23,570 (+43.9%), from -€53,682 to -€30,112
- Debts after one year -€16,633
down €16,633 (-75.4%), from €22,049 to €5,416
- Tax, wage and social debts +€10,389
up €10,389 (+14.9%), from €69,649 to €80,038
of which Taxes: +€12,965
- Gross operating margin +€53,705
up €53,705 (+27.7%), from €193,757 to €247,462
- Staff costs +€14,226
up €14,226 (+8.0%), from €178,919 to €193,145
- Depreciation -€8,628
down €8,628 (-27.4%), from €31,436 to €22,808
- Financial charges -€6,440
down €6,440 (-51.3%), from €12,561 to €6,121
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 | €656,905 | €665,843 | +€8,938 | +1.4% |
| Fixed assets | 21/28 | €34,145 | €13,537 | -€20,608 | -60.4% |
| Tangible fixed assets | 22/27 | €34,145 | €13,537 | -€20,608 | -60.4% |
| Plant, machinery and equipment | 23 | €2,327 | €1,538 | -€789 | -33.9% |
| Furniture and vehicles | 24 | €30,946 | €11,301 | -€19,645 | -63.5% |
| Other tangible fixed assets | 26 | €872 | €698 | -€174 | -20.0% |
| Current assets | 29/58 | €622,760 | €652,306 | +€29,546 | +4.7% |
| Stocks and contracts in progress | 3 | €545,247 | €527,950 | -€17,298 | -3.2% |
| Stocks | 30/36 | €545,247 | €527,950 | -€17,298 | -3.2% |
| Amounts receivable within one year | 40/41 | €67,957 | €64,241 | -€3,715 | -5.5% |
| Trade receivables | 40 | €67,957 | €64,241 | -€3,715 | -5.5% |
| Cash at bank and in hand | 54/58 | €9,556 | €60,115 | +€50,559 | +529% |
| Total equity and liabilities | 10/49 | €656,905 | €665,843 | +€8,938 | +1.4% |
| Equity | 10/15 | €346,318 | €369,888 | +€23,570 | +6.8% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,682 | -€30,112 | +€23,570 | +43.9% |
| Amounts payable | 17/49 | €310,587 | €295,955 | -€14,632 | -4.7% |
| Amounts payable after more than one year | 17 | €22,049 | €5,416 | -€16,633 | -75.4% |
| Financial debts | 170/4 | €22,049 | €5,416 | -€16,633 | -75.4% |
| Amounts payable within one year | 42/48 | €288,538 | €290,539 | +€2,001 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €19,421 | €17,519 | -€1,902 | -9.8% |
| Financial debts | 43 | €60,000 | - | -€60,000 | |
| Credit institutions | 430/8 | €60,000 | - | -€60,000 | |
| Trade debts | 44 | €100,244 | €99,557 | -€687 | -0.7% |
| Suppliers | 440/4 | €100,244 | €99,557 | -€687 | -0.7% |
| Taxes, remuneration and social security | 45 | €69,649 | €80,038 | +€10,389 | +14.9% |
| Taxes | 450/3 | €43,434 | €56,399 | +€12,965 | +29.9% |
| Remuneration and social security | 454/9 | €26,215 | €23,639 | -€2,576 | -9.8% |
| Other amounts payable | 47/48 | €39,224 | €93,424 | +€54,200 | +138% |
| Remuneration, social security and pensions | 62 | €178,919 | €193,145 | +€14,226 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,436 | €22,808 | -€8,628 | -27.4% |
| Other operating charges | 640/8 | €1,466 | €1,507 | +€41 | +2.8% |
| Gross operating margin | 9900 | €193,757 | €247,462 | +€53,705 | +27.7% |
| Operating profit (loss) | 9901 | -€18,064 | €30,002 | +€48,066 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €12,561 | €6,121 | -€6,440 | -51.3% |
| Recurring financial charges | 65 | €12,561 | €6,121 | -€6,440 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,625 | €23,880 | +€54,505 | |
| Income taxes | 67/77 | €177 | €310 | +€133 | +75.3% |
| Profit (loss) for the period | 9904 | -€30,802 | €23,570 | +€54,372 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,802 | €23,570 | +€54,372 |
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 21 October 2026 via checked.be.