D.L.P. SERVICES: 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.P. SERVICES
Largest movements
- Receivables within one year +€13,619
up €13,619 (+744%), from €1,830 to €15,449
of which Trade receivables: +€12,328
- Cash +€12,418
up €12,418 (+605%), from €2,051 to €14,469
mainly Net result for the year (+€25,626) and Tax, wage and social debts (+€10,357)
- Tangible fixed assets -€6,541
down €6,541 (-3.5%), from €189,227 to €182,686
of which Land and buildings: -€7,464
- Reserves +€25,626
up €25,626 (+57.0%), from €44,989 to €70,615
of which Distributable reserves: +€25,626
- Debts after one year -€12,386
down €12,386 (-11.9%), from €104,213 to €91,827
- Tax, wage and social debts +€10,357
up €10,357 (+705%), from €1,469 to €11,826
- Other debts -€5,174
down €5,174 (-100%), from €5,174 to €0
- Trade debts +€3,318
up €3,318 (+295%), from €1,125 to €4,443
- Gross operating margin +€42,624
up €42,624 (+318%), from €13,386 to €56,011
- Taxes +€12,475
up €12,475 (+3,553%), from €351 to €12,826
- Provisions +€2,500
up €2,500, from -€2,500 to €0
- Financial charges +€1,819
up €1,819 (+38.3%), from €4,749 to €6,568
- Other operating charges +€703
up €703 (+27.1%), from €2,596 to €3,299
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 | €193,480 | €214,502 | +€21,022 | +10.9% |
| Fixed assets | 21/28 | €189,599 | €182,687 | -€6,913 | -3.6% |
| Intangible fixed assets | 21 | - | €0 | +€0 | |
| Tangible fixed assets | 22/27 | €189,227 | €182,686 | -€6,541 | -3.5% |
| Land and buildings | 22 | €189,227 | €181,763 | -€7,464 | -3.9% |
| Furniture and vehicles | 24 | - | €923 | +€923 | |
| Financial fixed assets | 28 | €372 | €0 | -€372 | -100% |
| Current assets | 29/58 | €3,881 | €31,815 | +€27,934 | +720% |
| Amounts receivable within one year | 40/41 | €1,830 | €15,449 | +€13,619 | +744% |
| Trade receivables | 40 | €1,830 | €14,158 | +€12,328 | +674% |
| Other amounts receivable | 41 | €0 | €1,291 | +€1,291 | |
| Cash at bank and in hand | 54/58 | €2,051 | €14,469 | +€12,418 | +605% |
| Deferred charges and accrued income | 490/1 | €0 | €1,898 | +€1,898 | |
| Total equity and liabilities | 10/49 | €193,480 | €214,502 | +€21,022 | +10.9% |
| Equity | 10/15 | €63,589 | €89,215 | +€25,626 | +40.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,989 | €70,615 | +€25,626 | +57.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €44,989 | €70,615 | +€25,626 | +57.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Amounts payable | 17/49 | €129,891 | €125,287 | -€4,604 | -3.5% |
| Amounts payable after more than one year | 17 | €104,213 | €91,827 | -€12,386 | -11.9% |
| Financial debts | 170/4 | €104,213 | €91,827 | -€12,386 | -11.9% |
| Amounts payable within one year | 42/48 | €25,257 | €33,019 | +€7,763 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €17,489 | €16,750 | -€739 | -4.2% |
| Trade debts | 44 | €1,125 | €4,443 | +€3,318 | +295% |
| Suppliers | 440/4 | €1,125 | €4,443 | +€3,318 | +295% |
| Taxes, remuneration and social security | 45 | €1,469 | €11,826 | +€10,357 | +705% |
| Taxes | 450/3 | €1,469 | €11,826 | +€10,357 | +705% |
| Other amounts payable | 47/48 | €5,174 | €0 | -€5,174 | -100% |
| Accrued charges and deferred income | 492/3 | €421 | €441 | +€19 | +4.6% |
| Non-recurring operating income | 76A | - | €40,322 | +€40,322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,464 | €7,781 | +€316 | +4.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,500 | €0 | +€2,500 | |
| Other operating charges | 640/8 | €2,596 | €3,299 | +€703 | +27.1% |
| Gross operating margin | 9900 | €13,386 | €56,011 | +€42,624 | +318% |
| Operating profit (loss) | 9901 | €5,826 | €44,931 | +€39,105 | +671% |
| Financial income | 75/76B | €0 | €89 | +€89 | |
| Recurring financial income | 75 | €0 | €89 | +€89 | |
| Financial charges | 65/66B | €4,749 | €6,568 | +€1,819 | +38.3% |
| Recurring financial charges | 65 | €4,749 | €6,568 | +€1,819 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €1,077 | €38,452 | +€37,375 | +3,470% |
| Income taxes | 67/77 | €351 | €12,826 | +€12,475 | +3,553% |
| Profit (loss) for the period | 9904 | €726 | €25,626 | +€24,900 | +3,430% |
| Profit (loss) for the period to be appropriated | 9905 | €726 | €25,626 | +€24,900 | +3,430% |
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 25 October 2026 via checked.be.