D&L Retail: 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 Retail
Largest movements
- Cash +€51,516
up €51,516 (+62.1%), from €82,992 to €134,508
mainly Trade debts (+€117,864) and Tax, wage and social debts (+€44,387)
- Stocks and contracts -€17,786
down €17,786 (-8.3%), from €214,010 to €196,224
- Receivables within one year +€9,303
up €9,303 (+60.4%), from €15,412 to €24,715
- Profit (loss) carried forward -€119,780
down €119,780 (-4550.7%), from -€2,632 to -€122,412
- Trade debts +€117,864
up €117,864 (+39.6%), from €297,323 to €415,187
- Tax, wage and social debts +€44,387
up €44,387 (+1091.2%), from €4,068 to €48,454
of which Remuneration and social security: +€46,128
- Staff costs +€119,934
up €119,934 (+172.4%), from €69,563 to €189,496
- Financial charges -€5,874
down €5,874 (-52.4%), from €11,213 to €5,338
- Gross operating margin -€5,832
down €5,832 (-7.0%), from €83,647 to €77,815
- Taxes -€3,153
no longer reported in 2025 (was €3,153)
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.
Cash bridge derived
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 | €318,758 | €361,230 | +€42,471 | +13.3% |
| Fixed assets | 21/28 | €6,345 | €5,300 | -€1,045 | -16.5% |
| Tangible fixed assets | 22/27 | €6,345 | €5,300 | -€1,045 | -16.5% |
| Plant, machinery and equipment | 23 | €6,345 | €5,300 | -€1,045 | -16.5% |
| Current assets | 29/58 | €312,414 | €355,930 | +€43,516 | +13.9% |
| Stocks and contracts in progress | 3 | €214,010 | €196,224 | -€17,786 | -8.3% |
| Stocks | 30/36 | €214,010 | €196,224 | -€17,786 | -8.3% |
| Amounts receivable within one year | 40/41 | €15,412 | €24,715 | +€9,303 | +60.4% |
| Other amounts receivable | 41 | €15,412 | €24,715 | +€9,303 | +60.4% |
| Cash at bank and in hand | 54/58 | €82,992 | €134,508 | +€51,516 | +62.1% |
| Deferred charges and accrued income | 490/1 | - | €483 | +€483 | |
| Total equity and liabilities | 10/49 | €318,758 | €361,230 | +€42,471 | +13.3% |
| Equity | 10/15 | €17,368 | -€102,412 | -€119,780 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,632 | -€122,412 | -€119,780 | -4550.7% |
| Amounts payable | 17/49 | €301,391 | €463,642 | +€162,251 | +53.8% |
| Amounts payable within one year | 42/48 | €301,391 | €463,642 | +€162,251 | +53.8% |
| Trade debts | 44 | €297,323 | €415,187 | +€117,864 | +39.6% |
| Suppliers | 440/4 | €297,323 | €415,187 | +€117,864 | +39.6% |
| Taxes, remuneration and social security | 45 | €4,068 | €48,454 | +€44,387 | +1091.2% |
| Taxes | 450/3 | €3,153 | €1,412 | -€1,741 | -55.2% |
| Remuneration and social security | 454/9 | €915 | €47,043 | +€46,128 | +5043.8% |
| Remuneration, social security and pensions | 62 | €69,563 | €189,496 | +€119,934 | +172.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €696 | €1,045 | +€348 | +50.0% |
| Other operating charges | 640/8 | €1,654 | €1,716 | +€61 | +3.7% |
| Gross operating margin | 9900 | €83,647 | €77,815 | -€5,832 | -7.0% |
| Operating profit (loss) | 9901 | €11,734 | -€114,442 | -€126,175 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €11,213 | €5,338 | -€5,874 | -52.4% |
| Recurring financial charges | 65 | €11,213 | €5,338 | -€5,874 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €521 | -€119,780 | -€120,301 | |
| Income taxes | 67/77 | €3,153 | - | -€3,153 | |
| Profit (loss) for the period | 9904 | -€2,632 | -€119,780 | -€117,148 | -4450.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,632 | -€119,780 | -€117,148 | -4450.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.