D.L. 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. Services
Largest movements
- Receivables within one year -€42,146
down €42,146 (-94.4%), from €44,637 to €2,491
of which Trade receivables: -€28,824
- Cash +€38,390
up €38,390 (+43.1%), from €89,116 to €127,506
mainly Receivables within one year (+€42,146) and Tax, wage and social debts (+€959)
- Profit (loss) carried forward -€5,261
down €5,261 (-5.7%), from €92,406 to €87,145
- Contributions -€1,859
down €1,859 (-23.1%), from €8,056 to €6,197
- Reserves +€1,859
up €1,859 (+21.8%), from €8,539 to €10,398
of which Non-distributable reserves: +€1,859
- Gross operating margin +€2,371
up €2,371 (+31.9%), from -€7,431 to -€5,060
- Financial charges -€355
down €355, from €106 to -€249
- Financial income -€203
no longer reported in 2026 (was €203)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,798 | €131,042 | -€3,756 | -2.8% |
| Current assets | 29/58 | €134,798 | €131,042 | -€3,756 | -2.8% |
| Stocks and contracts in progress | 3 | €1,045 | €1,045 | = | 0.0% |
| Stocks | 30/36 | €1,045 | €1,045 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,637 | €2,491 | -€42,146 | -94.4% |
| Trade receivables | 40 | €31,315 | €2,491 | -€28,824 | -92.0% |
| Other amounts receivable | 41 | €13,322 | - | -€13,322 | |
| Cash at bank and in hand | 54/58 | €89,116 | €127,506 | +€38,390 | +43.1% |
| Total equity and liabilities | 10/49 | €134,798 | €131,042 | -€3,756 | -2.8% |
| Equity | 10/15 | €109,001 | €103,740 | -€5,261 | -4.8% |
| Contributions | 10/11 | €8,056 | €6,197 | -€1,859 | -23.1% |
| Reserves | 13 | €8,539 | €10,398 | +€1,859 | +21.8% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | €8,539 | €8,539 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,406 | €87,145 | -€5,261 | -5.7% |
| Amounts payable | 17/49 | €25,797 | €27,302 | +€1,505 | +5.8% |
| Amounts payable within one year | 42/48 | €25,797 | €27,302 | +€1,505 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €1,891 | €2,619 | +€728 | +38.5% |
| Trade debts | 44 | €7,747 | €8,070 | +€323 | +4.2% |
| Suppliers | 440/4 | €7,747 | €8,070 | +€323 | +4.2% |
| Taxes, remuneration and social security | 45 | €729 | €1,688 | +€959 | +132% |
| Taxes | 450/3 | €729 | €1,688 | +€959 | +132% |
| Other amounts payable | 47/48 | €15,430 | €14,925 | -€505 | -3.3% |
| Non-recurring operating income | 76A | - | €1,397 | +€1,397 | |
| Remuneration, social security and pensions | 62 | €387 | €404 | +€17 | +4.4% |
| Other operating charges | 640/8 | €49 | €46 | -€3 | -6.1% |
| Gross operating margin | 9900 | -€7,431 | -€5,060 | +€2,371 | +31.9% |
| Operating profit (loss) | 9901 | -€7,867 | -€5,510 | +€2,357 | +30.0% |
| Financial income | 75/76B | €203 | - | -€203 | |
| Recurring financial income | 75 | €203 | - | -€203 | |
| Financial charges | 65/66B | €106 | -€249 | -€355 | |
| Recurring financial charges | 65 | €106 | -€249 | -€355 | |
| Profit (loss) for the period before taxes | 9903 | -€7,770 | -€5,261 | +€2,509 | +32.3% |
| Profit (loss) for the period | 9904 | -€7,770 | -€5,261 | +€2,509 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,770 | -€5,261 | +€2,509 | +32.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.