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 +€21,163
up €21,163 (+380%), from €5,576 to €26,739
of which Trade receivables: +€22,922
- Current investments -€8,358
down €8,358 (-28.1%), from €29,724 to €21,366
- Cash -€5,379
down €5,379 (-59.8%), from €8,995 to €3,616
mainly Receivables within one year (-€21,163) and Contributions, distributions and other (-€12,628)
- Deferred charges and accrued income +€1,561
up €1,561 (+50.0%), from €3,121 to €4,682
- Tangible fixed assets -€1,464
down €1,464 (-25.3%), from €5,784 to €4,320
- Other debts +€13,408
up €13,408 (+354%), from €3,783 to €17,191
- Tax, wage and social debts -€5,023
down €5,023 (-65.9%), from €7,621 to €2,598
of which Remuneration and social security: -€6,761
- Reserves -€1,733
down €1,733 (-6.4%), from €27,129 to €25,395
of which Distributable reserves: -€1,733
- Trade debts +€638
up €638 (+32.2%), from €1,980 to €2,618
- Depreciation -€5,472
down €5,472 (-58.9%), from €9,291 to €3,819
- Gross operating margin +€4,433
up €4,433 (+25.1%), from €17,685 to €22,118
- Taxes +€2,758
up €2,758 (+65.1%), from €4,239 to €6,996
- Other operating charges -€279
down €279 (-41.4%), from €675 to €396
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 | €53,199 | €60,722 | +€7,523 | +14.1% |
| Fixed assets | 21/28 | €5,784 | €4,320 | -€1,464 | -25.3% |
| Tangible fixed assets | 22/27 | €5,784 | €4,320 | -€1,464 | -25.3% |
| Furniture and vehicles | 24 | €5,784 | €4,320 | -€1,464 | -25.3% |
| Current assets | 29/58 | €47,416 | €56,402 | +€8,987 | +19.0% |
| Amounts receivable within one year | 40/41 | €5,576 | €26,739 | +€21,163 | +380% |
| Trade receivables | 40 | €3,759 | €26,681 | +€22,922 | +610% |
| Other amounts receivable | 41 | €1,818 | €58 | -€1,759 | -96.8% |
| Current investments | 50/53 | €29,724 | €21,366 | -€8,358 | -28.1% |
| Cash at bank and in hand | 54/58 | €8,995 | €3,616 | -€5,379 | -59.8% |
| Deferred charges and accrued income | 490/1 | €3,121 | €4,682 | +€1,561 | +50.0% |
| Total equity and liabilities | 10/49 | €53,199 | €60,722 | +€7,523 | +14.1% |
| Equity | 10/15 | €39,629 | €37,895 | -€1,733 | -4.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €27,129 | €25,395 | -€1,733 | -6.4% |
| Tax-exempt reserves | 132 | €81 | €81 | = | 0.0% |
| Distributable reserves | 133 | €27,048 | €25,314 | -€1,733 | -6.4% |
| Amounts payable | 17/49 | €13,571 | €22,827 | +€9,256 | +68.2% |
| Amounts payable within one year | 42/48 | €13,384 | €22,407 | +€9,023 | +67.4% |
| Trade debts | 44 | €1,980 | €2,618 | +€638 | +32.2% |
| Suppliers | 440/4 | €1,980 | €2,618 | +€638 | +32.2% |
| Taxes, remuneration and social security | 45 | €7,621 | €2,598 | -€5,023 | -65.9% |
| Taxes | 450/3 | €861 | €2,598 | +€1,737 | +202% |
| Remuneration and social security | 454/9 | €6,761 | - | -€6,761 | |
| Other amounts payable | 47/48 | €3,783 | €17,191 | +€13,408 | +354% |
| Accrued charges and deferred income | 492/3 | €187 | €420 | +€233 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,291 | €3,819 | -€5,472 | -58.9% |
| Other operating charges | 640/8 | €675 | €396 | -€279 | -41.4% |
| Non-recurring operating charges | 66A | €176 | - | -€176 | |
| Gross operating margin | 9900 | €17,685 | €22,118 | +€4,433 | +25.1% |
| Operating profit (loss) | 9901 | €7,543 | €17,903 | +€10,361 | +137% |
| Financial income | 75/76B | - | €183 | +€183 | |
| Recurring financial income | 75 | - | €183 | +€183 | |
| Financial charges | 65/66B | €268 | €195 | -€73 | -27.3% |
| Recurring financial charges | 65 | €268 | €195 | -€73 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €7,275 | €17,891 | +€10,616 | +146% |
| Income taxes | 67/77 | €4,239 | €6,996 | +€2,758 | +65.1% |
| Profit (loss) for the period | 9904 | €3,036 | €10,895 | +€7,859 | +259% |
| Profit (loss) for the period to be appropriated | 9905 | €3,036 | €10,895 | +€7,859 | +259% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.