D.L. SERVICES & C°: 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 & C°
Largest movements
- Current investments -€350,000
no longer reported in 2025 (was €350,000)
- Cash +€294,753
up €294,753 (+1,054%), from €27,978 to €322,731
mainly Current investments (+€350,000) and Net result for the year (+€59,124)
- Receivables within one year +€92,119
up €92,119 (+233%), from €39,578 to €131,697
of which Other amounts receivable: +€77,002
- Reserves +€30,000
up €30,000 (+15.0%), from €199,860 to €229,860
- Depreciation -€4,723
down €4,723 (-73.5%), from €6,423 to €1,700
- Gross operating margin +€4,043
up €4,043 (+6.0%), from €67,075 to €71,118
- Financial income -€3,307
down €3,307 (-29.9%), from €11,074 to €7,767
- Taxes +€1,504
up €1,504 (+9.5%), from €15,783 to €17,287
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 | €418,770 | €458,275 | +€39,505 | +9.4% |
| Fixed assets | 21/28 | €974 | €3,594 | +€2,620 | +269% |
| Tangible fixed assets | 22/27 | €974 | €3,594 | +€2,620 | +269% |
| Plant, machinery and equipment | 23 | - | €1,570 | +€1,570 | |
| Furniture and vehicles | 24 | €974 | €2,024 | +€1,050 | +108% |
| Current assets | 29/58 | €417,796 | €454,681 | +€36,885 | +8.8% |
| Amounts receivable within one year | 40/41 | €39,578 | €131,697 | +€92,119 | +233% |
| Trade receivables | 40 | €26,906 | €42,023 | +€15,117 | +56.2% |
| Other amounts receivable | 41 | €12,672 | €89,674 | +€77,002 | +608% |
| Current investments | 50/53 | €350,000 | - | -€350,000 | |
| Cash at bank and in hand | 54/58 | €27,978 | €322,731 | +€294,753 | +1,054% |
| Deferred charges and accrued income | 490/1 | €240 | €253 | +€13 | +5.4% |
| Total equity and liabilities | 10/49 | €418,770 | €458,275 | +€39,505 | +9.4% |
| Equity | 10/15 | €378,046 | €412,145 | +€34,099 | +9.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €199,860 | €229,860 | +€30,000 | +15.0% |
| Distributable reserves | 133 | €199,860 | €229,860 | +€30,000 | +15.0% |
| Profit (loss) carried forward | 14 | €171,986 | €176,085 | +€4,099 | +2.4% |
| Amounts payable | 17/49 | €40,724 | €46,130 | +€5,406 | +13.3% |
| Amounts payable within one year | 42/48 | €40,724 | €46,130 | +€5,406 | +13.3% |
| Trade debts | 44 | €300 | €726 | +€426 | +142% |
| Suppliers | 440/4 | €300 | €726 | +€426 | +142% |
| Taxes, remuneration and social security | 45 | €16,554 | €20,611 | +€4,057 | +24.5% |
| Taxes | 450/3 | €16,554 | €20,611 | +€4,057 | +24.5% |
| Other amounts payable | 47/48 | €23,870 | €24,793 | +€923 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,423 | €1,700 | -€4,723 | -73.5% |
| Other operating charges | 640/8 | €738 | €656 | -€82 | -11.1% |
| Gross operating margin | 9900 | €67,075 | €71,118 | +€4,043 | +6.0% |
| Operating profit (loss) | 9901 | €59,914 | €68,762 | +€8,848 | +14.8% |
| Financial income | 75/76B | €11,074 | €7,767 | -€3,307 | -29.9% |
| Recurring financial income | 75 | €11,074 | €7,767 | -€3,307 | -29.9% |
| Financial charges | 65/66B | €119 | €118 | -€1 | -0.8% |
| Recurring financial charges | 65 | €119 | €118 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €70,869 | €76,411 | +€5,542 | +7.8% |
| Income taxes | 67/77 | €15,783 | €17,287 | +€1,504 | +9.5% |
| Profit (loss) for the period | 9904 | €55,086 | €59,124 | +€4,038 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,086 | €59,124 | +€4,038 | +7.3% |
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.