D.L.V. Assurances: 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.V. Assurances
Largest movements
- Cash +€108,344
up €108,344 (+63.0%), from €171,951 to €280,295
mainly Net result for the year (+€132,157) and Current portion of long-term debt (+€11,850)
- Reserves +€92,114
up €92,114 (+39.0%), from €236,222 to €328,335
of which Distributable reserves: +€92,114
- Current portion of long-term debt +€11,850
up €11,850 (+54.7%), from €21,667 to €33,517
- Tax, wage and social debts +€6,986
up €6,986 (+31.8%), from €21,983 to €28,969
of which Taxes: +€7,983
- Gross operating margin +€79,807
up €79,807 (+44.7%), from €178,556 to €258,363
- Taxes +€19,163
up €19,163 (+59.5%), from €32,213 to €51,376
- Staff costs +€14,238
up €14,238 (+29.5%), from €48,261 to €62,499
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 | €303,571 | €417,408 | +€113,836 | +37.5% |
| Fixed assets | 21/28 | €87,914 | €86,178 | -€1,736 | -2.0% |
| Tangible fixed assets | 22/27 | €77,479 | €75,423 | -€2,056 | -2.7% |
| Land and buildings | 22 | €13,509 | €12,964 | -€545 | -4.0% |
| Furniture and vehicles | 24 | - | €1,592 | +€1,592 | |
| Other tangible fixed assets | 26 | €63,970 | €60,868 | -€3,102 | -4.8% |
| Financial fixed assets | 28 | €10,435 | €10,755 | +€320 | +3.1% |
| Current assets | 29/58 | €215,657 | €331,229 | +€115,572 | +53.6% |
| Amounts receivable within one year | 40/41 | €4,609 | €8,212 | +€3,604 | +78.2% |
| Trade receivables | 40 | €544 | €377 | -€167 | -30.7% |
| Other amounts receivable | 41 | €4,064 | €7,835 | +€3,771 | +92.8% |
| Cash at bank and in hand | 54/58 | €171,951 | €280,295 | +€108,344 | +63.0% |
| Deferred charges and accrued income | 490/1 | €39,098 | €42,722 | +€3,624 | +9.3% |
| Total equity and liabilities | 10/49 | €303,571 | €417,408 | +€113,836 | +37.5% |
| Equity | 10/15 | €242,522 | €334,635 | +€92,114 | +38.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €236,222 | €328,335 | +€92,114 | +39.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €234,362 | €326,475 | +€92,114 | +39.3% |
| Amounts payable | 17/49 | €61,049 | €82,772 | +€21,723 | +35.6% |
| Amounts payable within one year | 42/48 | €61,049 | €81,769 | +€20,720 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €21,667 | €33,517 | +€11,850 | +54.7% |
| Trade debts | 44 | €9,360 | €9,580 | +€219 | +2.3% |
| Suppliers | 440/4 | €9,360 | €9,580 | +€219 | +2.3% |
| Taxes, remuneration and social security | 45 | €21,983 | €28,969 | +€6,986 | +31.8% |
| Taxes | 450/3 | €13,241 | €21,224 | +€7,983 | +60.3% |
| Remuneration and social security | 454/9 | €8,742 | €7,745 | -€998 | -11.4% |
| Other amounts payable | 47/48 | €8,039 | €9,704 | +€1,665 | +20.7% |
| Accrued charges and deferred income | 492/3 | - | €1,003 | +€1,003 | |
| Remuneration, social security and pensions | 62 | €48,261 | €62,499 | +€14,238 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,760 | €11,027 | +€267 | +2.5% |
| Other operating charges | 640/8 | €311 | €317 | +€6 | +1.9% |
| Gross operating margin | 9900 | €178,556 | €258,363 | +€79,807 | +44.7% |
| Operating profit (loss) | 9901 | €119,224 | €184,520 | +€65,296 | +54.8% |
| Financial income | 75/76B | €429 | €907 | +€477 | +111% |
| Recurring financial income | 75 | €429 | €907 | +€477 | +111% |
| Financial charges | 65/66B | €1,455 | €1,894 | +€439 | +30.2% |
| Recurring financial charges | 65 | €1,449 | €1,894 | +€445 | +30.7% |
| Non-recurring financial charges | 66B | €6 | - | -€6 | |
| Profit (loss) for the period before taxes | 9903 | €118,198 | €183,533 | +€65,335 | +55.3% |
| Income taxes | 67/77 | €32,213 | €51,376 | +€19,163 | +59.5% |
| Profit (loss) for the period | 9904 | €85,985 | €132,157 | +€46,172 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,985 | €132,157 | +€46,172 | +53.7% |
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 30 October 2026 via checked.be.