D-LIVERY SOLUTIONS: 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-LIVERY SOLUTIONS
Largest movements
- Receivables within one year -€67,588
down €67,588 (-42.0%), from €160,747 to €93,159
of which Other amounts receivable: -€44,841
- Tangible fixed assets -€11,397
down €11,397 (-11.6%), from €98,227 to €86,830
of which Furniture and vehicles: -€6,599
- Cash -€7,296
down €7,296 (-93.9%), from €7,767 to €472
mainly Tax, wage and social debts (-€45,468) and Trade debts (-€20,333)
- Tax, wage and social debts -€45,468
down €45,468 (-41.9%), from €108,475 to €63,007
of which Taxes: -€49,495
- Trade debts -€20,333
down €20,333 (-20.9%), from €97,109 to €76,776
- Other debts -€18,387
down €18,387 (-90.2%), from €20,381 to €1,994
- Profit (loss) carried forward -€4,676
down €4,676 (-12.1%), from €38,751 to €34,075
- Purchases and services -€186,895
down €186,895 (-70.4%), from €265,652 to €78,758
- Write-downs -€54,207
no longer reported in 2024 (was €54,207)
- Staff costs -€40,433
down €40,433 (-59.4%), from €68,031 to €27,599
- Gross operating margin -€34,695
down €34,695 (-34.3%), from €101,208 to €66,513
- Other operating charges +€15,696
up €15,696 (+123%), from €12,782 to €28,478
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €285,727 | €196,863 | -€88,864 | -31.1% |
| Formation expenses | 20 | €6,682 | €4,252 | -€2,430 | -36.4% |
| Fixed assets | 21/28 | €109,877 | €98,980 | -€10,897 | -9.9% |
| Tangible fixed assets | 22/27 | €98,227 | €86,830 | -€11,397 | -11.6% |
| Land and buildings | 22 | €68,871 | €67,007 | -€1,863 | -2.7% |
| Plant, machinery and equipment | 23 | €20,437 | €18,314 | -€2,123 | -10.4% |
| Furniture and vehicles | 24 | €6,754 | €155 | -€6,599 | -97.7% |
| Other tangible fixed assets | 26 | €2,166 | €1,354 | -€811 | -37.5% |
| Financial fixed assets | 28 | €11,650 | €12,150 | +€500 | +4.3% |
| Current assets | 29/58 | €169,168 | €93,631 | -€75,537 | -44.7% |
| Amounts receivable within one year | 40/41 | €160,747 | €93,159 | -€67,588 | -42.0% |
| Trade receivables | 40 | €80,176 | €57,429 | -€22,747 | -28.4% |
| Other amounts receivable | 41 | €80,571 | €35,730 | -€44,841 | -55.7% |
| Cash at bank and in hand | 54/58 | €7,767 | €472 | -€7,296 | -93.9% |
| Deferred charges and accrued income | 490/1 | €654 | - | -€654 | |
| Total equity and liabilities | 10/49 | €285,727 | €196,863 | -€88,864 | -31.1% |
| Equity | 10/15 | €59,761 | €55,085 | -€4,676 | -7.8% |
| Contributions | 10/11 | €21,010 | €21,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,751 | €34,075 | -€4,676 | -12.1% |
| Amounts payable | 17/49 | €225,966 | €141,778 | -€84,188 | -37.3% |
| Amounts payable within one year | 42/48 | €225,966 | €141,778 | -€84,188 | -37.3% |
| Trade debts | 44 | €97,109 | €76,776 | -€20,333 | -20.9% |
| Suppliers | 440/4 | €97,109 | €76,776 | -€20,333 | -20.9% |
| Taxes, remuneration and social security | 45 | €108,475 | €63,007 | -€45,468 | -41.9% |
| Taxes | 450/3 | €86,190 | €36,695 | -€49,495 | -57.4% |
| Remuneration and social security | 454/9 | €22,285 | €26,312 | +€4,027 | +18.1% |
| Other amounts payable | 47/48 | €20,381 | €1,994 | -€18,387 | -90.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €265,652 | €78,758 | -€186,895 | -70.4% |
| Remuneration, social security and pensions | 62 | €68,031 | €27,599 | -€40,433 | -59.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,178 | €13,827 | -€8,351 | -37.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €54,207 | - | -€54,207 | |
| Other operating charges | 640/8 | €12,782 | €28,478 | +€15,696 | +123% |
| Gross operating margin | 9900 | €101,208 | €66,513 | -€34,695 | -34.3% |
| Operating profit (loss) | 9901 | -€55,989 | -€3,390 | +€52,600 | +93.9% |
| Financial charges | 65/66B | €1,057 | €1,286 | +€229 | +21.7% |
| Recurring financial charges | 65 | €1,057 | €1,286 | +€229 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | -€57,047 | -€4,676 | +€52,371 | +91.8% |
| Income taxes | 67/77 | €3,807 | - | -€3,807 | |
| Profit (loss) for the period | 9904 | -€60,854 | -€4,676 | +€56,178 | +92.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,854 | -€4,676 | +€56,178 | +92.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.