DL AUTO: what changed
Two fiscal 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.
DL AUTO
Largest movements
- Stocks and contracts +€130,880
up €130,880 (+120.9%), from €108,242 to €239,122
- Cash -€13,767
down €13,767 (-48.1%), from €28,636 to €14,869
mainly Stocks and contracts (-€130,880) and Investment in fixed assets (net) (-€2,850)
- Receivables within one year -€3,257
no longer reported in 2025 (was €3,257)
- Tangible fixed assets -€3,120
down €3,120 (-75.7%), from €4,124 to €1,004
of which Plant, machinery and equipment: -€2,120
- Financial fixed assets +€2,850
new in 2025: €2,850
- Profit (loss) carried forward +€56,450
up €56,450 (+108.8%), from €51,864 to €108,314
- Tax, wage and social debts +€26,000
up €26,000 (+69.7%), from €37,279 to €63,279
- Trade debts +€13,917
up €13,917 (+163.1%), from €8,532 to €22,449
- Other debts +€13,279
up €13,279 (+36.3%), from €36,584 to €49,863
- Advances received +€4,000
new in 2025: €4,000
- Other operating charges -€7,197
down €7,197 (-78.1%), from €9,210 to €2,013
- Gross operating margin -€1,830
down €1,830 (-2.2%), from €83,080 to €81,250
- Depreciation +€1,004
up €1,004 (+47.4%), from €2,116 to €3,120
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.
Cash bridge derived
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 | €144,259 | €257,905 | +€113,646 | +78.8% |
| Fixed assets | 21/28 | €4,124 | €3,854 | -€270 | -6.5% |
| Tangible fixed assets | 22/27 | €4,124 | €1,004 | -€3,120 | -75.7% |
| Plant, machinery and equipment | 23 | €2,523 | €403 | -€2,120 | -84.0% |
| Furniture and vehicles | 24 | €1,601 | €601 | -€1,000 | -62.5% |
| Financial fixed assets | 28 | - | €2,850 | +€2,850 | |
| Current assets | 29/58 | €140,135 | €254,051 | +€113,916 | +81.3% |
| Stocks and contracts in progress | 3 | €108,242 | €239,122 | +€130,880 | +120.9% |
| Stocks | 30/36 | €108,242 | €239,122 | +€130,880 | +120.9% |
| Amounts receivable within one year | 40/41 | €3,257 | - | -€3,257 | |
| Trade receivables | 40 | €3,257 | - | -€3,257 | |
| Cash at bank and in hand | 54/58 | €28,636 | €14,869 | -€13,767 | -48.1% |
| Deferred charges and accrued income | 490/1 | - | €60 | +€60 | |
| Total equity and liabilities | 10/49 | €144,259 | €257,905 | +€113,646 | +78.8% |
| Equity | 10/15 | €61,864 | €118,314 | +€56,450 | +91.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,864 | €108,314 | +€56,450 | +108.8% |
| Amounts payable | 17/49 | €82,395 | €139,591 | +€57,196 | +69.4% |
| Amounts payable within one year | 42/48 | €82,395 | €139,591 | +€57,196 | +69.4% |
| Trade debts | 44 | €8,532 | €22,449 | +€13,917 | +163.1% |
| Suppliers | 440/4 | €8,532 | €22,449 | +€13,917 | +163.1% |
| Advances received on contracts in progress | 46 | - | €4,000 | +€4,000 | |
| Taxes, remuneration and social security | 45 | €37,279 | €63,279 | +€26,000 | +69.7% |
| Taxes | 450/3 | €37,279 | €63,279 | +€26,000 | +69.7% |
| Other amounts payable | 47/48 | €36,584 | €49,863 | +€13,279 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,116 | €3,120 | +€1,004 | +47.4% |
| Other operating charges | 640/8 | €9,210 | €2,013 | -€7,197 | -78.1% |
| Gross operating margin | 9900 | €83,080 | €81,250 | -€1,830 | -2.2% |
| Operating profit (loss) | 9901 | €71,754 | €76,117 | +€4,363 | +6.1% |
| Financial charges | 65/66B | €1,070 | €317 | -€753 | -70.4% |
| Recurring financial charges | 65 | €1,070 | €317 | -€753 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | €70,684 | €75,800 | +€5,116 | +7.2% |
| Income taxes | 67/77 | €18,820 | €19,350 | +€530 | +2.8% |
| Profit (loss) for the period | 9904 | €51,864 | €56,450 | +€4,586 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,864 | €56,450 | +€4,586 | +8.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.