DL Holding: 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.
DL Holding
Largest movements
- Financial fixed assets -€400,000
down €400,000 (-99.5%), from €402,000 to €2,000
- Receivables within one year +€29,504
up €29,504 (+34.5%), from €85,599 to €115,102
of which Trade receivables: +€17,620
- Other debts -€390,771
down €390,771 (-91.2%), from €428,453 to €37,682
- Profit (loss) carried forward +€19,654
up €19,654, from -€2,724 to €16,930
- Debts after one year -€7,857
down €7,857 (-15.1%), from €51,964 to €44,107
- Tax, wage and social debts +€7,398
new in 2024: €7,398
- Gross operating margin +€29,084
up €29,084, from -€1,472 to €27,612
- Taxes +€5,302
new in 2024: €5,302
- Financial charges +€1,839
up €1,839 (+225%), from €817 to €2,656
- Other operating charges -€434
no longer reported in 2024 (was €434)
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 | €487,698 | €117,102 | -€370,596 | -76.0% |
| Fixed assets | 21/28 | €402,000 | €2,000 | -€400,000 | -99.5% |
| Financial fixed assets | 28 | €402,000 | €2,000 | -€400,000 | -99.5% |
| Current assets | 29/58 | €85,698 | €115,102 | +€29,404 | +34.3% |
| Amounts receivable within one year | 40/41 | €85,599 | €115,102 | +€29,504 | +34.5% |
| Trade receivables | 40 | - | €17,620 | +€17,620 | |
| Other amounts receivable | 41 | €85,599 | €97,482 | +€11,883 | +13.9% |
| Cash at bank and in hand | 54/58 | €99 | €0 | -€99 | -100% |
| Total equity and liabilities | 10/49 | €487,698 | €117,102 | -€370,596 | -76.0% |
| Equity | 10/15 | -€724 | €18,930 | +€19,654 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,724 | €16,930 | +€19,654 | |
| Amounts payable | 17/49 | €488,422 | €98,172 | -€390,249 | -79.9% |
| Amounts payable after more than one year | 17 | €51,964 | €44,107 | -€7,857 | -15.1% |
| Financial debts | 170/4 | €51,964 | €44,107 | -€7,857 | -15.1% |
| Amounts payable within one year | 42/48 | €436,458 | €54,066 | -€382,392 | -87.6% |
| Current portion of amounts payable after more than one year | 42 | €7,424 | €7,857 | +€434 | +5.8% |
| Financial debts | 43 | - | €1,128 | +€1,128 | |
| Credit institutions | 430/8 | - | €1,128 | +€1,128 | |
| Trade debts | 44 | €581 | - | -€581 | |
| Suppliers | 440/4 | €581 | - | -€581 | |
| Taxes, remuneration and social security | 45 | - | €7,398 | +€7,398 | |
| Taxes | 450/3 | - | €7,398 | +€7,398 | |
| Other amounts payable | 47/48 | €428,453 | €37,682 | -€390,771 | -91.2% |
| Other operating charges | 640/8 | €434 | - | -€434 | |
| Gross operating margin | 9900 | -€1,472 | €27,612 | +€29,084 | |
| Operating profit (loss) | 9901 | -€1,906 | €27,612 | +€29,518 | |
| Financial charges | 65/66B | €817 | €2,656 | +€1,839 | +225% |
| Recurring financial charges | 65 | €817 | €2,656 | +€1,839 | +225% |
| Profit (loss) for the period before taxes | 9903 | -€2,724 | €24,956 | +€27,680 | |
| Income taxes | 67/77 | - | €5,302 | +€5,302 | |
| Profit (loss) for the period | 9904 | -€2,724 | €19,654 | +€22,377 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,724 | €19,654 | +€22,377 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.