DL PARTS: what changed
DL PARTS
Largest movements
- Cash -€110,733
down €110,733 (-47.7%), from €232,029 to €121,296
mainly Short-term financial debts (-€100,000) and Trade debts (-€84,217)
- Stocks and contracts -€59,258
down €59,258 (-4.0%), from €1.5m to €1.4m
- Receivables within one year +€58,217
up €58,217 (+71.2%), from €81,715 to €139,932
of which Trade receivables: +€39,000
- Tangible fixed assets -€35,863
down €35,863 (-9.6%), from €373,412 to €337,549
of which Land and buildings: -€31,555
- Profit (loss) carried forward +€148,797
up €148,797 (+23.4%), from €636,839 to €785,636
- Short-term financial debts -€100,000
down €100,000 (-33.3%), from €300,000 to €200,000
- Trade debts -€84,217
down €84,217 (-56.8%), from €148,349 to €64,132
- Current portion of long-term debt -€48,786
down €48,786 (-52.6%), from €92,794 to €44,008
- Tax, wage and social debts -€35,225
down €35,225 (-73.4%), from €48,010 to €12,785
of which Remuneration and social security: -€38,377
- Staff costs -€274,211
down €274,211 (-65.4%), from €418,971 to €144,760
- Financial charges -€12,074
down €12,074 (-21.5%), from €56,222 to €44,148
- Taxes +€9,541
up €9,541 (+2,455%), from €389 to €9,930
- Depreciation +€5,656
up €5,656 (+14.6%), from €38,662 to €44,318
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,214,818 | €2,069,159 | -€145,658 | -6.6% |
| Fixed assets | 21/28 | €401,363 | €376,590 | -€24,773 | -6.2% |
| Intangible fixed assets | 21 | €26,452 | €37,542 | +€11,090 | +41.9% |
| Tangible fixed assets | 22/27 | €373,412 | €337,549 | -€35,863 | -9.6% |
| Land and buildings | 22 | €366,582 | €335,027 | -€31,555 | -8.6% |
| Plant, machinery and equipment | 23 | €2,847 | - | -€2,847 | |
| Furniture and vehicles | 24 | €3,983 | €2,522 | -€1,462 | -36.7% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €1,813,455 | €1,692,569 | -€120,886 | -6.7% |
| Stocks and contracts in progress | 3 | €1,482,272 | €1,423,015 | -€59,258 | -4.0% |
| Stocks | 30/36 | €1,482,272 | €1,423,015 | -€59,258 | -4.0% |
| Amounts receivable within one year | 40/41 | €81,715 | €139,932 | +€58,217 | +71.2% |
| Trade receivables | 40 | €63,041 | €102,041 | +€39,000 | +61.9% |
| Other amounts receivable | 41 | €18,675 | €37,891 | +€19,217 | +103% |
| Cash at bank and in hand | 54/58 | €232,029 | €121,296 | -€110,733 | -47.7% |
| Deferred charges and accrued income | 490/1 | €17,438 | €8,326 | -€9,111 | -52.3% |
| Total equity and liabilities | 10/49 | €2,214,818 | €2,069,159 | -€145,658 | -6.6% |
| Equity | 10/15 | €887,419 | €1,036,217 | +€148,797 | +16.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €200,580 | €200,580 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €195,580 | €195,580 | = | 0.0% |
| Profit (loss) carried forward | 14 | €636,839 | €785,636 | +€148,797 | +23.4% |
| Amounts payable | 17/49 | €1,327,398 | €1,032,943 | -€294,456 | -22.2% |
| Amounts payable after more than one year | 17 | €738,245 | €706,255 | -€31,990 | -4.3% |
| Financial debts | 170/4 | €738,245 | €706,255 | -€31,990 | -4.3% |
| Amounts payable within one year | 42/48 | €589,154 | €326,688 | -€262,465 | -44.5% |
| Current portion of amounts payable after more than one year | 42 | €92,794 | €44,008 | -€48,786 | -52.6% |
| Financial debts | 43 | €300,000 | €200,000 | -€100,000 | -33.3% |
| Credit institutions | 430/8 | €300,000 | €200,000 | -€100,000 | -33.3% |
| Trade debts | 44 | €148,349 | €64,132 | -€84,217 | -56.8% |
| Suppliers | 440/4 | €148,349 | €64,132 | -€84,217 | -56.8% |
| Taxes, remuneration and social security | 45 | €48,010 | €12,785 | -€35,225 | -73.4% |
| Taxes | 450/3 | €575 | €3,727 | +€3,151 | +548% |
| Remuneration and social security | 454/9 | €47,435 | €9,058 | -€38,377 | -80.9% |
| Other amounts payable | 47/48 | - | €5,763 | +€5,763 | |
| Remuneration, social security and pensions | 62 | €418,971 | €144,760 | -€274,211 | -65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,662 | €44,318 | +€5,656 | +14.6% |
| Other operating charges | 640/8 | €7,794 | €8,093 | +€299 | +3.8% |
| Gross operating margin | 9900 | €391,826 | €395,166 | +€3,340 | +0.9% |
| Operating profit (loss) | 9901 | -€73,602 | €197,995 | +€271,596 | |
| Financial income | 75/76B | €4,704 | €4,880 | +€176 | +3.7% |
| Recurring financial income | 75 | €4,704 | €4,880 | +€176 | +3.7% |
| Financial charges | 65/66B | €56,222 | €44,148 | -€12,074 | -21.5% |
| Recurring financial charges | 65 | €56,222 | €44,148 | -€12,074 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€125,119 | €158,727 | +€283,846 | |
| Income taxes | 67/77 | €389 | €9,930 | +€9,541 | +2,455% |
| Profit (loss) for the period | 9904 | -€125,508 | €148,797 | +€274,305 | |
| Profit (loss) for the period to be appropriated | 9905 | -€125,508 | €148,797 | +€274,305 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.